Chart of Accounts - Overview
                     UGA will implement a new chart of accounts with its implemenation of PeopleSoft 9.2 Financials.
                            UGA will begin using PeopleSoft 9.2 Financials (PS) on July 1, 2018.
                      The new chart of accounts aligns with the University System of Georgia (USG) chart of accounts.
                           http://www.usg.edu/business_procedures_manual/section2/C1078 
             The USG chart of accounts was developed with input from the research institutions.  It will provide UGA with greater flexibility, improved
              reporting and additional flexibility and options as compared to the historical chart.  The chart of accounts is an important foundation.
              It provides the basis and building blocks for financial accounting and reporting and will be key to the successful implementation of PS.
        It is important to have a chart that is useful for a significantly long period of time but also provides flexibility to grow and change with the needs of the organization.
              In addition to this document (prepared for the June 22 session which focused on research accounting), please make use of the chart
                              conversion tool and other resources available online at:
                                http://www.busfin.uga.edu/chartconversion.htm   
               We would like to hear from you and use your input to implement the chart to meet UGA needs and requirements.
              As you have questions or would like to provide input on the new chart of accounts, please submit those items to onesource@uga.edu
                                Please include "COA" in your subject line.
            A UGA 12 character account number plus the 5 digit object code is the general ledger code for recording financial transactions. 
            The 12 character account number contains groups of alphanumeric characters to provide information about the account and 
            flexibility in meeting various reporting requirements. 
            A PeopleSoft transaction uses selected segments of chart fields to create a chart string for the transaction. Each segment 
            provides information about the accounting entity (fund), function activity (program),  source of funds (class), department, project (if 
            needed), and transaction classification (account code).
            For example, the account number 1011GH168126-71400 or 10-11-GH168-126-71400 is broken down below and would become 
            USG PeopleSoft chart string 10500-11100-11000-168000000-126000000-714100
                                                       UGA Account Number Segments                                                     USG ChartField
            10          Resident Instruction             Fund                     major group of accounts                          10500         Fund
            11          Instruction                      Function                 instruction, research, public service, etc.      11100         Program
            G           General Operations               Operation                general, restricted, etc.                        11000         Class
            H           Instruction                      Activity                 departmental administration, workshops, etc.     N/A
            168         Chemistry Department             Department Number        department                                       168000000     Dept ID
            126         Curriculum Dev/Organic Chem      Project Number           account description                              126000000     Project ID
            71400       Supplies & Materials             Object Code              transaction classification                       714100        Account
            This account will also have an attribute code to identify the general fund source as tuition funds.
            Conversion Lookup Tools:
            https://busfin1.busfin.uga.edu/accounting/USG_conversion_index.html
            https://dev.simpler.uga.edu/finance/borconversion/simple/account/search.html
            Please note that this preliminary Chart of Accounts is under development based on the USG standard Chart of Accounts. 
            UGA account numbers will not always convert to a PeopleSoft chart string or there may not be a one-to-one conversion.
            A UGA 12 character account number plus the 5 digit object code is the general ledger code for recording financial transactions. 
            The 12 character account number contains groups of alphanumeric characters to provide information about the account and 
            flexibility in meeting various reporting requirements. 
            A PeopleSoft transaction uses selected segments of chart fields to create a chart string for the transaction. Each segment 
            provides information about the accounting entity (fund), function activity (program),  source of funds (class), department, project (if 
            needed), and transaction classification (account code).
            For example, the account number 1021RR182436-71400 or 10-21-RR182-436-71400 is broken down below and could become 
            USG PeopleSoft chart string 20000-12100-61000-182000000-436000000-714100
                                                       UGA Account Number Segments                                                     USG ChartField
            10          Resident Instruction             Fund                     major group of accounts                          20000         Fund
            21          Research                         Function                 instruction, research, public service, etc.      12100         Program
            R           Restricted operations            Operation                general, restricted, etc.                        61000         Class
            R           Research                         Activity                 departmental administration, workshops, etc.     N/A
            182         Microbiology                     Department Number        department                                       182000000     Dept ID
            436         NSF  RF Salmonella    Downs      Project Number           account/project description                      436000000     Project ID
            71400       Supplies & Materials             Object Code              transaction classification                       714100        Account
            A cost share account number 1021CR182436 or 10-21-CR182-436 funded by other general funds is broken down below and 
            could become USG PeopleSoft chart string 10600-12110-11300-182000000-436000000
                                                       UGA Account Number Segments                                                     USG ChartField
            10          Resident Instruction             Fund                     major group of accounts                          10600         Fund
            21          Research                         Function                 instruction, research, public service, etc.      12110         Program
            C           Cost Share general funds         Operation                general, restricted, etc.                        11300         Class
            R           Research                         Activity                 departmental administration, workshops, etc.     N/A
            182         Microbiology                     Department Number        department                                       182000000     Dept ID
            436         NSF  RF Salmonella    Downs      Project Number           account/project description                      436000000     Project ID
     Conversion Lookup Tools:
     https://busfin1.busfin.uga.edu/accounting/USG_conversion_index.html
     https://dev.simpler.uga.edu/finance/borconversion/simple/account/search.html
     Please note that this preliminary Chart of Accounts is under development based on the USG standard Chart of Accounts. 
     UGA account numbers will not always convert to a PeopleSoft chart string or there may not be a one-to-one conversion.