The Chart of Accounts is the numbering system used by Banner Finance to capture financial transactions and facilitate retrieval of information for financial reporting. KSU's Chart of Accounts uses four (4) elements for all budget, expenditure, revenue, and transfer transactions:
Fund, Organization, Account, and Program (FOAP).
A fund is a 6-digit number that identifies ownership of cash or fund balance. It also indicates the funding source. Please refer to Banner Query Screen FTVFUND for a complete list of active Fund codes or connect with the Budget Office with questions.
Educational and General (E&G) (Fund Type 11): Funds consisting of State Appropriations, Tuition and Fees, Employee Parking, Interest Income, Indirect Costs, and Fund Balance. KSU's E&G fund code is 110001.
State (Fund Type 12): Funds appropriated for a special reason.
Designated (Fund Type 13): Resources internally allocated by the institution.
Restricted (Fund Types 21-26): Funds provided by an outside entity that has restricted the use of the funds to specific purposes.
Auxiliary (Fund Type 31): Exists predominately to furnish goods and services to students, faculty, or staff and ongoing operations that sell products and provide specific services to other KSU areas.
The Organization (ORG) is a 6-digit code that identifies a budgetary or departmental unit. A department may establish multiple ORG codes for various divisions/units within the same department. Within Banner, KSU has established an ORG hierarchy to easily identify to which department a unit belongs budgetarily. Please refer to Banner Query Screen FTVORGN for a complete list of active ORG codes or connect with the Budget Office with questions.
Organization Contact -An Organization Contact should be assigned to each ORG code. This individual is the primary contact for all Budget, Accounting, and Human Resources transactions for the organization.
The Account Code (ACCT) is a 4- or 6-digit code, depending on the action taking place, that identifies the type of good or service being expensed. Please refer to Banner Query Screen FTVACCT for a complete list active ACCT codes or connect with the Budget Office with questions.
The Program Code (PROG) is a 4-digit code that classifies the function of the expense. This type of classification supports required annual financial reports and other mandated reporting. Please refer to Banner Query Screen FTVPROG for a complete list active Program codes or connect with the Budget Office with questions.