The general ledger usues a multi-segment structor called the Chart of Accounts. These segements will represent your organization within the General Ledger.
The chart consists of the following segments-
Unit: a 3 digit code that represents the School, Institution, or Center that the organization belongs to within Rutgers University. For the majority of SAS, the main unit code is 450. This represents the departments, institutions and the majority of the centers that belong to the School of Arts and Sciences.
Division: a 4 digit code that represents where each organization belongs to within the school. For example, an organization can belong to the Humanities, Social and Behavioral Sciences, Math and Physical Sciences, or the Division of Life Sciences.
Organization: a 4 digit code that represents who your organization is and identifies the business area.
Location: a 4 digit code that represents the area in which you are providing services. SAS uses 2110, which is New Brunswick Non-Health Sciences Campus.
Fund Type: a 3 digit code that identifies the funding source used for goods and services. Example: Fund Type code 100- “Unrestricted Operation General” which is designated for goods and services that represent the general operating funds of the university.
Business Line: a 4 digit code that identifies the business or mission being offered. Example: Business Line code 1000-“Instruciton General” is used to categorize items related to instruction.
Account: a 5 digit code that identifies the nature of the transaction (whether it is an expense or revenue). Example: Account code 52950- “Office Supplies General” is used to purchase general office supplies, stationary, printed forms, ink, paper, pens, coffee, miscellaneous office supplies, etc.
Common Chart of Account Codes recommended by SAS
The chart of accounts is quite large. In order to assist, SAS has a list of recommended codes commonly used at the school.
You can access them here-
Expense recovery codes are used for internal purchase orders (IPO). The valid expense recovery codes can be accessed here-