SAP Financial Accounting Code Guide

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:

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

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

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

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.

Company Code 0010

Company 0010 (Duke University) uses 7-digits as the basis for cost centers, profit centers, and 7-digit or 9-digit 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 are 7-digits and 9-digits for the newer WBS elements. The plant fund series are 7-digit WBS elements.

• A03xxxx, 2xxxxxx, 3xxxxxx and 3xxxxxxxx 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.