SAP Financial Accounting Code Guide

  1. How Account Codes are Used in SAP
  2. Company Codes
  3. Recognizing Codes
  4. How to Determine the Company in which a Code is Used

How Account Codes are Used In SAP

In SAP, Duke's accounting system, the general term for the account code is cost object. The cost object is further broken into three kinds of codes: cost center, a profit center, and WBS (Work Breakdown Structure) element.

The 6-digit G/L account works with the cost object to define the nature of transactions. For assistance in determining what the name of the cost object is refer to How to Determine the Company in which a Code is Used.

Cost Object G/L Account
- cost center - 6-digit G/L account code
- profit center  
- WBS element  
- 7 digits when used in Company 0010
- 9 digits in Health System company codes (0020-0060)

 

Company Codes

Code Description Abbreviation  
0010 Duke University
(Includes School of Medicine and Duke Clinical Research Institute)
DCRI (DU)  
0011 Durham Realty Company, Inc.    
0012 High Point Realty    
0013 Durham Asset Management Company DAMCO  
0014 Duke Global Inc DGI
0015 Duke Medicine Global DMG
0020 Duke University Health System (Corporate) DUHS 1
0021 Duke Home Care and Hospice DHCH
0023 Health System Medical Strategies HSMS
0024 Patient Revenue Mgmt Organization PRMO
0026 DUHS Clinical Labs LABCO
0027 Durham Casualty Corporation DCC
0028 Duke Integrated Network, Inc/Duke Connected Care, LLC DINCC
0029 Duke Quality Network DQN
0030 Duke Hospital DUH
0040 Duke Primary Care DPC
0041 Duke Health and Wellness DNHO
0042 DUHS Global LLC
0050 Duke Regional Hospital DRH
0051 Davis Ambulatory Surgical Center DASC
0060 Duke Raleigh Hospital DRAH
0071 Duke Medical Strategies, Inc. DMS
0091 AllMo Services, Inc.
0092 JulDec Services, Inc.
0093 JanJun Services, Inc.

Recognizing Codes

To determine where and how a code is used, ask "How many digits?"

Six Digits:

The G/L account designates the type of revenue, expense, or balance sheet item being recorded by a transaction. The first four-digits are followed by "00" or in some cases, by "01" or "03" to further categorize the G/L account.

Example: 691800 Contributions and Prizes also is further broken into:

691801 Organizational Charitable Gifts
691802 Charitable Gifts
691819 Prof Liability – Media

Note: Health System companies (0020-0060) do not use the recharge G/L accounts (7xxxxx).

Seven Digits:

In SAP, company code 0010 (Duke University) uses seven-digit codes for cost centers, profit centers, or WBS elements.

For more information on the determination of the name of the code, refer to How to Determine the Company in which a Code is Used.

Example: 1571234

Nine Digits:

A nine-digit code could be either a cost center, profit center, or WBS element in the Health System company codes (0020-0060).

For more information on the determination of the name of the code, refer to How to Determine the Company in which a Code is Used.

Example: 301061234

CAUTION!

Never use hyphens in SAP in cost center and profit center codes. For example, 1573124 is a Company 0010 cost center in SAP.

Some WBS elements in SAP use hyphens, but only those used by the DCRI and some construction projects. There are nine and eleven (0010)/thirteen (0020-0060)-digit WBS elements. Those use the first hyphen after the seventh (0010) or ninth (0020-0060) digit. Other hyphens may occur after that depending on the level of the further break down.

Example: 7220020-07-01.

How To Determine the Company In Which A Code is Used

This section explains how to determine to which company code an SAP cost center, profit center or WBS element belongs. There is a more detailed explanation available about the meaning of cost objects.

Company Code 0010

Company 0010 (Duke University) uses 7-digits as the basis for cost centers, profit centers, and WBS elements (Work Breakdown Structures). In general, the following entities are in Company 0010, Duke University:

  • All 1xx-xxxx, General Operating Funds
  • Auxiliaries
  • All academic departments and programs
  • Central Administration
  • The academic and research side of the Medical Center, i.e. the Medical School and the Nursing School
  • The Private Diagnostic Clinic (PDC)
  • The Duke Clinical Research Institute (DCRI)
  • Agencies

Cost Centers

The following are cost centers in Company 0010.

  • 15xxxxx Education and General Expenses
  • 168xxxx Student Aid Expense
  • 180xxxx Auxiliary Enterprises Expenses
  • 190xxxx Appropriations and Transfers
  • 4xxxxxx Current Allocated Funds
  • 5xxxxxx Loan Funds
  • 6xxxxxx Endowment Funds
  • 8xxxxxx Agency Funds
  • 9xxxxxx Pooled Investment Funds

Profit Centers

The following revenue profit centers in Company 0010.

  • 11xxxxx Education and General Revenue
  • 140xxxx Auxiliary Enterprises Revenue

WBS Elements

The restricted fund series and the plant fund series are 7-digit WBS elements.

  • 2xxxxxx-3xxxxxx Current Restricted Funds
  • 7xxxxxx Plant Funds

Health System Company Codes (0020-0060)

Health System company codes have an account code structure that is a nine-digit code structure. The structure incorporates sight recognition to identify functional areas or clinical business units.

  • The first two digits designate the company code. For example, 306070001 belong to Company 0030, and 408080000 belong to Company 0040.
  • The other digits represent a department, program, or clinic within a functional area or clinical business unit. For example, 306070001 are PT/OT Adult Inpatients Services and 408080000 is DUAP Louisburg.
  • This same nine-digit code serves as the cost center and profit center for the department, program, or clinic. For example, PT/OT Adult Inpatients Services has cost center 306070001 for non-capital expenditures, profit center 306070001 for revenues.
2

The nine-digit cost object is set up to enable sight recognition. The first two digits are the last two digits of the company code. The third digit designates the functional area, and the fourth and fifth break down the functional area further. The last four digits are assigned sequentially.