02 - 036 Definition of a Banner Account (ACCT) Code

What is a Banner Account?

  • Account is the first "A" in FOAPAL -- "the set of elements that defines an accounting string in Banner".
  • It is a 6 character alpha-numeric code.
  • It is used to identify assets, liabilities and fund balances as well as revenue, expense and transfers activities.
  • It is also used as a mechanism for budget controls similar to an appropriation unit.
  • Account codes are shared across USNH, there is no need to have department or campus specific account codes as there is with funds and orgns.
  • It can have one of three data-entry codes:


Any transaction type may use this code


Can only be used with Budget transactions


Does not allow any transactions of any type.

  • All data-enterable account codes are 6 characters long

    • Account has four levels of hierarchy built into the structure. Each level of the hierarchy is distinguishable by the number of characters in the code.



# of Characters Example
One 2 71
Two 3 711
Three 4 7111
Four 6 711100
  • Account also has attributes that can be related to the codes for reporting flexibility. See Procedure 02-054 for a list.

What does the Account represent?

These codes represent accounting classifications used to ensure consistency of budget and actual activity across all units;

  • Examples of balance sheet account codes

    • Assets

      • Cash

      • Investments

      • Receivables

      • Pre-paids

      • Equipment

      • Buildings

    • Liabilities

    • Fund Balance

  • Examples of revenue account codes

    • Tuition

    • Fees

    • Financial Aid

    • Other Income

  • Examples of expenditure account codes

    • Personnel

    • General Expenditures

      • Supplies

      • Travel

      • Non-Capital Equipment

  • Examples of transfer account codes

    • Mandatory Transfers - In

    • Non-Mandatory Transfers - In

    • Mandatory Transfers - Out

    • Non-Mandatory Transfers - Out

Questions to ask before requesting a new Account:

Is the activity considered a revenue, expense, transfer, asset or liability? If yes, it is probably an Account.

Account codes should NOT be campus or department specific, instead those would use Activity codes.

Account codes are established infrequently and typically at the request of central offices working in cooperation with the campuses.

The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.

This page last updated Wednesday, May 3, 2017. For information on the adoption and effective dates of policies please see explanation on the OLPM Main Menu.