Missouri State University

Chart of Accounts - Chart F

FUND

Identifies a set of self-balancing accounts and signifies hierarchical ownership by Cost Center.  Note that the Foundation Fund Hierarchy report includes only the hierarchical fund codes for use in queries. Please access the Chart F Crosswalk or contact your Budget Officer for a specific Fund code.

Examples: Departmental Scholarship Funds, Endowment Funds

Foundation Fund Hierarchy Report

ORGANIZATION

Identifies a unit of Budgetary responsibility within the Institution. It defines “who” spends the money.  It is the organizational unit responsible for financial activity within the fund.  “Org” is your department, hierarchical by Cost Center.

Examples: Art & Design Department, College of Arts and Letters

Foundation Organization Hierarchy Report

ACCOUNT

Identifies objects, such as the general ledger accounts that include Assets and Liabilities or operating ledger accounts that include Income, Expenditures and Transfers.  It classifies revenues and expenditures by income type and spending categories.  Revenue account codes are codes for the types of revenue received, such as gifts or interest income. Expenditure account codes reflect the type of expenditure, such as travel, supplies or services

Examples: Gift Income, Sup-Office

Foundation Account Hierarchy Report

PROGRAM

Identifies a function and enables the institution to establish a method of classifying transactions across organizations and accounts. It reflects the major purpose of a transaction.  Program codes accumulate expenditure information into major categories such as instruction, academic support or scholarships.

Example: On-Campus Instruction for Credit, Scholarships

Foundation Program Hierarchy Report

ACTIVITY

Used to further define an object of expenditure for a specific event or major activity and vary in nature.  Activity codes are optional and are currently assigned to transactions related to specific fundraising activities of the Foundation only. 

LOCATION

Primarily used to signify the physical location related to a transaction.  Location codes are optional and are not being used in the Foundation Chart at this time.