Accounting Codes

The chart of accounts structure in Banner is composed of six elements: Fund, Organization, Account, Program, Activity, and Location (FOAPAL).


The Index Code is a six (6) digit code that automatically translates or converts your finance information into the full Fund, Organization and Program components of the “FOAPAL”. This allows the user to only need to remember and use one element of the FOAPAL in order to transact. Each department has a set of index codes they are responsible for. 


An account code (or account number) is a six-digit number used when entering a transaction into Banner. On the operating ledger, the account code indicates the type of revenue, expenditure, or transfer that is being recorded.

Expense Account Codes


The activity code is optional and is used primarily for specialized reporting. This is not an assigned code and can be used for whatever purpose each department chooses depending on their own needs. Each department keeps track of the use of activity codes.


The location code is optional and is used to identify physical locations of fixed assets. This is primarily used for Plant Fund activity.

Location Codes