Object Codes

KFS is Object Code driven, which means the KFS Object Code determines the type of accounting entry each transaction is. At the highest level, Object Consolidation Codes represent a broad category of Object Codes. Object Level Codes further define groups of Object Codes within each Consolidation Code. Below is an example of the Object Code Hierarchy Structure:

object code example

Basic Accounting Category

The Basic Accounting Category groups Object types into 5 different categories for reporting purposes. Below is a list of the Basic Accounting Categories and the Object Types that fall under each category:

Basic Accounting Category Code Basic Accounting Category Description Object Types

Object Type Codes

An Object Type Code is an attribute of the Object Code that identifies an object code as income, expense, asset, liability or fund balance.

Multiple values exist for income and expense to support general ledger functionality.

An object code either has a credit or debit normal balance. To increase the value of an object code with a normal balance of credit, one would credit the account. To increase the value of an account with normal balance of debit, one would likewise debit the account.

Object Type Code Object Type Name Normal Balance Explanation
AS Asset Debit An economic resource owned by the organization
EE Expenditure Not Expense Debit Recharges Only
EX Expense Expenditure Debit
FB Fund Balance Credit The net result of activities in a fund since inception
IC Income Not Cash Credit Recharges Only
IN Revenue Cash Credit Income that the organization received from business activities.
LI Liability Credit An obligation of the organization arising from past transactions or events.

Recharge Object Codes

A recharge is the cost charged to a university department/unit/activity/project for specific goods or services provided by another university department/unit/activity/project. This is different from regular expenses and income outside of the university. All recharge transactions must use Object Codes with the object type ‘IC’ for Recharge Income, and ‘EE’ for Recharge Expense.

Object Consolidation

The Consolidation Code is an attribute of Object Level that is used to group similar object levels into categories for reporting. Each Object Level belongs to a single Object Consolidation. Consolidation codes are 4 characters.

Standard Consolidation Codes are:

Consolidation Code Consolidation Object Name OP Sub Account
SWG0 Salaries & Wages Academic 00
SWG1 Salaries & Wages Staff 01
SWG2 Salaries & Wages General Assistance 02
SUPL Supplies and Materials 03
EQIP Equipment 04
TRVL Travel 05
BENF Benefits 06
GENX General Expenses 07
SUBA Sub Awards (C&G) 07
STAD Student Aid 07
UNAL Unallocated Budget 08
RCHG Recharges 09
INDC Overhead - Indirect Costs 9H

Object Level Codes

The Level Code is an attribute of Object Code that is used to group similar object codes into categories for reporting. Each Object Code belongs to a single Object Level. Object Level Codes are 4 characters. These level codes identify groups of object codes specifically within the more generic category of consolidation codes.

An Example of Level Codes under the GENX (General Expenses) Consolidation Code:

Consolidation Code: Level Code Object Level Name
GENX BDG7 Budget Only
RECH Recharges
SRVC Services

Object Codes

An Object Code is a four character code assigned to a transaction to classify the transaction as a specific income, expense, asset, liability, or fund balance transaction. Object codes identify entries specifically within the more generic category of level codes.

KFS is object code driven, which means the Object Code determines the type of accounting entry each transaction is.

Below is an example of Object Codes in the Consolidation Code GENX, and two Level Codes:

Consolidation Code Level Code Object Code Object Name
GENX FEES 3000 Memberships and Subscriptions
3010 Registration Fees Non Travel
RECH 2407 Interior Design
5000 Rental of Space Recharge

Object Sub-Type Codes

Object Sub-Type Code are assigned to similar groups of object codes. Sub-types are often leveraged in KFS to apply business rules or to help with reporting. For example, Object Sub-types are used to identify budget object codes and capital asset object codes.

Budget Object Codes

Budget Object Codes have an Object Sub-Type of ‘BU’. Only budget can be recorded on these Object Codes.

See all Object Codes with Chart of Accounts Inquiry

The Chart of Accounts Inquiry report can be used to see a listing of all object codes. Here is how to find it:

  • Go to ZotPortal and log in with your UCInetID
  • Click on the "KFS/Finances" tab
  • Go to the "Decision Support" portlet
  • Expand the "Chart of Accounts – Lookups" section
  • Click the link for "Chart of Accounts Inquiry"

On the report screen, look for three radio buttons at the top that allow you to select between Organization, Accounts, and Object Codes. If you select Object Codes, the entire hierarchy of UCI's object code structure will be displayed below, branching from left to right.