Chart of Accounts - Chart U


Identifies a set of self-balancing accounts and signifies hierarchical ownership by Cost Center.

Example: General Operating (A), Income Accounts (B), Designated (E), Grants and Contracts (I, K, M, O)

University Fund Hierarchy Report


Identifies a unit of 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.

Example: Art & Design , College of Arts & Letters

University Organization Hierarchy Report


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 types and spending categories. Revenue account codes reflect the types of revenue received, such as tuition or auxiliary sales revenue. Expenditure account codes reflect the type of expenditure, such as travel, supplies or services.

Example: Miscellaneous Income, Travel, Sup-Office

University Account Hierarchy Report

Banner Expense Account Codes 


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, research, and academic support.

Example: On-Campus instruction for Credit, Scholarships

University Program Hierarchy Report


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


Primarily used within the Fixed Asset Module to signify the physical location of an asset being purchased. Location codes are optional and in addition to the Fixed Asset module are only assigned for specific University Grant transactions.