University of Saskatchewan

Financial Services Division (FSD)

Chart of Accounts Overview

The Chart of Accounts provides a framework within which to capture transactions.  In UniFi, the university's financial system, there are seven elements available to capture and report financial activity.  These elements are summarized in the tables below.

Required on all transactions Optional
Chart
(1 Digit)
Fund
(6 Digits)
Organization
(4 Digits)
Account
(5 Digits)
Program
(4 Digits)
Activity
(5 Digits)
Location
(6 Digits)
Example of coding for a transaction:
1 100001 1633 70113 1000 12001 31001

C Chart Identifies whether the transaction is University of Saskatchewan activity or non-university activity.  A one (1) will identify university activity, a two (2) will identify non-university activity.
F Fund Used to record the financial activity for a particular project or university activity against the appropriate source of funding.  Funds are grouped by the nature of the university activity into categories such as Operating, Research and Endowment.
O Organization The university college, department or unit.  Transactions are captured at the lowest level of the organization structure where financial accountability exists, such as a department or administrative unit. 
A Account Identifies the financial statement on which the transaction will be reflected.  The account identifies the nature of an expenditure, revenue, asset, liability or fund balance.  At the transaction level these will identify the type of transaction, such as travel.
P Program Identifies the type of Institutional activity such as Instruction and Non-Sponsored Research, Library or Sponsored Research.  This element helps facilitate institutional reporting for internal and external purposes.
A Activity Optional user-defined element used for specific reporting needs of colleges, departments or administrative units to identity specific activities where necessary.
L Location Optional element that identifies physical location of fixed assets and other financial activity.  This element is not available for use on salary transactions.