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