General Accounting

Chart of Accounts

Each financial transaction at Harvard is identified by a 33-digit account string.  That string is broken down into 7 segments including the following information:

  • TUB identifies to which Harvard Unit a financial transaction belongs.  SEAS’ Harvard Numerical Identity is TUB 325
  • ORG identifies a group within SEAS.  It’s a 5 digit value that usually stands for a cost center.
  • OBJECT CODE identifies the nature of the transaction.  Some examples of object codes are: 6640 is for Office supplies, 6600 is for Lab supplies, and  6770 is for Rental /lease of equipment. 

Download the Most Frequently Used Object Codes (PDF) to see more examples.

  • FUND identifies the source of the money.  Types of funds you will be dealing with are School/Core = 000001, Grant/Contract = 100000 -  299999, Gift = 300000 - 399999, and Endowment/Start-Up = 400000 - 499999 
  • ACTIVITY identifies the project or effort for which the money is being used.  It also identifies the type of function.  Examples include instructional, research or administration.
  • SUB ACTIVITY further defines different tasks, phases or subcategories within an activity.
  • ROOT  is used to identify a building or faculty.