FAS Gargoyle
FAS User's Manual
Table of Contents



A ledger is a collection of similar accounts such as federal grants and contracts, restricted endowment income, current unrestricted funds, etc. 

FAS uses a general ledger and nine subsidiary ledgers to track the finances of the institution. 

The ledgers and their numbers are: 

0  General ledger 

1  Unrestricted revenue 

2  Auxiliaries, recharge operations, designated funds, educational activity funds and general funds 

3  Sales and service with the University of Chicago Hospitals 

4  Current unrestricted appropriations 

5  Federal grants and contracts 

6  Nonfederal grants and contracts and gifts 

7  Restricted endowment income 

8  Plant fund accounts 

9  Agency accounts and miscellaneous 

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