Texas Tech University Health Sciences Center Finance and Administration Banner Basics & Data Entry General Ledger Entries 2 Chart of Accounts The Chart of Accounts is the hierarchical numbering system used by Banner to capture financial transactions and facilitate retrieval of information and financial reporting. TTUHSC 9s Chart of Accounts code is defined as cH d for HSC. The Banner Financial system is shared with TTU and TTUS, their Chart of Accounts codes are cT d and cS d respectively.
The Chart of Accounts (COA) is composed of six elements: Fund, Organization, Account, Program, Activity and Location (FOAPAL). The FOAPAL elements represent information that is similar to TechFIM account numbers, Balance Sheet Accounts, Object / Sub-object Codes and Revenue Source / Sub-revenue Source Codes. The COA allows organization of financial information in a manner that enables us to isolate relevant data and roll up to generate reports for end users and administrative needs.
It also creates flexibility and captures details in defining transactions. The Chart Elements vary in levels of hierarchy: " C = Chart Code (1 character) " F = Fund Code ( 6 characters 3 5 levels) " O = Organization Code (6 characters 3 8 levels) " A = ... more. less.
Account Code (6 characters 3 4 levels) " P = Program Code (6 characters 3 2 levels) " A = Activity Code (6 characters 3 0 levels)Optional) " L = Location Code (6 characters 3 5 levels) (Optional) Fund Code is a self-balancing set of accounts that shows ownership of cash or fund balance. (Similar to TFIM FUND) It tells us who owns the funds or assets and liabilities and defines the: " Fund Class (E &G, Designated, Heaf, MPIP, AHIP, Scholarships, Auxiliary, etc) " Division (F & A, SOM, SON, SOAH, SOP, etc) " Campus (Lubbock, Amarillo, El Paso, Odessa, etc) " Department (Business Affairs, Classroom Support, Pediatrics, Urology, etc) " Sub-Department (Acct.<br><br> Services, MPIP Business Office, Patient Services, Rural Health, etc) Organization Code is the budgetary or departmental unit. (Similar to TFIM and HRIS department code) It tells us who earns or spends the funds and defines the: " Institution (Health Sciences Center, TTU, TTUS) " Division (F & A, SOM, SON, SOAH, SOP, etc.) " Campus (Lubbock, Amarillo, El Paso, Odessa, etc) " Subdivision (Lubbock SON, El Paso SOM, Amarillo SOP, etc.) " Department (MPIP Clinics, Business Affairs, Student Services, etc.) " Sub-Department (Family Medicine Clinic, Acct. Services, SON Admin.<br><br> Support, ect) " Cost Accounting Unit or Sub-Department 2 Account Code is similar to TFIM Revenue / Sub-revenue, Object and Sub-Object or Balance Sheet account. It tells us what the funds were spent for or what kind of revenue was earned and defines: 3 " Sub Categories of Expense or Revenue (Tuition & Fees, Salaries, Travel, M & O, etc) " Revenue, Object code (Tuition, In-state Travel, Supplies, etc.) " Sub Totals (State Comp Object) (Institutional Tuition, Instate Public Transportation, etc) " Sub Revenue Source, Sub Object Code or Balance Sheet Program Code is the function classification of revenues and expenditures. It defines: " NACUBO function o Instruction, Research, Institutional Support, Public Service, etc.<br><br> Activity Code is an optional nonhierarchical element that is used for tracking of special events or departmental functions. Location code is an optional code that identifies physical locations. It is only necessary in the Fixed Asset Module.<br><br> TechFIM to Banner Comparison FUND / ORGN TechFIM XXXX XX XXXX Fund Area Orgn Banner XXXXXX XXXXXX Fund Orgn ACCOUNT TechFIM XX XXXX XX XXXX Object Sub Revenue Sub Code Object Source Revenue Banner XXXXXX Account 4 Banner Naming Conventions Position 1 Identifies the System owning the Form, Reports or Table A Alumni/Development O Customer Contact W Reserved for Client B Property Tax P HR/Payroll/Personnel Y applications that C Courts Q Electronic Work Queue Z co-exist with Banner7 D Cash Drawer R Financial Aid F Finance S Student G General T Accounts Receivable I Information Access U Utilities K Work Management V Voice Response L Occupational tax/license X Records Indexing N Position Control Position 2 Identifies the Module owning the Form, Report, Job, or Table General (G) Student (S) Finance (F) E Event Management A Admissions A Accounts Payable J Job Submissions C Catalog B Budget Development L Letter Generation E Support Services C Cost Accounting O Overall F Registration/Fee Assmt E Electronic Data Interchange P Purge G General Student F Fixed Assets S Security H Grades/Acad History G General Ledger T Validation Form/Table I Faculty Load