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Medical College of Georgia Administrative Policies and Procedures
Office of Primary Responsibility: Business Services Division
No. 1.2.00

Account Number System 

Purpose
To present and explain the Medical College of Georgia's account number system and how it operates.

Policy
This Institution utilizes a "Chart of Accounts" compatible with other institutions of the University System of Georgia.

Description
The two types of account numbers that are used in the Medical College of Georgia's accounting system are expenditure accounts and revenue accounts. Below is an explanation of the two types and when they are to be used.

Revenue Accounts - These are five-digit codes beginning with a "4". Only selected departments maintain revenue account numbers. Departments of this type provide some sort of a routine service for numerous other departments on campus (Ex. - Print Shop = 4ll5l, Copy Center = 4ll52, Pharmacy = 45l40). These account numbers should be entered on an Inter-departmental Request by the department providing services.

Expenditure Accounts -These are twelve digit account numbers from which all expenditures are recorded. Each group of numbers within the account number has a specific meaning as shown by the following. However, most departments are recognized by the department number.

A number of documents originating from departments require the department's expenditure account. (Examples: Departmental Requests, Inter-departmental Requests, Check Requests, Travel Requests, Telephone Requests, Copy Center Requests, Warehouse Requests.

Normally when an expenditure account is used an expense object code must accompany the account number. This code is a six digit number which identifies the type of expense. There are four main categories of expense object codes. The first number of the code indicates the expense category (5 = Personal Services, 6 = Travel, 7 = Operating Supplies, and 8 = Equipment).

The Medical College of Georgia maintains a Chart of Account (A/C 132) which details all revenue and definitions of these numbers. Copies of the Chart of Accounts can be obtained from the Business Services Division, Financial Accounting Office.

This replaces previous policies 1.2.00,1.2.01 and 1.2.02.

Date: 11 March 1985 | Rev. No: 85-1 | Rev. Date: 11 March 1985 | No. 1.2.00

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Administrative Policies & Procedures  
Medical College of Georgia
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Janet Hopkins,

August 23, 2002