One person usually has primary responsibility for the entity. The last four digits in the account number for a General Ledger account, designating a specific asset, liability, fund balance, fund addition, fund deduction, or summary control.
Examples are student receivables and accounts payable.
These are nondollar descriptive characteristics about an account. They are stored with dollar data on the data base. Examples are school, department, account title, name and responsible person. Attributes support a variety of sophisticated reporting techniques and remove the need for descriptive data embedded in the account number. The method by which the system automatically transfers budget dollars from predefined budget pools to subcodes.