Kuali Financial System
Chart of Accounts
Overview
University of California, Irvine
Accounting Systems
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Kuali Financial System
Agenda

Overview

COA Structure

Reports

Conversions from FS to KFS

Resources
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Kuali Financial System
Overview

The Chart of Accounts (COA) is a set of tables that define the
codes and coding structures within the Kuali Financial System
(KFS). It’s purpose is to support and validate entries into a
general ledger. It also serves other functions such as reporting,
internal controls and document routing.
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Kuali Financial System
Conceptual Data Model
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Kuali Financial System
COA Structure

Chart – 6 charts

Organization (Orgs)– Departments are now called Orgs

Project – defines part of the accounting string

Accounts -Identifies a pool of funds assigned to a specific
university organization

Sub-accounts are tied to an account. Orgs can create sub-accounts
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Kuali Financial System
COA Structure

Object Code: types of fund balances, revenue and expenses. All
transactions in KFS must have an object code

Object Type - Code used to identify an object code

Object Sub Type - Code assigned to similar groups of object
codes
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Kuali Financial System
COA Structure

Sub Object code – allow orgs to create finer distinctions within
object codes on an account

Object Level - identifies the level to which the object code
belongs

Object Consolidation - Object codes roll up to object levels,
which roll up to object consolidations.
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Kuali Financial System
Conceptual Data Model
University of California, Irvine 2012. All Rights Reserved
Kuali Financial System
UCI Charts
UC
University of California
Office of the President
SW
IR
FD
Systemwide
Irvine
Foundation
MC
Medical Center
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Kuali Financial System
KFS Hierarchy
Financial System (FS)
Kuali Financial System
(KFS)
Department Code
Organization Code
5610
2210
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Kuali Financial System
KFS Accounts
Account Number

Specific identifier for an account & fund link assigned to a
specific organization.

7 numeric digits long
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Kuali Financial System
Conversion of Accounts
FS to KFS
Account Type
FS
Loc /Account /Fund
KFS
Chart / Account
Balance Sheet
9
112670
18888
IR
1000001
Income Accts/Funds
9
260460
60460
IR
1000002
Expense Accts/Funds
9
445140
19900
IR
1000003
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Kuali Financial System
Sub-Accounts
Sub-accounts achieve further division of an account for reporting
purposes:
- are five alphanumeric characters
- are account specific
- assume all attributes of the account it reports to with the same:
Organization, UC Account/Fund
Sub-Fund
Fiscal Officer
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Kuali Financial System
Object Codes


Object codes are detailed identifiers for:
Fund Balances, Income, and Expenses
- Chart specific
- Four characters
Example:
- IR - 1100 “Staff Salaries”
- MC- 1100 “Staff Salaries”
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Kuali Financial System
Object Type

An attribute of Object code
that identifies its general
use
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Kuali Financial System
Object Sub Type

The Object Sub-Type is used to further refine
object type. Object sub-type can be used for
reporting and in some instances for the
establishment of business rules on e-docs
University of California, Irvine 2012. All Rights Reserved
Kuali Financial System
Sub-Object Codes

Sub-object codes achieve further division of an object code for
reporting purposes. UCI departments will have the opportunity
to create their own sub-object codes for their internal tracking.
Attributes:
- Specific to an account and object code
- Assumes all attributes of the object code it reports to
- 3 alphanumeric characters
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Kuali Financial System
Object Level / Consolidation
Object Level

An attribute of Object Code that is used to group similar object
codes into categories for reporting.
Object Consolidation

The Object Consolidation defines a general category of object
codes for reporting.
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Kuali Financial System
Levels and Consolidations
All object codes report to an Object Level and each Level reports
to an Object Consolidation.
Example:
FS Title
FS
Sub +
Object
KFS
Sub/
Object
KFS
Level
Code
Consolidation
Code
Academic
Salaries
00 – 1000
1000
SWAC
SWG0
Staff Salaries
01 – 1100
1100
SWST
SWG1
General Staff
02 – 1100
1200
SWGN
SWG2
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Kuali Financial System
Project
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Kuali Financial System
Originating Reference ID
(Org ref ID)
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Kuali Financial System
Conceptual Data Model
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Kuali Financial System
FS 0109 / Open Encumbrances
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FS0100/Account Status Report
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Kuali Financial System
FS0150/Account Status Report
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Kuali Financial System
FS to KFS Financial
Transaction Conversions
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Kuali Financial System
TOEC
Old
TOEA (Accounting
Only)
TOEC (Cashiering)
Distribution
of Income and
Expense (DI)
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New
Kuali Financial System
TOED
Old
TOED
(Financial
Journals)
Auxiliary
Vouchers
(AV)
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New
Kuali Financial System
TOF/TOFB
Old
TOF (Transfer of
Funds)
/ TOFB
Budget
Adjustments
(BA)
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New
Kuali Financial System
Payquest
Old
PayQuest
Travel and
Entertainment
(TEM)
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New
Kuali Financial System
TOEB
Old
TOEB
General Error
Correction
(GEC)
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New
Kuali Financial System
GLI / GLI2
Old
GLI GLI2
General Ledger
Inquiry
Balance
Inquiries
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New
Kuali Financial System
Balance Inquiries
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Kuali Financial System
TOES / TOEH
Old
TOES/TOEH
Internal
Billing
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New
Kuali Financial System
DRS / TOER / TOEX
Old
DRS / TOER /
TOEX
Service Billing
(Departments
with approved
recharges)
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New
Kuali Financial System
TOEP (Pal Card)
Old
TOEP
Procurement
Card Document
(PCDO)
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New
Kuali Financial System
PAL
Old
PAL
Purchasing and
Accounts Payable
(PURAP)
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New
Kuali Financial System
Chart of Accounts
Overview
KFS Basic Training Series
University of California, Irvine
Accounting Systems
University of California, Irvine 2012. All Rights Reserved