I Investment Management U Utility K Reserved for SCT Int. O Operations X Cross Product L Location Management P Purchasing/Procurement Accounts Receivable (T) M CAPP R Research Accounting F Finance Accounts Rec O Overall S Stores Inventory G General Accounts Rec P Person T Validation Form/Table O Overall R Recruiting U Utility S Student Accounts Rec S Scheduling X Archive/Purge T Validation Form/Table T Validation Table/Form U Utility U Utility Financial Aid (R) HR/Payroll/Personnel (P) Information Access (I) Position Control (N) B Budgeting A Application S Student C Record Creation B Budget R Financial Aid E Electronic Data Exchange C COBRA F Funds Management D Benefit/Deductions H History & Transcripts E Employee J Student Employment H Time Reporting/History L Logging O Overall N Need Analysis P General Person O Common Functions R Electronic Approvals P Packaging & Disbursements S Security R Requirements Tracking T Validation Table/Form All Products S Student Sys Shared Data U Utility W Reserved for Client T Validation Form/Table T Tax Administration Y applications that U Utility Z co-exist with Banner7 5 Position 3 Identifies the Type of Form, Report, Job, or Table General (G) Student (S) Finance (F) A Application Form A Application Form A Application Form B Base Table B Base Table B Base Table I Inquiry Form I Inquiry Form I Inquiry Form O Online COBOL Process P Process M Maintenance Form Q Query Form Q Query Form Q Query Form R Rule Table R Rule Table R Rule Table Repeating Table Repeating Table Repeating Table Reports/Process Reports/Process Reports/Process V Validation Form/Table View V Validation Form/Table View V Validation Form/Table View T General Maintenance Financial Aid (R) HR/Payroll/Personnel (P) Accounts Receivable (T) Position Control (N) A Application Form A Application Form A Application Form B Base Table B Base Table I Inquiry Form I Inquiry Form I Inquiry Form P Process P Process/Report P Process Q Query Form R Rule Table R Rule Table R Report Repeating Table Repeating Table V Validation Form/Table View Reports/Process Reports/Process T Temporary Table Information Access (I) V Validation Form/Table R Report Positions 4, 5, 6, 7 Identify a unique, four-character name for the Form, Report, Process, or Table SPAIDEN PPAIDEN FAABATC S Student P HR/Payroll/Personnel F Finance P Person P Person A Accounts Payable A Application A Application A Application IDEN General Person Identification REGS Student Course Registration BATC Check Processing SAAADMS PPAGENL FGAENCB S Student P Hr/Payroll/Personnel F Finance A Admissions P Person G General Ledger A Application A Application A Application ADMS Admissions Application GENL General Information ENCB General Encumbrance Processing SCADETL POIIDEN TSA2AME S Student P HR/Payroll/Personnel T Accounts Receivable C Catalog O Overall S Student Accounts Receivable A Application I Inqury Form A Application DETL Course Detail Information IDEN Employee Search 2AME Adj Tuition Credit Manual Entry Position 1: Identifies the System which owns the Form, Report, or Table Position 2: Identifies the Application Module which owns the Form, Report, or Table Position 3: Identifies the Type of Form, Report, or Table Position 4-7: A Short Description of what the Form, Report, or Table is 6 Banner General Accounting Transaction Processing and Querying The purpose of the general accounting transaction processing is to provide you with the ability to input the necessary transactions according to the user 9s needs within the financial environment. These transactions do not include those related to purchase requisitions, purchase orders, invoices or check processing.<br><br> The general accounting transactions are as follows: " Journal Voucher o Journal Voucher Entry Form ( FGAJVCD ). Used to enter journal voucher transactions. o Journal Voucher Quick Form ( FGAJVCQ) .<br><br> Used to enter journal voucher transactions. o Journal Voucher Mass Entry Form ( FGAJVCM ). Used to enter journal voucher transactions.<br><br> " Automatic Journal Voucher o Automatic Journal Voucher Form ( FGAAUTO ). Create recurring journal voucher transactions. " Encumbrance o Encumbrance/Reservation Maintenance Form ( FGAENCB ).<br><br> Used to establish non-purchase order fund reserve, that is, to encumber or reserve funds for future commitments. The Journal Voucher entry forms are used to enter various transactions such as cash receipts, budget entries, accruals or correcting / adjusting entries. The rule codes used on these forms specify the transaction type and the proper accounting activity associated with the entry.