General ledger system manual - lsu/fas - Finance and Administrative ...

First Digit - identifies campus as follows:0 - LSU System1 - LSU and A&M College2 - LSU at Alexandria6 - LSU at Eunice8 - Paul M. Hebert Law Center9 - LSU Agricultural CenterLSU Account NumberMeaning of the DigitsSubsidiary Ledger AccountsSecond and Third Digits - identify college or major unitFourth and Fifth Digits - identify department or divisionSixth Digit - identifies source of funds as follows:0 - Unrestricted state and federal appropriations and self-generated fundsRestricted fees2 - Restricted state appropriations3 - Restricted federal appropriations4 - Restricted state and local grants and contracts5 - Restricted federal grants and contracts6 - Restricted private grants and contracts7 - Restricted endowment income8 - Restricted sales and services of educational departments9 - Restricted from other sources, indirect costsrecovered, and reimbursements from LSU Retirement System.P - Unexpended PlantA - Agency Fund1 -Seventh and Eight Digits - identify function as follows:00 - 09 Instruction - All activities which are part of the instructional program, includingorganized activities relating to educational departments, extramural teaching and correspondencestudy; excludes office of college deans and equivalent academic administration.10 - 19 Research - All sponsored research and other separately budgeted research.20 - 29 Public Services - Cooperative extension, short courses and conferences, institutes andother non-instructional services beneficial to external groups.30 - 39 Academic Support - Libraries, museums and galleries, audio-visual services, academiccomputing support, demonstration schools, deans of colleges and equivalent academicAccount & Object Code StructuresRev 12/93