Account Structure

Dalhousie University has only one (1) chart of account. Under this chart contains various levels of organizations with this hierarchy.

Organization Hierarchy: The organization hierarchy identifies the individual organization units by faculty and department. This hierarchy is not a pyramid structure, but a broader base with the Senior Administrators at the highest level. The levels and their definition are:

• Senior Administration (Level 1): Often referred to as a Faculty, it is the highest responsible level in the organization hierarchy, normally appointed on the authorization of the Board of Governors and includes the President, Vice-Presidents, and their Directors, and Deans. All departments, activities and resources fall under the responsibility of a Senior Administrator.  Example: Sxxxx
• Responsible Unit (Level 2): This second hierarchy level consists of departments, allocated a distinct and separate operating mandate. The units within this level are established based on criteria to facilitate senior administration and academic programs.  Example:  Dxxxxx 
  
• Organization (Level 3): This level consists of all fiscal units to which financial transactions are maintained; as well as other units required for space management purposes.  Example:  1xxxx
  

Each Organization is associated to a fund type.  The various fund types are:

In addition to the organization, an account (also known as revenue/expense code - 4 digit) is also required with a postable organization code (5 digit). Please review the "Chart of Accounts For Use with Banner Revenue & Expenditures" document for revenue and expense accounts that can be used.