ACCOUNTING CODES
GAAP Accounting
A system of administrative and accounting controls that are designed to safeguard an
institution’s assets, ensure accounting data are accurate and reliable; and assures that
the institution is in compliance with all applicable laws, regulations, and policies.
Fund Accounting
Fund accounting is a method of accounting used by most not-for-profit organizations
and only used here by the University. Individual accounts, called funds, are established
to record specific activities. The separate funds provide the University with the ability to
show that resources received were used for their intended purpose.
Company Code
This represents an independent accounting unit with a separate set of books. The
current companies are:
0010 Duke University
0011 Durham Realty Company, Inc
0012 Washington Duke Inn, LLC
0013 DAMCO
0020 Duke University Health System
0021 Duke Home Care and Hospice (DHCH)
0023 DUHS Equity Investments
0024 Patient Revenue Mgmt Organization (PRMO)
0026 DUHS Clinical Labs
0027 Durham Casualty Corp
0028 Duke Health Direct Health System
0030 Duke Hospital
0040 Duke University Affiliated Physicians (DUAP)
0050 Durham Regional Hospital (DRH)
0051 Associated Health Systems (AHS)
0060 Duke Health Raleigh (DHR)
0071 Duke Medical Strategies, Inc.
Org Code
The Org Code identifies the department responsible for a cost object. The Org Code
represents the Duke's organizational structure. The Org code is eight digits for the
Health System and ten for the University.
The terminology for other modules in SAP is as follows: BFR, Cost Center Group, Profit
Center Group, Hierarchy Area or Fund Center. R3 transaction code KSH3.
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Following is an example of drilldown on Provost, Arts and Sciences, Departments
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Cost Object
The cost object is the number that identifies the “fund”. The University uses a seven-
digit cost object. The Health System uses a nine-digit cost object. Cost object is the
generic term for either a profit center, cost center, or WBS (Work Breakdown Structure)
element, the section below will assist in distinguishing between the three types.
Cost Center: Defines the owner of costs or general operating expenses. At Duke,
cost centers are organized by areas of responsibility.
Profit Center: Represents an area of responsibility for which an independent operating
profit is calculated, in other words, it defines the owner of general revenue. Profit
Centers collect all postings of expense and revenue.
Work Breakdown Structure (WBS): The hierarchical representation of activities and
actions to be carried out on a Project (research, construction). Individual activities
and actions that make up the WBS are known as the WBS Elements (ex: DCRI cost
object structure). Revenue and expense transactions are posted to each WBS element
(node) of the Project. Reporting can be done on each WBS Element or the WBS for the
Project as a whole.
Fund Group (0010 only)
This reporting attribute distinguishes the different types of cost objects used by the
University. They are as follows:
U - Current Unrestricted (1xx) E - Endowment (6xx)
R - Restricted (3xx) P - Plant (7xx)
A - Allocated (4xx) G - Agency (8xx)
L - Loan (5xx)
Cost Object Structure
University Structure: In Company code 0010, the first digit of the number structure is
called "Fund Group" and has meaning as follows:
1xxxxxx Current Unrestricted Funds (11x-14x profit centers, 15x-19x cost
centers)
Duke University establishes these funds through the annual budget process. The
budget process allocates the unrestricted income of Duke University to the various
departments or programs for operations during the current year. The unspent
balance cannot be carried forward to the next fiscal year by the departments or
programs.
3xxxxxx Current Restricted Funds (WBS elements)
These funds are given or granted to Duke by outside sources to be used for a specific
purpose. Examples: government grants, drug studies, gifts given for scholarships.
Unspent balances are carried forward to the next fiscal year, subject to the conditions
or restrictions of the outside donor or granting organizations.
4xxxxxx Current Unrestricted - Allocated Funds (cost centers)
The University sets these funds aside for specific purposes. They are not restricted by
any outside source. Unspent balances are carried forward to the next fiscal year.
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5xxxxxx Loan Funds (cost centers)
These funds contain money that is lendable to students.
6xxxxxx Endowment Funds (cost centers)
Endowment funds are given to the University with the condition that they can not be
spent – only the income generated from investing the money can be spent.
7xxxxxx Plant Funds (WBS elements)
Plant funds are established for:
- Construction, rehabilitation, or acquisition of buildings
- Funds set aside for the replacement of existing plant and equipment
- Funds accumulated for debt retirement on physical properties of the University
- The capitalized value of physical property owned by the University.
8xxxxxx Agency Funds (cost centers)
This group represents accounts of organizations for which Duke University has
agreed to act as a custodian or fiscal agent. Agency funds do not belong to Duke
University, but Duke has agreed to provide certain services to the organization
provided the organization complies with Duke's policies and procedures. Further, the
organization must offer evidence that the University is protected against losses.
The second and third digits of the cost object convey meanings based on the first
digit. Examples:
Current Unrestricted Funds *Auxiliary Enterprise *
An auxiliary enterprise is a self-supporting activity
11X - Educational and General Revenue primarily serving students, faculty, and staff by
14X - Auxiliary Enterprises Revenue * providing goods or services. The income of
15X - Educational and General Expense auxiliary enterprises comes primarily from the
16X - Student Aid Expense people being served and not from tuition, fees, or
18X - Auxiliary Enterprises Expense * other sources of income to the University. The
general public may be served incidentally, but not
19X - Appropriations/Transfers as the primary purpose. Examples: dining halls,
dormitories, and bookstores.
