Modules and submodules

In Module:

In IRIS is:

At UT is/was:

ABAP

Across Modules

Advanced Business Applications Programming--the programming language developed by SAP for application development programming. All R/3 applications are written in ABAP.

The various languages used to write IMS, DMS, etc.

Asset

AM

Equipment, possibly a composite, buildings, land, etc.

Items currently tracked in the equipment inventory, facilities database and land system.

Asset Class

AA – FI

The main criterion for classifying fixed assets according to legal and management requirements, e.g. assets under construction, leased assets, etc.

No comparable concept.

Assigned Budget

FM

Committed or spent funds

Expenses + encumbrances

Budget

FM

Amount authorized to spend. Associated with funds availability checking.

Amount authorized to spend.

Business Area.

FI

Units within an institution for which a balance sheet and income statement can be produced.

This will combine our old concepts of Fund Group + Budget Entity, e.g., Auxiliary + Knoxville (113 + 01)

Client

Across modules

A self-contained R/3 system with its own set of tables and master data. UT will have a single client.

The system you log onto, like IMSP.

Commitment Item

FM

The budget and fund accounting classifications of General Ledger Accounts and Cost Elements.  Used to reflect the type of revenues and expenditures budgeted and to detail balances for each fund in FM. Usually (but not necessarily) at a higher level that GL Accounts and Cost Elements.

ALB Types of assets, liabilities, and fund balances, expense objects, revenue sources, and activity codes. Generally equivalent to the "General Ledger Accounts" in FI, but probably fewer individual accounts and more groups.

Commitments

FI

An obligation to pay a debit or receive a credit at a future date.

Encumbrances

Company and Company Code

FI

The smallest organizational unit for which a complete set of accounts can be drawn up for the purpose of external reporting.

UT is one legal entity and will use the company code "UT".

Controlling Area

CO

The organizational unit within an organization used to represent a closed system for cost accounting purposes.

The University of Tennessee will have one "controlling area".

Cost Center

CO

A unit within Controlling that represents a revenue and cost collector for permanent activities.

An unrestricted expense (E111001) or income (I12011234) account. At UT cost centers will be organized into hierarchies of fund group-budget entity-function-college-department groupings.

Cost Element

CO

Classifies expenses within Controlling. This echoes the General Ledger Account structure in FI for expense accounts.

All "Expense Accounts" in FI (i.e., object codes et al) will exist as primary cost elements in CO. Plus, there will be secondary cost elements, for F&A and possibly for other things.

Employee Group

HR

Organizational unit for which personnel provisions can be specified. (Regular, Temporary, Friends of the University)

The employee designation (Regular, Term, Student).

Employee Sub-Group

HR

Sub-set of an employee group for which personnel provisions are specified.

An extension of the employee category concept (Faculty, Non-Exempt, Exempt, etc) with additional categories created.

Functional Area

FI

An accounting unit that classifies expenses by function.

Expenditure Function, e.g., Instruction (01), Research (02).

Fund

FM

The lowest level of independent funding requiring a budget.

An account, e.g., E170145 plus its source of funds information.

Fund Center

FM

The organizational unit responsible for preparing and monitoring the budget for one or more funds.

Department

Funds Mgmt. Area

FM

The organizational unit within an institution used to represent a closed system for funds management and budgeting.

The University of Tennessee represents one "funds management area", as we have one overall budget.

General Ledger Accts.

FI

The structure that classifies debit and credit values for accounting transactions and forms the basis for creating balance sheets and income statements. There are 5 types as defined below:

For unrestricted funds only. Textbook chart of accounts—assets, liabilities, and fund balances, expense objects, revenue codes, revenue sources, and activity codes, etc. Specific definitions follow. Note that within IRIS the GL Accounts combine both the notion of classifying debits and credits and (for asset and liability accounts only) the actual account number.

