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Office of Business and Finance

Banner Chart of Accounts

Banner Codes

The links below are to the hierarchical files for the Banner fund codes, account codes, and program codes.  Please keep in mind that all institutions must use the codes and descriptions provided. When a range of codes is provided, institutions may use the codes within the specified range to individualize the chart of accounts for institutional needs. 

Fund, account, and programs codes cannot be added outside of the codes and ranges provided.  The only exception is Level 4 account codes and Level 5 fund codes.  In most funds and account groups, these final levels were left blank for institutional use.  However, if a range of codes has been defined for Level 4 account codes or Level 5 fund codes, all institutions must only use the codes within the specified ranges. 

The fund code ranges that are set aside for the ETSU College of Medicine, ETSU Family Practice Center, and ETSU College of Pharmacy cannot be used by any other institution for any other purpose. 

The ranges of codes titled “Reserved for Future Use” cannot be used unless approved by the Finance Committee and BASC for the entire system.

The Fixed Asset Class Codes must be adopted by all institutions.  The remaining fixed asset codes (asset condition, asset acquisition, asset title to, and asset disposal method) are recommendations that you may either adopt or replace with codes developed for your campus.  The ERP Finance Committee did not mandate adoption of these remaining codes since these fields may be used for other purposes.

Banner Fixed Assets Tables