| Chapter 6 - All About Subcodes and Account Controls |
| DEFINITION |
| In the FRS there are references to both a six digit account and a ten digit account. We discussed the six digit account previously. A ten digit account is the six digit account plus an Account Control or a Subcode. Account Controls are General Ledger classifications while subcodes are Subledger classifications. An Account Control refers to a specific Asset, Liability, Fund Balance, Fund Addition, Fund Deduction, Budget Summary, Encumbrance Summary, Revenue Summary or Expenditure Summary classification. Examples of Account Controls are: Student Accounts Receivable, Accrued Payroll, Restricted Fund Balance and Interfund Transfers. A Subcode refers to a specific revenue or expenditure classification. Examples of Subcodes are: Tuition Revenue, In-State Travel and Office Supplies. A complete listing of all Account Controls and Subcodes is reported by the system monthly in the FBM097 report. |
| USER OPTION SUBCODES |
| The FRS provides a significant amount of flexibility in the use of subcodes. In addition to the standard codes published in the FBM097, the system provides the ability to establish user option subcodes. User option subcodes permit users to categorize revenue and expenditures within standard coding for additional detail. The interesting aspect of this feature is that more than one department may use the same subcode number for different purposes. The unidentified range between standard codes in the FBM097 is available for optional use. User option coding, however, may not be used in the general ledger or for salary (2xxx subcodes), travel (3000-3299), and capital outlay (8xxx subcodes) in the sub-ledger. Departments may establish user option codes using the interactive capability of the system with screen number 007. Only the six digit account number, the user option subcode and description of the user option subcode is required. |
The following is an example of user option subcoding
- OFFICE SUPPLIES 3560
- Paper 3561
- Pens 3562
- Notebooks 3563
|
| The standard subcode for Office Supplies is 3560. The 3561, 3562 and 3563 codes are user option subcodes established by the department. |
| GLOBAL SUBCODE EDIT |
| The system provides a Global Subcode Edit Table to ensure that only authorized Account Controls and Subcode ranges are used. Attempts to use coding outside authorized parameters will not be accepted when using interactive screens and will be assigned to the suspense account when using data collect or input forms. The Global Subcode Edit Table is on FRS screen 044. |
 |
| Screen 7 USER OPTION SUBCODE TITLES |
| This screen is used to set up user option subcode titles. Any user option subcode on any account can be set up on this screen. There are no fund or subcode range restrictions. A batch DOES NOT need to be opened (screen 30) to use this screen. |
| 1. Position the cursor after SCREEN and type 007. Position the cursor after ACCT and type the 10-digit account and subcode. Press the ENTER key. |
| 2. TAB to the DESCRIPTION field and type the subcode description. The description may be up to 20 characters. Press the ENTER key. |
| The system does not provide a printed diagnostic or audit trail of your input. Your input can be verified on screen 41. If the subcode has a balance, it can also be verified on screen 19. |
| Subcodes that are used University-wide cannot be changed. If changed, at month-end they will be changed back to their official title. Unused subcodes (those with a zero balance for 2 complete fiscal years) are deleted in late-June of each year. User option subcodes that are set up late in the fiscal year, but not used, will be deleted. |
| See Appendix C for a complete listing of subcodes and descriptions. |
