Chart of Accounts Dictionary
Elements of the Cims Account Number
Category
Object
Activity
01 . 04 . 01 . 0321 . 01 . 999 . 11
Fund
Program
Location Discipline
Index
Fund...........................................................................................................................................01
Category Definitions ................................................................................................................03
Program Definitions.................................................................................................................05
Object Definitions.....................................................................................................................07
Category, Program, Object Combinations ............................................................................15
Location Definitions ................................................................................................................59
Activity Definitions ..................................................................................................................61
Discipline Definitions ...............................................................................................................69
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Fund
XX . 00 . 00 . 0000 . 00 . 000 . 00
01 General Fund – Accounting for all Basic Education programs
02 Special Revenue Fund – Food Service Funds
03 Capital Project Funds
04 Debt Service Fund
05 Trust and Agency Fund
06 General Fixed Assets
07 General Long Term Obligations Fund
1
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2
Category
00 . XX . 00 . 0000 . 00 . 000 . 00
01 Administration
Includes activities associated with the general regulations, direction, and control of the school system. Activities in
this category generally involve the formulation and execution of ed