BANNER Chart of Accounts

Overview of BANNER Chart of Accounts (FOAPAL)

1. Visit FAST and sign in.

2. Under Additional Reports, choose FOAPAL Codes.

3. Choose a field: Fund, Orgn, Acct, Prog, Actv or Locn.

4. Click Execute Report to get a report of needed FOAPAL codes.

5. As an example, below is a brief list of funds and their chart of account titles.

Fund

The fund code portion of FOAPAL is based on Fund Accounting principles to recognize both external and internal restrictions placed on funds. The fund code has six digits with the first two digits of each code identifying the major type of funding. The remaining digits are used for desired sub-funds in a hierarchy structure to provide various levels of reports. The university's chart of accounts includes 11 major funds:

10xxx – General Operating Funds
15xxx – Professional Development (PD) Funds
16xxx - Internal Research Funds
19xxx – Ancillary Services Funds
20xxx – Capital Funds
30xxx – Specific Purpose – Internally Restricted Funds
35xxx – Bursaries and Trust Funds
40xxx – Specific Purpose – Externally Restricted Funds
45xxx – External Research Funds
60xxx – Endowment Funds
80xxx - TRU Community Corporation
85xxx - TRU Legal Clinic Society
90xxx – Other Entities Funds*

*Consists of TRU Foundation & TRU Alumni Association

Organization Codes

This 6 digit code makes up the last half of the FAST code and identifies the unit within the TRU organization. It is structured in a hierarchy along the lines of the University organization chart. For example, the following is a brief overview of the organization codes structure. Please refer to the detailed listing for specific codes.

10xxxx President
20xxxx VP Academics
30xxxx VP Advancement
40xxxx VP Open Learning
70xxxx VP Finance and Administration
80xxxx Thompson Rivers University
90xxxx Other Entities

Account Codes

The 6 digit account code is used to classify transactions as to revenue, expense, asset liability or fund balances. They are structured with the following number ranges:

Assets
10xxxx Cash and Cash Equivalents
12xxxx Accounts Receivable
13xxxx Inventories
14xxxx Prepaid Expenses
15xxxx Long Term Investments
18xxxx Capital Assets

Liabilities
20xxxx Accounts Payable and Accrued Liabilities
21xxxx Wages & Benefits Payable
22xxxx Deferred Revenue
23xxxx Long Term Liabilities
24xxxx Capital Lease Obligations
25xxxx Deferred Capital Contributions

Net Assets
41xxxx Invested in Capital Assets
42xxxx Internally Restricted Net Assets
43xxxx Unrestricted Net Asset
44xxxx Net Assets Restricted for Endowment Purposes

Revenues
50xxxx Grants
51xxxx Tuition
52xxxx Lab, Course and Other Fees
53xxxx Sales Revenue
58xxxx Other Revenue
59xxxx Internal Revenues & Transfers (nets with Internal Expenditures)

Expenditures
61xxxx Wages & Benefits
70xxxx Supplies and Fees
71xxxx Professional Fees
72xxxx Contracted Services
73xxxx Interest, Bank Charges and Related Exp.
74xxxx Cost of Goods Sold
75xxxx Travel, Membership and Training
76xxxx Advertising, Promotion and Recruitment
77xxxx Maintenance, Equip. and Renovations
78xxxx Bursaries, Awards and Scholarships
79xxxx Other Expenses
80xxxx Internal Expenditures (nets with Internal Revenue)
88xxxx Budget

Please refer to the full listing of Balance Sheet and Income Statement accounts for more detail.

Program

The 6 digit program code is a required FOAPAL element and can be used by Finance to identify functions within the general operating or other funds for internal and external reporting purposes. The program code automatically defaults to 999999 so users do not need to change this code on most of their transactions.

Activity

The 6 digit Activity code is an OPTIONAL field when coding financial transactions. It can be used by account holders to "tag" transactions within their FAST accounts (fund / organization codes) and it provides the ability to group transactions for a specific project or activity regardless of subcode. It can sometimes be used instead of opening a new FAST code.
Activity code must be established in the BANNER Activity Code Table prior to data entry of any transactions as the code is validated against this table. Budget Office will add a new code to the table upon request and once established the code may be used by anyone.

Location

The 6 digit Location code is another optional field. It can be used by account holders to flag and group transactions by location. This code must also be established in a BANNER table prior to use. For more information regarding this code please contact Client Services Department.

The Chart of Accounts will change over time as accounts are added or removed. The following detail was captured from BANNER as at March 16, 2009. If you require assistance identifying a particular code, please contact Client Services within the Finance department. Note that the 6 digit codes are ‘data-enterable’ while the others are set up for reporting purposes.

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