Dalhousie University has only one (1) chart of account. Under this chart contains various levels of organizations with this hierarchy.
Organization Hierarchy: The organization hierarchy identifies the individual organization units by faculty and department. This hierarchy is not a pyramid structure, but a broader base with the Senior Administrators at the highest level. The levels and their definition are:
- Senior Administration (Level 1): Often referred to as a Faculty, it is the highest responsible level in the organization hierarchy, normally appointed on the authorization of the Board of Governors and includes the President, Vice-Presidents, and their Directors, and Deans. All departments, activities and resources fall under the responsibility of a Senior Administrator. Example: Sxxxx
- Responsible Unit (Level 2): This second hierarchy level consists of departments, allocated a distinct and separate operating mandate. The units within this level are established based on criteria to facilitate senior administration and academic programs. Example: Dxxxxx
- Organization (Level 3): This level consists of all fiscal units to which financial transactions are maintained; as well as other units required for space management purposes. Example: 1xxxx
Each Organization is associated to a fund type. The various fund types are:
|Fund Type||Organization Code Range|
|Operating||10XXX - 29XXX|
|Capital||30XXX - 33XXX|
|Research||34XXX - 5XXXX|
|Special Purpose||60XXX - 69XXX|
|Endowment||70XXX - 79XXX|
|Non Dalhousie||90XXX - 99XXX|
In addition to the organization, an account (also known as revenue/expense code - 4 digit) is also required with a postable organization code (5 digit). Please review the "Chart of Accounts For Use with Banner Revenue & Expenditures" document for revenue and expense accounts that can be used.
|Revenue and Expenditure Account Codes
"Chart of Accounts For Use with Banner Revenue & Expenditures"
|Updated - Nov 2016||[PDF-31KB]|