<br><br> The Rule Codes used on the Journal Voucher entry forms are: " HSC Intra-fund Transfer (Transfer within same fund, does not require a Bank Code) o H05, H15, H25, H35, H45, H55, H65, H75, H85, H95 " HSC Inter-fund Transfer (Transfer between funds, does require a Bank Code, must be same bank code) o H06, H16, H26, H36, H46, H56, H66, H76, H86, H96 " HSC Inter-fund Transfer (Transfer between funds, does require a Bank Code, but can be different) o H01, H11, H21, H31, H41, H51, H61, H71, H81, H91 " HCR 3 HSC Cash Receipts (Record Deposits, requires a Bank Code) " HB1 3 HSC Original (Permanent)Budget " HB2 3 HSC Budget Adjustment " HB3 3 HSC Temporary Adopted Budget " HB4 3 HSC Temporary Budget Adjustments " HB5 3 HSC Permanent Budget Adjustments 3 Self Balancing " HB6 3 HSC Temporary Budget Adjustments 3 Self Balancing Other Document Type Rule codes are: " DNNI or DNEI 3 Check (Actual Payment) " CNNI , CNNC or CNEI 3 Check cancellation " INNI or INEI 3 Invoice (Payment Authorization) (Payable Data Entry) " INEC 3 Credit Memo (Payable Credit against and Invoice) " PLOD 3 Encumbrance Release (Purchasing/Payable Data Entry) " PLOQ 3 Encumbrance (Purchasing Data Entry)(Releases Reservation) " PORD 3 Purchase Order (Purchasing Data Entry 3 Encumbrance) " REQP 3 Reservation (Purchasing Data Entry) (For more Banner Rule Codes / Transaction Types see the Banner Rule Codes document under Training Documents in the HSC ConnecTECH web page on the Finance and Administration web site http://www.fiscal.ttuhsc.edu/ ) Journal Voucher transactions can affect three ledgers: " Encumbrance Ledger o Encumbering transactions o Encumbrance release transaction " Operating Ledger o Expenditure transactions o Revenue transaction " General Ledger o Balance Sheet transactions Access Banner from the Banner Links page at: http://webapps.tosm.ttu.edu/connectech/fihr/HomePage.aspx . Enter your eRaider Username and Password 7 Select Banner 7.3 on the left side of the screen. Select the cUdev 10g Database (UDEV) d.<br><br> (You can also access Banner Finance from http://webraider.ttuhsc.edu , click on the HSC Employee tab. Under the Banner Development Channel, click on the UDEV link under cInternet Native Banner (INB).) 8 Enter your Banner Username and Password and click on cConnect d. You should have received an email that assigned your Banner Username and Password.<br><br> Your Banner Username / ID will look something like a license plate number. If you forget your password go to: https://webapps.tosm.ttu.edu/team/BannerID.aspx and enter your eRaider ID and password, click on the Reset Password link on the top left of the screen and reset your Banner password. You can also look up your Banner Username / ID on this site.<br><br> Go to the Journal Voucher Entry Form FGAJVCD. Enter NEXT in the Document Number field, this will allow Banner to assign the next available document number for the type of document that you are entering. Banner refers to this numbering system as a cOne Up d number.<br><br> Banner will automatically assign a Submission Number . When we go live we will assign document numbers that will help us identify different types of documents. 9 Perform a Next Block .<br><br> Verify the date in the Transaction Date field. The transaction date will default to the system date, but it may be overridden. This is the date when the transaction will post to the ledgers and must be in an open fiscal period.<br><br> Fiscal periods in Banner are based on a calendar month. If the date you are entering a transaction is past the calendar month in which you wish the transaction to post to and the month is not closed, you can predate your transaction in that month. 10 Next Block Tab to the Document Total field and enter the total.<br><br> This total represents the sum of the absolute values of the accounting sequences. If you want to redistribute the dollar amounts on a percentage basis click the Redistribute checkbox and enter the Distribution Tota l. This is used in redistributing detail totals by percentages.<br><br> If left blank, Banner applies the distribution percentages to the Document Total. The NSF Checking will be checked when turned on. Banner controls the check box and when the NSF checking is set at Warning, the transaction can be overridden.<br><br> If set at Error, the transaction can not be resolved until the Budget issues are resolved. If you wish to enter Document Text for this transaction, select Document Text (FOATEXT) from the Options Menu, enter the text and then save. If a Y is in the Document Text field, then text has been entered.