The Banner account number structure has six parts. Four of the six parts are mandatory. We use one additional code for required financial reporting to track location – Elsah, St. Louis, and Business Office.
 

One doesn’t need to enter every part of the account number since, for some parts, the appropriate number will appear automatically (default).  At most, ten characters will need to be entered.

The structure is called FOAPAL – Fund, Organization, Account, Program, Activity, and Location.   

Fund: This is a six-character code that identifies a self-balancing set of accounts and identifies ownership (such as the Operating Fund or a particular restricted endowment spending fund).   

Organization: This is a six-character code that identifies a unit of budgetary responsibility and/or departments within an institution (such as the President’s Office). 

Account: This is a four digit code that identifies objects, such as the general ledger accounts (income, expenditures, and transfers).

Program: This is a four digit code that identifies a function and enables the institution to establish a method of classifying transactions across organizations and accounts (such as instruction or student services). This will default. 

Activity: This is a two digit code that is used exclusively by Accounting at this time.

Location: This is a one digit code that identifies a physical location: Elsah (1), St. Louis (2), and Business Office (3). This will default. 

An individual will only need to know the Fund (for Capital, Designated or Restricted funds) or Organization and the Account code to generate a complete journal entry.   

If one enters an Organization number, the Fund, Program, and Location will default.  If one enters a Fund, the Organization, Program, and Location will default.  In both instances, you will also need to enter the Account number.