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Chart of Accounts

The Chart of Accounts is comprised of 6 segments (Business Unit, Fund Code, Department ID, Program ID, Project ID, and Account code). The chart of accounts provides the organizing framework for budgeting, recording, and reporting on al the university financial transactions.

Cost Center

A cost center is made up of the following:

  • 4-digit fund code
  • 5-digit department code
  • 5-digit program code
  • 7- digit project code if required

Non-project cost centers are notated with an NA in the project category. Once a cost center is created in PeopleSoft Finance, it generates an assigned speed type that can be used to automatically populate a cost center string.

Business Unit

A business unit defines the campus.  The PeopleSoft system uses the State assigned agency numbers as our business units:  

  • 00730 - University of Houston
  • 00759 - UH Clear Lake
  • 00784 - UH Downtown
  • 00765 - UH Victoria
  • 00783 - UH System Administration
  • 00797 - UH System Consolidated 

UHCL also has additional Business Units to track Purchasing and Voucher activity as well as to identify the Library, Human Resource and Student activity.

  • TR759 - Travel
  • SC759 - Service Centers
  • LB759 - Library
  • HR759 - Human Resources
  • SA759 - Student Administration

Fund

Fund groups and description details.
Fund Groups Description Definition
1XXX Education and General Funds Funds that are generally state appropriations and statutory tuition.
2XXX Local - Designated Funds Funds collected locally for sales and services, designated tuition, student course/class fees, facilities and administrative charges.
3XXX Auxiliary Funds Funds collected locally for auxiliary operations (student affairs fees, housing, parking).
4XXX Restricted Funds Funds generally restricted by provider for purposes other than sponsored research, includes gifts from sponsors and endowment income.
5XXX Contracts & Grants Funds generally restricted by provider for purposes of sponsored research and federal financial aid.
6XXX Endowment and Loan  Endowment funds are donations made to the university in which only the earnings can be spent (usually in the form of scholarships).  Loan funds are funds that may be lent to students, faculty or staff. 
7XXX Plant Funds used for capital construction projects, capital assets, bond activities. 
9XXX Agency Funds Moneys held by an institution acting as custodian or fiscal agent.

UH System Fund Codes (PDF)

Department

A department ID defines the owner department.  It is a unique 5-digit code. The first character is "C" for UH Clear Lake and the following four numbers are assigned sequentially. For a listing of all UHCL Departments run PeopleSoft Query: UHCL_DEPARTMENT_LISTING 

Program

A program defines the primary functional expenditure classification of the cost center. The expenditure function is related to NACUBO (National Association of College and University Business Office) reporting.   

  • AXXXX - Instruction
  • BXXXX - Research
  • CXXXX - Public Service
  • DXXXX - Academic Support
  • EXXXX - Student Services
  • FXXXX - Institutional Support
  • GXXXX - Physical Plant
  • HXXXX - Scholarships & Fellowships
  • IXXXX - Auxiliary Enterprises    

For more detailed information see the NACUBO Program Code pdf.

Project

A Project ID is a 7-digit code that uniquely identify a project cost center. UHCL project ID values are classified into two categories:

  • CXXXXXX - Grant or Sponsored Project (revenue recognition does not generate)
  • GXXXXXX - Grant or Sponsored Project
  • PXXXXXX - Capital or Building Project
    The project ID chartfield for non-project cost centers is "NA".  

Account

An account defines the nature of the transactions. Account uses a five-digit code. The first digit of the code describes the type of transaction.

Account is a required field. It provides line item breakdowns for the balance sheet and the income statement, and is a numeric code classifying assets, liabilities, net position, revenues, and expenditures.

Accounting Equation: Assets = Liabilities + Equity

* Normal account balance (debit or credit)
Account Type Account Range Debit Credit
Assets 10000 - 19999 Increase * Decrease
Liabilities 20000 - 29999 Decrease Increase *
Fund Equity 30000 - 39999 Decrease Increase *
Revenue 40000 - 49999 Decrease Increase *
Expenses 50000 - 59999 Increase * Decrease

Budget Node Account Range (PDF)

Contact

  • General Accounting

    Phone: 281-283-2150
    Fax: 281-283-2137
    GeneralAcctg@uhcl.edu

    North Office Annex II (NOA II)
    2700 Bay Area Blvd, Box 104
    Houston, TX 77058-1002

    Office Hours:
    Monday - Friday, 8 a.m. - 5 p.m.