<br><br> Document text can be added for additional information about the transaction. Assign the line numbers in increments of 10 so that you can go back and insert text lines if necessary. FOATEXT is a good way to pass information to the person who will approve your documents.<br><br> It can also contain important information for audit purposes. After you enter text for your document, save your text by clicking on the Save icon on the left side of the Icon bar. 11 Exit the Document Text form by clicking on the black X on the Icon bar.<br><br> Perform a Next Block . Banner updates the status of the document after you commit each transaction record in the Document Status field. If the Defer Edit checkbox in the Journal Voucher Document Header area is checked, this field remains blank.<br><br> 12 Save y our text Exit the form Tab through the Sequence Number field. Banner will automatically assign the next number. If the Sequence filed contains a sequence number, you can access the Journal Voucher Summary Query (FGIJSUM) through the Options Menu.<br><br> There is a sequence number for each line of accounting information. Enter a Journal Type (Rule Code) for this accounting entry in the Journal Type field. See page six of this document for the Journal Types that can be entered on this form.<br><br> For this exercise, enter an Intra-Fund Rule code in the Journal Type field. The Journal Type (Rule Code) will determine the fields in which you enter data. A cash transaction will require a Bank Code to be entered: a budget entry requires a Budget Period .<br><br> When you respond to the required fields, save your data. Unless the Defer Edit indicator is checked, the system will perform the editing and the available balance processing. Enter a valid COA in the COA field, a valid data enterable Fund Code in the FUND field, a valid data enterable Orgn in the ORGN field, a valid data enterable Account Code in the ACCT field and a valid Program Code in the PROG field.<br><br> (Index, Activity and Location are all optional). If you want to split the accounting distribution by a percent, enter that percent in the Percent field. This is optional and will default a dollar amount.<br><br> Enter the dollar amount of the accounting distribution to be charged in the Amount field. 13 Enter a value in the Debit / Credit field. The valid values are determined by the Rule Code and may be +, -, D or C.<br><br> (The HCR and HB 9s use + / - and the H 9s use D / C). Click the NSF Override check box to override the Budget Checking processing and enter a valid Bank Code in the Bank Code field. (You must have NSF override authority to override a budget insufficiency.<br><br> Usually this authority is given to those in a supervisory role.) Perform a Next Record function. Tab through the Sequence field. (Notice that the Sequence is now c2 d) and enter the same Inter-fund rule code in the Journal Type field as you did in the first sequence.<br><br> Enter the same COA in the COA field as in the previous record, the same Fund in the Fund field as in the previous record, a valid data enterable Orgn , Acct and Prog in their respective fields. Then enter the dollar amount and a debit or credit (The opposite sign of what you entered in the previous record). Click in the NSF Override field.<br><br> Enter a description and valid bank code. 14 Next Record Perform a Next Block function. If your document posted correctly, you will have a message at the bottom left of screen that says cDocument J&&&& completed and forwarded to the posting process d.<br><br> Any error messages or clues about what needs to be done before progressing in the data entry process will be displayed in this area. 15 Write down your document number so that we can reference it later. Close out the FGAJVCD form.<br><br> As soon as you complete a document in the FGAJVCD form you should look at your document to make sure the accounting entries are correct. To look at the accounting entries for your document go to the Journal Entry query form FGIJSUM. The posting process runs every 90 seconds, so you may not be able to see your document here.<br><br> If you are not sure of something and want to wait and verify before processing the transaction, click the In Process icon instead of the Complete icon. You can come back into the FGAJVCD form later and cComplete d the transaction. 16 Verify that your document p rocessed Enter your document number in the Document field then tab twice.<br><br> You will see the Transaction Date ; Document Total and document details populate the form. This form gives you the opportunity to preview the document before posting is run. If everything looks okay, the document should post to the ledgers when posting runs.