Current Restricted Funds
30X - Department of Health and Human Services
31X - Department of Defense
32X - Department of Energy
33X - National Science Foundation
34X - Other Agencies of the U.S. Government
35X - State and Other Governmental Agencies
36X - Duke Endowment
38X - Non-Governmental - Requiring Reports
39X - Non-Governmental - Not Requiring Reports
Current Unrestricted Funds - Allocated
40X, 41X, 42X, 44X - Instruction and Departmental Research
43X, 45X - Educational and General
46X - Student Aid
48X - Auxiliary Enterprises
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3rd digit for cost objects beginning with 15X, 3XX, 4XX and 6XX:
XX1 - Instruction and Departmental Research * *Departmental Research *
XX2 - Organized Activities or Training programs Departmental research refers to general
research performed in a department for
XX3 - Sponsored Research ** which there is no separate budget or
XX4 - Libraries accounting.
XX5 - Student Services
XX6 - Operation and Maintenance of Physical Plant **Sponsored Research **
XX7 - General Administration/Operations Sponsored Research is research that
uses funds specifically granted for a
XX8 - Student Aid defined and budgeted project. Sponsored
XX9 - Special Programs Research has definite research
objectives.
Health System Structure: In the Health System Companies all cost objects are
budgeted codes except the xx903xxxx Restricted Funds, and xx904xxxx Endowments.
Cost objects in these two series will have carry forward balances if applicable. The
Health System structure is as follows:
Assigned
Company Assgn Func Functional Further Further Breakdown Seq
Codes Code Code Description Brkdwn Description #
20-60 0 Unassigned Income 00 Investment Income 00xx
00 Endowment Income 01xx
00 Gift Income 02xx
00 Other Miscellaneous Income 0xxx
00 Charity Discounts 31xx
00 Medicare/Medicaid 32xx
Adjustments
00 State Agency Adjustments 33xx
00 HMO/PPO Adjustments 34xx
00 Capitation Adjustments 35xx
00 Research Adjustments 36xx
00 All Other Adjustments 37xx
1 Administration 01 General xxxx
02 Debt Related xxxx
03 Distributed xxxx
04 Finance xxxx
05 Patient Services xxxx
06 House Staff xxxx
07 Information Services xxxx
08 Employee Services xxxx
09 Marketing/Outreach xxxx
10 Bad Debt xxxx
2 Dietary 01 General xxxx
02 Patient Food xxxx
03 Preparation xxxx
04 Cafeteria xxxx
3 Plant 01 Building Operations xxxx
02 Environmental Services xxxx
03 Projects xxxx
04 Other xxxx
05 Parking xxxx
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Assigned
Company Assgn Func Functional Further Further Breakdown Seq
Codes Code Code Description Brkdwn Description #
20-60 4 Inpatient 01 Support xxxx
02 Medicine xxxx
03 Surgery xxxx
04 Heart xxxx
05 Oncology xxxx
06 Ob/Gyn xxxx
07 Pediatrics xxxx
08 Psychiatry xxxx
09 Ophthalmology xxxx
10 Rehab xxxx
12 Observation xxxx
13 Skilled Nursing xxxx
14 Hospice xxxx
5 Clinical Support 01 Surgical Supplies xxxx
02 Organ Procurement xxxx
03 Pharmaceutical Services xxxx
04 Materials Services xxxx
05 Sterile Processing xxxx
06 Blood Bank xxxx
07 Linen xxxx
08 Equipment xxxx
6 Ancillary Services 01 Anesthesia xxxx
02 Cardiovascular Services xxxx
03 Surgical Services xxxx
04 Diagnostic Services xxxx
05 Therapeutic Services xxxx
06 Radiological Services xxxx
07 PT/OT Services xxxx
08 Respiratory Services xxxx
09 Labs xxxx
7 Outpatient 01 Support xxxx
02 Medicine xxxx
03 Surgery xxxx
04 Heart xxxx
05 Oncology xxxx
06 Ob/Gyn xxxx
07 Pediatrics xxxx
08 Psychiatry xxxx
09 Opthalmology xxxx
10 Rehab xxxx
11 Research xxxx
12 Emergency xxxx
13 Transport xxxx
14 Hospice xxxx
15 Home Care xxxx
99 Clearing Account xxxx
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Assigned
Company Assgn Func Functional Further Further Breakdown Seq
Codes Code Code Description Brkdwn Description #
20-60 8 Physicians 01 ( Individual Practices or Docs) xxxx
02 xxxx
03 xxxx
04 xxxx
05 xxxx
9 Special Purpose 01 Board Designated - Other xxxx
02 Funded Depreciation xxxx
03 Restricted xxxx
04 Endowments xxxx
10 Concept Design xxxx
50 Clinical Pool - Capital xxxx
Acquisition\Project
60 Facilities Pool - Capital xxxx
Acquisition\Project
70 Information Systems Pool - xxxx
Capital Acquisition/Project
80 Health System Pool - Capital xxxx
Acquisition/Project
99 Projects Greater Than xxxx
$1,000,000
General Ledger (G/L) Account
The G/L account designates the type of revenue, expense, or balance sheet account
being affected. G/L accounts provide a complete list of accounts that represents a trial
balance of a cost object.
The first digit of the G/L account shows the broad type of account:
1xxxxx - Assets
2xxxxx - Liabilities and Fund Equity
3xxxxx - Revenue
6xxxxx - Expenditures
7xxxxx - Recharges and Credits
8xxxxx - Transfers and Appropriations
9xxxxx - Cost Accounting Distributions
The Introduction to Duke G/L Accounts course delves into the most commonly used G/L
account types and their uses.
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