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Account Codes and Definitions

Use of appropriate Banner Account Codes when processing transactions is vital in ensuring that the University’s financial statements are properly stated.


Please carefully consider the account code(s) to be used, and when in doubt, consult with the appropriate Financial Services accounting office.  Use of an inappropriate account code will cause your transaction to be disapproved so that it can be corrected.

Listed below are some resources to help you in determining what account code(s) to use.  Many account codes are restricted to specific usage; please ensure that any restrictions are followed when using these account codes.  Others (for instance, labor account codes) are completely restricted from departmental use.

You should also be certain that the account code you are trying to use is “active” and “data-enterable”.  If you have problems entering a particular account code in Banner, make note of any message that might be presented on the bottom left portion of the screen.

Operating Ledger Account Code Definitions

General Ledger Account Code Definitions (limited to most commonly used)

Balance Sheet Basics