Each subsidiary ledger account has an attribute called its map code which indicates the general ledger account that is updated when financial activity is recorded in the subsidiary ledger account. A map code of 23456 indicates that general ledger account 0–23456 will be updated.
When revenue or expenditure transactions are recorded in the subsidiary ledger accounts, FAS summarizes this activity and automatically updates accounts in the general ledger.
For example, $12,000 might be spent in the Botany Department account 4–43251 for staff salaries, office supplies, phone, and travel. The individual transactions would appear in the Ledger 4 account, and the total spending of $12,000 would be reported in the general ledger account. Specifically, account control 1100 would be reduced by $12,000, the fund balance account control 3160 would be reduced by $12,000, and the expenditure summary account control 9540 would be increased by $12,000.
Alternately, revenue of $4,000 might be credited to a Ledger 2 account for an academic conference. In this case, account control 1100 in the associated general ledger account would be increased by $4,000, and the fund balance control of 3140 and the revenue summary control of 9320 would be increased by $4,000.
This updating allows the University to maintain individual transactions in the subsidiary ledgers while carrying summarized financial data by fund group in the general ledger.
An attribute of each account called the map code tells FAS which general ledger account to update when activity occurs in the subsidiary ledger account. The map code can link one subsidiary ledger account to one general ledger account, or it can link many subsidiary accounts to one general ledger account. An example of a one-to-one relationship is a single grant or contract. Examples of a many-to-one relationship are mapping all the Ledger 4 accounts for a division to one general ledger account, or mapping several associate grant accounts in Ledger 5 to the grant’s general ledger account. Map codes are assigned by the Comptroller’s Office and appear on the AM090 report.
Because the map code is the link between activity in the subsidiary ledgers and the data in the general ledger, a number of edits are built into FAS concerning map codes.
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