Financial Records System Manual

Chapter 5 - General Ledgers and Subsidiary Ledgers: The System Does What; Automatically?
MAPPING
The FRS is structured so most activity takes place in the Subsidiary Ledger, however, all subsidiary ledgers have an associated General Ledger. The relationship between sub-ledgers and their general ledgers is called mapping. In the FRS mapping may take three different forms. Some sub-ledgers may have one-to-one mapping with their general ledger; that is each sub-ledger maps to an individual general ledger. An example of this type of mapping is the 53 fund. In other instances, two or more sub-ledgers may map to only one general ledger. The 13-appropriated fund is an example of this type of mapping in that all sub-ledgers map to one general ledger. In the case of the Student Loan Fund, Endowment Fund and some Plant Funds, only general ledgers are established. Sub-ledgers are not needed in these funds because revenue and expenditures are not recorded.
EXAMPLES
Following are some examples of the three types of GL/SL relationships described above.
1:1 RELATIONSHIP
GL AccountSL AccountDescription
0-22500Nutritional Science Program
2-25000Nutritional Science Program
1:MANY RELATIONSHIP
0-13000Educational and General
1-30540Agronomy
1-33820Chemistry
1-35522Personnel Services
1-30540Agronomy
1:NONE RELATIONSHIP
0-50000Student Loan Fund
None
LEDGER UPDATING
Revenue and expenditure transactions are recorded in the subsidiary ledger. Asset, liability, fund addition and fund deduction transactions are recorded in the general ledger. In addition, the FRS automatically updates certain general ledger account controls for activity occurring in both the sub-ledger and general ledger. When revenues are recorded in a sub-ledger, the FRS automatically increases the cash balance, fund balance and revenue summary in the general ledger. This same updating occurs for transactions against fund additions in the general ledger. When expenditures are recorded in the sub-ledger, the FRS automatically decreases the cash balance and fund balance. The Expenditure summary is increased. Again, this same updating occurs for transactions against fund deductions in the general ledger. Transactions affecting budgets and open commitments (encumbrances) in the sub-ledger also automatically update summary records in the general ledger. Transactions against asset and liability account controls automatically update cash. The following chart illustrates the automatic updating that occurs in FRS.
GENERAL LEDGER ACCOUNT STRUCTURE
The six digit general ledger account is characterized as follows: L-FFAAA
L: This first digit identifies the ledger.
General ledger accounts always begin with a zero.

FF: These two digits are referred to as Fund Group.
These digits indicate to which fund group an account relates.

AAA: Activity

Fund group assignments are as follows:

Fund GroupAccount RangeFundMapping
Education and General013000-01399913All-to-One
Veterinary Medicine Appropriated014000-01499914Mixed
Experiment Station Appropriated015000-01599915Mixed
Resources for Scholarly Program016000-01699916All-to-One
Extension Services Appropriated017000-01799917Mixed
CSFS Appropriated019000-01999919Mixed
Student Course Fees025000-02599925One-to-One
Educational Outreach012000-01249912Mixed
Educational Outreach Support012500-01289932Mixed
Intergovernmental Transfers012900-01299933One-to-One
Experiment Station Self Funded015000-01599935Mixed
Coop Extension Self Funded017000-01799937Mixed
CSFS Self Funded019000-01999939Mixed
Suspense Fund020000-02099920N/A
Recharge Centers021000-02199921Mixed
General Operations022000-02299922Mixed
Student Organizations023000-02399923One-to-One
Pooled Accounts024000-02499924One-to-One
Athletics026000-02601926Mixed
Auxiliary Enterprises026020-02699962Mixed
Insurance Trust Fund028000-02899928One-to-One
Enterprise Fund029000-02999929One-to-One
Work Order Fund089000-08999989One-to-One
Extension Service Sponsored027000-02799927Mixed
Veterinary Medicine Restricted014000-01499954Mixed
Experiment Station Restricted015000-01599955Mixed
Coop Extension Restricted017000-01799957Mixed
CSFS Restricted019000-01999959Mixed
Sponsored Programs030000-03999953One-to-One
Work Study040000-04199940One-to-One
Federal Student Financial Aid042000-04289942All-to-One
Student Financial Assistance042900-04299949Mixed
Gift Fund043000-04999964One-to-One
Sponsored Work Order Fund088000-08899988One-to-One
Water Disaster018000-01899918Mixed
Capital Construction Appropriated071000-07199971One-to-One
Capital Construction Auxiliary072000-07299972One-to-One
Unexpended Other073000-07399973One-to-One
Renewals and Replacements074000-07499974One-to-One
Retirement of Indebtedness075000-07599975N/A
Investment in Plant077000-07799977N/A
Investment in Plant-Auxiliary078000-07899978N/A
Board of Governors011000-011099SOMixed
Presentation Fund011900-01199901Mixed
Student Loan Fund050000-05999905N/A
Endowment Fund060000-06999906N/A
Agency Fund099000-09999999Mixed
SUBSIDIARY LEDGER ACCOUNT STRUCTURE
The six Digit Subsidiary Ledger account number is characterized as follows:
FFAAAA or FFFAAA
F: These digits are referred to as Fund Group.
They indicate to which fund an account relates.

A:Activity.

Fund Group assignments are as follows:

Fund GroupAccount RangeFund
Education and General130000-13999913
Veterinary Medicine Appropriated140000-14999914
Experiment Station Appropriated15xxx1,7,8,915
Resources for Scholarly Program160000-16999916
Extension Services Appropriated170000-17999917
CSFS Appropriated190000-19999919
Student Course Fees250000-25999925
Educational Outreach120000-12449912
Educational Outreach Support125000-12899932
Intergovernmental Transfers129000-12999933
Experiment Station Self Funded15xxx5, 635
Cooperative Extension Self Funded170000-17999937
CSFS Self Funded190000-19999939
Recharge Centers 210000-21999921
General Operations220000-22999922
Student Organizations230000-23999923
Pooled Accounts240000-24999924
Athletics260000-26019926
Auxiliary Enterprises260200-26999962
Insurance Trust Fund280000-28999928
Enterprise Fund290000-29999929
Work Order Fund890000-89999989
Veterinary Medicine Restricted140000-14999954
Experiment Station Restricted15xxx2, 3, 455
Cooperative Extension Restricted170000-17999957
CSFS Restricted190000-19999959
Sponsored Programs530000-53999953
Work Study640000-641999 40
Federal Student Financial Aid642000-64289942
Student Financial Assistance642900-64299949
Gift Fund643000-64999964
Sponsored Work Order Fund880000-88699988
Water Disaster180000-18999918
Capital Construction Appropriated771000-77199971
Capital Construction Auxiliary772000-77299972
Unexpended Other773000-77399973
Renewals & Replacements774000-77499974
Board of Governors110000-110999SO
Presentation Fund119000-11999901
Agency Fund990000-99999999