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Summary of Account Structure

BROWN UNIVERSITY

FINANCIAL RECORDS SYSTEM
CHART OF ACCOUNTS SUMMARY

Unrestricted
  
General Ledger Sub-Ledger Type of Activity
0-1xxxx 1-xxxxx Unrestricted Income
  2-xxxxx Budget Appropriations
  3-xxxxx Auxillary Enterprises
     
 
Restricted
  
General Ledger Sub-Ledger Type of Activity
0-5xxxx / 0-6xxxx 4-6xxxx Endowment Yield
0-2xxxx 5-2xxxx Grants & Contracts
0-3xxxx 6-3xxxx Gifts & Bequests
0-7xxxx 7-7xxxx Plant Funds
0-8xxxx 8-8xxxx Separate Entities
0-9xxxx 9-9xxxx Agency Funds