<br><br> The posting process ( FGRACTG ) runs automatically every 90 seconds. Perform a Next Block. 17 Go to the Document Query Form FGIDOCR .<br><br> 18 Enter your document number in the Document field and tab once. The document type field will populate. Perform a Next Block.<br><br> The detail information shown is the two accounting lines you entered the FGAJVCD form. 19 From the Options menu on the menu bar, select c Access Document Postings d. ( FGQDOCP ) This form shows you all accounting lines in a document, even those cbehind the scenes d accounting lines for the one line you had highlighted on the previous form.<br><br> Exit the form by clicking on the black X in the Icon bar. 20 Access the FGAJVCD form to enter a CR document. Enter NEXT in the Document Number field, this will allow Banner to assign the next available document number for the type of document that you are entering.<br><br> Perform a Next Block . Verify the date in the Transaction Date field. The transaction date will default to the system date, but it may be overridden.<br><br> This is the date when the transaction will post to the ledgers and must be in an open fiscal period. Fiscal periods in Banner are based on a calendar month. If the date you are entering a transaction is past the calendar month in which you wish the transaction to post to and the month is not closed, you can predate your transaction in that month.<br><br> Tab to the Document Total field and enter the total. This total represents the sum of the absolute values of the accounting sequences. The NSF Checking will be checked when turned on.<br><br> Banner controls the check box and when the NSF checking is set at Warning, the transaction can be overridden. If set at Error, the transaction cannot be resolved until the Budget issues are resolved. If you wish to enter Document Text for this transaction, select Document Text (FOATEXT) from the Options Menu, enter the text and then save.<br><br> 21 Use the black X on the toolbar to exit the FOATEXT form and return to the FGAJVCD form. Perform a Next Block . Tab through the Sequence Number field.<br><br> Banner will automatically assign the next number. There is a sequence number for each line of accounting information. 22 Enter a Cash Receipt Journal Type (Rule Code) for this accounting entry in the Journal Type field.<br><br> See page six of this document for the Journal Types that can be entered on this form. 23 The Journal Type (Rule Code) will determine the fields in which you enter data. A cash transaction will require a Bank Code to be entered: a budget entry requires a Budget Period .<br><br> When you respond to the required fields, save your data. Unless the Defer Edit indicator is checked, the system will perform the editing and the available balance processing. Enter a valid COA in the COA field, a valid data enterable Fund Code in the FUND field, a valid data enterable Orgn in the ORGN field, a valid data enterable Account Code in the ACCT field and a valid Program Code in the PROG field.<br><br> (Index, Activity and Location are all optional). Enter the dollar amount of the accounting distribution to be charged in the Amount field. Enter a value in the Debit / Credit field.<br><br> The valid values are determined by the Rule Code and may be +, -, D or C. Cash Receipt entries require a +/-. Click the NSF Override check box to override the Budget Checking processing and enter a valid Bank Code in the Bank Code field.<br><br> (You must have NSF override authority to override a budget insufficiency. Usually this authority is given to those in a supervisory role.) Enter the correct Bank Code for the cash deposit (or withdrawal) in the Bank Code field. The bank code is currently defaulted from the fund; however, it can be overridden.<br><br> The bank code entered on a cash receipt must correspond to the physical bank account that the cash was actually deposited. The deposit field is used in the reconciliation process. For any transaction hitting the General Fund or the MPIP Cash Fund, this field is required.<br><br> For cash and checks, this number will be the pre-printed deposit slip number. For all other transactions (credit cards, wires, adjustments etc), the number will be derived from the bank activity report. This number will need to be located prior to enter the CR.<br><br> The cash receipts Journal Types (rule codes) do not require two lines because the behind-the- scenes postings will balance the fund. However, if you need additional records, select the Next Record from the toolbar. You will receive an additional blank record.