Management Accounting

Coding System Administration

• Code Element 1 = the type of expenditure or income eg travel, stationery, consultancy income.
• Code Element 2 = he main budget or department eg finance, politics.
• Code Element 3 = the project or internal sub analysis of a budget.
• Code Element 4 = either a local code to assist with budget monitoring and analysis or a pre-defined code for research related activites.

The coding structure is currently under review, and as a result, a number of level 1 code have been identified for closure. These codes have been closed on PECOS ans will be closed on CODA at the end of September 2009. Please refer to the list of level 1 codes to be closed (MS Excel document 17Kb).

The range of level 1 code has been extended to assist with analysis of income and expenditure. Please refer to the up-to-date list of Element 1 codes and guidance notes (MS Excel document 52Kb) in order to help you select the right code.

Advice and information on coding should be sought from the Management Accounting & Planning Section, using the contacts below:-

Last modified: Wednesday, 01-Aug-2012 09:47:40 BST