The account number in FAS is a ten-digit number with the following format:
Taken together, the first six digits are the account
; the last four digits are added to identify a subunit of the account.
In the general ledger, the last four digits are called account controls;
in the subsidiary ledgers, the last four digits are subaccounts. The full
ten-digit coding is needed to process any transaction. For example, an
account in the Botany department might be 4–43250. The number 4–43250–1000
would be used to pay faculty salaries from the account, while 4–43250–5500
would be used for office supplies.
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