The code consists of four characters: the first identifies what sort of account the transactions should be attributed to and the next three refine this more precisely.
First letter |
Grouping |
Meaning |
---|---|---|
A to D E and F |
Expenditure |
Salaries and wages Non-pay costs including depreciation (FB**) |
H (and J) K L N |
Income |
HEFCE (and NCTL) grants Fee income Other operating income Investment income |
P R S T U |
Assets |
Tangible fixed assets Investment property Investments and bank accounts Stock Debtors |
V W |
Liabilities |
Creditors Deferred capital grants |
X XH |
Funds |
Fund balances brought forward at the beginning of the year Gains or losses from investment revaluation |
The codes most commonly used in departmental transaction processing are those beginning E (for non-pay expenditure) and L (for operating income). Within both the E and the L codes the second character indicates more clearly the particular type of expenditure or income, as set out below.
Eg If you were ordering some box files you would select Transaction code ESBC
E: Expenditure on consumables
S: Stationery and office supplies
BC: Box files
It is important to use appropriate Transaction codes for all transactions to enable accurate statutory and management reporting.
Firstletter |
First two letters |
|
---|---|---|
E |
EA EB EC ED EE EF EH EJ EK EL EM EP EQ ER ES ET EU EV EW EX EZ |
Audio Visual and multimedia Library and publications Catering supplies and services Medical, surgical and nursing supplies and services Agricultural, fisheries, forestry, horticultural supplies & services Furniture, furnishings & textiles Cleaning materials & equipment, janitorial supplies Utilities Computing supplies Laboratory & animal house supplies and services Workshop & maintenance supplies (Lab & Estates) Printing Telecommunications & postage Professional & bought-in services Stationery & office supplies Travel & transport (including vehicle hire & subsistence) Safety & security Vehicles (purchase, lease, contract hire) Estates & buildings (but not utilities – see EJ) Miscellaneous/unclassified Transfer of expenditure |
L |
LA LB LC LD LE LF LG LH LJ LK LL LM LN LP LQ LR LX |
Other services rendered Catering Health & Hospital authorities Released from deferred capital grants (central use only) Transfer from Cambridge Assessment (central use only) Donations University companies Various miscellaneous Room Hire Other services rendered as miscellaneous Discount taken Property income Press & publications income Pensions income Grant income Computer related sales Transfer of income |