View a video explaining the GL Accounting String.
The account numbers that are used to record transactions in the General Ledger are similar to a bank account number. There are* six (6) segments* that make up each accounting string. Each segment is designed to represent a dimension of WVU. Segments are required by system to identify the lowest level of detail required by the University.
| Account Number | 11.123450001.12345678.5100000.210.99999999 |
| Aspect of WVU Represented | Campus.Departmental Activity.Fund.Line Item.Function.Project |
11.123450001.12345678.5100000.210.99999999
The campus number is two digits, and identifies the campus with control over expenditures, but not who owns assets, liabilities or fund balances, nor who provides resources. For example, if the General University supports a budget at WVU Institute of Technology in support of work being performed at that campus; for expenditure purposes, the campus code for this commitment will be the code for WVU Institute of Technology (where the expenditure is made), not the General University.
* WVU Research Corporation is not a campus, but is identified as a descriptive flexfield of the Fund segment.
11.123450001.12345678.5100000.210.99999999
The departmental activity number is nine digits, and identifies the unit with expenditure control. The DA represents the "cost center" providing a connection point with the MAP Human Resources and Fixed Asset applications. The first five digits of the number are centrally assigned to represent a unit, which is typically headed by a chair or manager. Deans and directors assign the last four digits of their DA numbers to identify the lowest organizational level needed for internal college and division management. This level can have multiple funding sources and multiple functions for each Departmental Activity
11.123450001.12345678.5100000.210.99999999
The Fund number is eight digits, and identifies ownership of assets, liabilities, and fund balance as opposed to expenditure authority (as represented by the Campus and Departmental Activity segments). Represents a combination of the elements of WV state funds and activities, WVU Research Corporation, and NACUBO/AICPA fund group. Represents "balancing segment" required by MAP to determine the level at which journal entries are "balanced" in the traditional accounting sense of debits equal credits. ONLY at this level (or parents of this level) can balanced financial statements (trial balance, balance sheet, statement of changes, statement of current funds, etc.) be obtained.
11.123450001.12345678.5100000.210.99999999
The Line Item is seven digits, and it is the primary classification of activity for accounting and budgeting purposes. Captures assets, liabilities, fund balance, revenues, and expenditures at the lowest level possible. Line Item will closely match existing balance sheet, revenue source/subrevenue source, and object/subobject codes. Budgeting may be performed at the Line Item level or at a summary level, as shown on the Budgeting lesson.
11.123450001.12345678.5100000.210.99999999
The Function is three digits, and it Represents classification of expenditures by purpose as required for financial statements. Ensures compliance with federal requirements and is closely associated with the ability to effectively negotiate and collect facilities and administration costs related to sponsored agreements. To be used for expenditures only, not for recording receipts Receipts should always be recorded with 999 Recorded for auditing agencies. 403 = institutional support
11.123450001.12345678.5100000.210.99999999
The Project number is eight digits, Intended as a means to accumulate costs for sponsored agreements processed through MAP Grants Management Multiple funding sources permitted allowing aggregation of externally sponsored costs as well as University matching and cost sharing through the use of MAP Grants Management Project values will be assigned by the system in sequential order.