General Ledger Accounts

University funds used to cover employees' expenses are deposited into general ledger accounts. Employees need to know the number for the general ledger account(s) they fall under in order to complete many Financial Services forms and to make purchases at the university bookstore. Employees may also need to know their account number in order to make inquiries about balances and budgets.

Faculty and staff are able to view the accounts over which they have signing authority through My UNB e-Services. If you do not know which account to charge a purchase to, please ask your unit or department head or contact Debbie Tyler.

Employees filling out expense claim forms may also need to refer to our list of object codes that are used to identify types of expenses.

Chart of Accounts

The following is an explanation of the different components of an account number: 

# - ###### - ##### - ## - ##
Location - Unit - Object - Fund - Function

Location - identifies the campus (Fredericton or Saint John).

Unit - the first three characters identify the department. All six characters identify the unit. (Units are cost centers within a department).       

Departments

Objects with benefit rates - identifies a type of asset, liability, revenue, expense or fund balance.

Internal Object Code Listing - contact Jill Gallagher for access.

Funds - identifies the primary funding source of the unit (e.g. operating budget, NSERC grant).

Functions - coding of revenue and expense to meet internal and external reporting requirements.

Opening New Accounts

To establish a new General Ledger Account, employees must complete a Request to Open or Amend a University General Ledger Account form. This form must then be signed and submitted along with supporting documentation to Jill Gallagher, Account Administrator, Financial Accounting and Reporting.  Once submitted, this form is usually processed within two to three business days. 

No new accounts will be established without sufficient documentation provided with the request form.  This includes:

  1. Full details of the purpose of the account.  Please provide all external or internal documentation as applicable.
         A.   INTERNAL: e.g. minutes from internal committee's decisions, letters, memos or copies of emails.
         B.   EXTERNAL: e.g. approval letter from granting agency/sponsor.
  2. Detailed budget for current year & overview of budget for subsequent years of a multi-year grant/project.
  3. Copies of any and all approval letters for certifications required for the project (e.g. ethics, animal care protocols, biohazards).

Request forms will be returned to the originator if appropriate mandatory documentation is not provided.