Accounts are identified by the following coding procedure.

                     Department		Fund
    Digits	       xxxxx		xxxx
	                12345                1234		

    A. The department is a five digit number set up consistent with the 
       organizational  structure of the University.  (ex. 62050)

    B. The first digit in the Fund is alpha and classified according to 
       fund group.
       The fund groups are:

         F - Current Restricted Federal Funds
         G - Current Restricted State Funds
         H - Current Restricted Local Funds
         J – Current Restricted Commercial Funds
         K – Current Restricted Philanthropic Funds 
         L - Current Restricted Other Funds

    C. The second digit of the Fund identifies the purpose.

         A – I       Research
         J, K        Training
         Q           Equipment
         L,M,N       Other Sponsored Programs
         P,R,T,U     Graduate Assistantships

    D. The third and fourth digits of the Fund section are chronological 
       listings within departments.