General Ledger Chart of Accounts Hierarchy

Parent Values vs. Child Values

The Chart of Accounts contains a hierarchy consisting of parent and child levels. A child value can be used for both coding transactions and reporting, and is the DA number you will use for regular transactions. Parent values are roll-ups of the lower level child values and are used to facilitate reporting; you will never record a transaction using the parent value. Parent values provide the flexibility to combine child values for reporting purposes without imbedding roll-up combinations directly into the Accounting Flexfield.

• Child DA = 110450000
• Dept Parent DA = D00011045
• College Parent DA = C00001104
• V. Presidents Parent DA = B00000110

Child Values – numeric only; can be used for both recording transactions and reporting.

Parent Values – at least one alpha character; can be used only for reporting.

Parents (Institutionally Required)

• Department
• College or Major Budgetary Unit
• Associate or Assistant Provost or Vice President
• Provost or Vice President

Parents (Optional for Deans or Directors)

• Two optional parent roll-ups are available for use at the discretion of the dean or director. These roll-ups are available for reporting purposes only - no budget or security. The expectation is that one of these roll-ups will be used to identify an organizational level below department (section). The other will be used to identify an organizational level above department (division).