What does the first two digits of the account number represent?
Excerpt From: UC ACCOUNTING MANUAL ACCOUNTING CODES: GENERAL LEDGER A-115-2 Page 17 Account Numbers Function Expenditures accounts for Current Funds Group 40XXXX, 61 Instruction (see note below) 42 Teaching Hospitals 43, 60 Academic Support (see note below) 44-59 Research 62 Public Service 64 Maintenance and Operation of Physical Plant 66, 72 Institutional Support 68 Student Services 76 Auxiliary Enterprises 77-79 Student Financial Aid 80-89 Nonreportable expenditures and budgetary balances Expenditures accounts for Plant Funds Group 90XXXX a. Plant Construction Accounts (The second digit of the plant construction account is the campus location number; the last four digits identify the project by type–see Accounting Manual chapter P-415-8.) 999990 b. Plant Construction in Progress Account (This account is used for fiscal closing as an offset to all other plant construction accounts.
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