Chart of Accounts (Master) Report

Report Name
Master Chart of Accounts

Report Series Name
C-U-GL-COA-MASTER (agency run report)
C-GL-COA-MASTER (OSC production report)

Library
Source code for this report is located in GLPUBLIC.

Report series is run during the weekly production cycle and may be found in RMDS group OSCOP* GL MASTER C.O.A. CO.AAAA where the * is replaced by C or F depending on which region the agency is located.

Use
Use this report to view the uniform Statewide Chart of Accounts.

Content
This report contains a list of all accounts in the master company (Company AAAA). Only accounts defined in the master company can be added to an agencys Chart of Accounts. {Note: This report includes 7-digit accounts used prior to July 1, 1995. Agencies should not add these accounts to their COA.}

Totals
N/A

Column Headings

• CO ID (company) - AAAA is the only company throughout the report.
• ACCOUNT ID - identifies all the valid accounts established by OSC.
• ACCOUNT DESCRIPTION - account title
• CLS CD (class code) - indicates the accounting treatment of account types at year-end. Account types are determined by the first position of an account number. The following is a list of account types with their class codes.
• Types Class
  • 1 - Assets 1
  • 2 - Liabilities 2
  • 3 - Fund Equity and Other Credits 3
  • 4 - Revenues 4
  • 5 - Expenditures 5
  • 6 - Budget (Revenues) 6
  • 7 - Budget (Expenditures) 7
  • 8 - Purchase Order Encumbrances 2
  • 9 - Reserved for Suspense Accounts 3
  • 0 - Accounts Payable Encumbrances 2
  • 65 - LTD Budget 2
  • 75 - LTD Budget 2
• GRP CD (group code) - lists the statewide object categories which are valid for each account type and generally corresponds with the third position of an account number for revenue/expenditure accounts.

Run Statements
The run statement member name is C-U-GL-COA-MASTER-RUN.

000010 OPTION LIBRARY(GLPUBLIC)
000100 RUN C-U-GL-COA-MASTER ;
000110 INTO LIBRARY XXXXXXXX

Type over displayed values with your agencys values.