GL Type 1 Asset Account

FI

At least one account for each Asset ALB Type (01-49), e.g., Cash in banks (02). Some asset types, such as Accounts Receivable (05) will need some breakout into multiple accounts.

GL Type 3 Fund Balance Account

FI

ALB Types for Fund Balance (99) or reserve, e.g., Reserve for Encumbrance (84).

GL Type 4Revenue Account

FI

Major/Minor Sources of Funds, e.g., Tuition & Fees Resident Enrollment (0101) plus the Ledger Activity Codes for Income and Transfers In, plus User Revenue codes such as are used in auxiliaries (rent, vending commissions, etc.)

GL Type 5 Liability Account

FI

At least one account for each Liability ALB Type (51-70), e.g., Deposits (51) or Accounts Payable (56). Some liability types may need breakout to multiple accounts.

GL Type2 Expense Account

FI

Object code, e.g., Operating Supplies (391) plus the Ledger Activity codes for Expenses and Transfers Out.

Master data

All Modules

Information that is used widely and remains unchanged for relatively long times. Each module has its own required master data.

Information that is used widely and remains unchanged for relatively long times, e.g., our code support, chart of accounts, or a file of vendors.

Organizational Structure

HR

Made up of three components as defined below:

OS Part 1- Organizational Unit

HR

A functional unit. Could be a department, division/college or team

OS Part 2--Position

HR

Represents a post which can be occupied by a person (employee) in the staff assignments of an organizational unit, e.g. a payroll clerk

No similar concept exists in the current UT system.

OS Part 3-- Job

HR

Jobs are classifications of functions in an enterprise, which are defined by the assignment of characteristics. Jobs serve as job descriptions that apply to several positions with similar tasks or characteristics.

The current job classification or title codes.

Payroll Accounting Area

HR

Organizational unit for which uniform payroll accounting can be defined.

University pay cycle (bi-weekly, monthly, etc.)

Personnel Area

HR

An organizational unit representing an area with in an enterprise divided according to personnel administration, personnel time management and payroll accounting criteria. At UT these will be defined along the lines of major budget entities.

For example Agriculture, Chattanooga, Memphis, etc.

Personnel Sub-Area

HR

An organizational unit representing a part of a personnel area.

For Example, under Agriculture, Experiment Station and Extension Service would be sub-areas.

Planning

CO

A forecast of activities and related expenses and/or revenues. Many management reports in IRIS compare expenses to plans rather than budgets.

No comparable UT function.

Profit Center

CO

An organizational unit within which costs and revenues can be analyzed. This is similar to the Cost Center concept in the CO module but may be at a higher level.

Department--the full coding of budget entity-college-department, e.g., 05-10-023 would equal the Martin Computer Center. A "Profit Center" may have many "Cost Centers" and "Projects". Profit centers at UT will be organized into hierarchies to represent budget entity-college-department groupings.

Project

PS

An activity with a discrete beginning and ending date and with a defined set of resources. For example, a research grant or a building renovation project.

A research project, an endowment, the UC Foundation, a chair of excellence, a plant fund, etc.

Revenue Element

CO

Classifies revenue within Controlling . This echoes the General Ledger Account structure in FI for revenue accounts.

All "Revenue Accounts" in FI (i.e., sources of funds et al) will exist as Revenue Elements in CO.

Settlement

PS

Transfer of actual costs or revenues between objects, usually from a temporary object to a more permanent one.

Moving costs around.

Subasset

AM

Equipment component, portion of a building, a part of a plot of land or construction project that needs to be accounted for separately.

Work Breakdown Structure (WBS)

PS

Hierarchical outline describing elements of a project. The basis for the organization and coordination of a project.

Phases of a project.

Work Breakdown Structure (WBS) Element

PS

Used to collect revenues and costs for activities within a project with specific start and end dates.

Accounts used for research projects, endowments, loans, etc. (all accounts other than current unrestricted), e.g., R18014321, B18994321, F17991010.