<br><br> When you have completed the data entry, perform a Next Block to Complete the document or place it In Process . If you place the document In Process , it will stay in the suspense file until you go back into it and mark it as complete. Once completed, you will see a message that Document XXXXXXXX completed and forwarded to the approval process in the lower left-hand corner of the screen.<br><br> You will want to make note of the document code for future reference. As soon as you complete a document in the FGAJVCD form you should look at your document to make sure the accounting entries are correct. Refer to page 16 and query your document and its postings to verify that it is correct.<br><br> General Accounting and Budget Query Forms The purpose of General Accounting and Budget query forms is to query transactions in Banner. You can use budget inquiry, transaction inquiry, encumbrance inquiry or document inquiry forms. Budget Inquiry Forms " Budget Availability Status Form ( FGIBAVL ) 24 o Current information on adjusted budget 25 o Year-To-Date Activity o Budget Reservations o Available Balance by Index Fund Organization Account Program o Chart, FY and FOAP are required o FOAP values must be data enterable o Displays Unapproved and Unposted transactions " Organizational Budget Status Form ( FGIBDST ) o Adjusted Budget o Year-to-Date Activity o Budget Commitments o Available Balance by Index Fund Organization Account Program Activity Location o Chart and FY are required o Any FOAPAL selection must be data enterable o Displays Approved and Posted Transactions " Organizational Budget Summary From ( FGIBSUM ) o Query Organizational account status at an account type summary level o Displays Adjusted Budget Year-to-Date Activity Budget Reservations Available Balance o Chart and FY are required o Fund and Organization must be date enterable o Displays only Approved and Posted Transactions " Executive Summary From ( FGIBDSR ) o Query for highest level of the account structure hierarchy o Displays Adjusted Budget Year-to-Date Activity Budget Commitments Available Balance by " Index " Fund 26 " Organization " Account " Program " Activity " Location o Chart and FY are required o FOAPAL selections can be either data or non-date enterable o Displays only Approved and Posted Transactions General Ledger Inquiry Forms " General Ledger Trail Balance Form ( FGITBAL ) o Query the General Ledger account balances by Fund Account Type Account Code o Chart, FY and Fund are required o Funds must be data enterable o Account Code must be data enterable " Trail Balance Summary Form ( FGITBSR ) o Query the General Ledger account balances by Fund Account Type Account Code o Enables viewing of values at higher levels within the Fund hierarchy o Chart, FY and Fund are required o Fund can be either data or non-data enterable Transactions Inquiry Forms " Operating Accounts Transaction Detail Form ( FGITRND ) o Query detailed transaction activity by operating ledger account combinations " General Ledger Transaction Detail Transaction Form ( FGIGLAC ) o Query detailed transaction activity for selected general ledger account combinations o Chart, FY and Fund are required o Fund must be data enterable o Account must be data enterable " Journal Voucher Summary Form ( FGIJSUM ) o Query journal vouchers that have not been posted " List of Suspended Journal Vouchers Form ( FGIJVCD ) o Query for list of all incomplete journal vouchers " List of Automatic Journal Vouchers Form ( FGIAUTO ) o Query for list of existing recurring journal vouchers 27 Encumbrance Inquiry Forms " Detail Encumbrance Activity Form ( FGIENCD ) o Query the detail transaction activity for an encumbrance " Organizational Encumbrance List Form ( FGIOENC ) o Query on all open encumbrances by organization by Index Fund Organization o Can access from FGIBDST " Encumbrance List Form ( FGIENCB ) o Query on all encumbrances listing by Encumbrance type Description Current Balance Statush Document Inquiry Forms " Document Retrieval Inquiry From ( FGIDOCR ) o Query any posted journal voucher Entered transactions System generated transactions " Document History Inquiry Form ( FOIDOCH ) o Query other financial documents and any associated documents Document Type and Document Code are required o Can access other Document Type query forms Exit Banner by clicking on the red X in the top right corner of the Banner Screen.<br><br> You will also have to exit out of the Oracle Application Server. If you have additional questions, please contact Laree Bomar at firstname.lastname@example.org or Denise Sober at email@example.com . <br><br>