Skip to main content

General Ledger Structure

General ledger (GL) accounts are twenty digit numbers, made up of three segments: a fund (2 digits), a major (9 digits), and a subclass (7 digits), and take the following form: XX _ XXXXXXXXX _ XXXXXXX

For example:

11 _ 051010000 _ 5003500 - Operating Fund, History Department, College Work Study Expense

  • Fund: 11
    • Restriction: 1
    • Use: 1
  • Major: 051010000
    • Function: 05
    • Program: 10
    • Department: 10
    • Activity: 000
  • Subclass: 5003500
    • GL.ID: 5
    • IRS Code: 00
    • Sub Category: 35
    • Type: 00

View a more detailed budget number breakdown