This reference details the University's Line Item structure for its Chart of Accounts. A line item refers to a level of detail within a cost centre , which is an aggregation of all Income, Expenditure, Assets and Liabilities relating to a department, project or grant.
Some line items exist only to summarise balances in others.
You cannot credit monies or post charges directly to summary accounts. The rest of the line items are posting accounts . If you need a posting account to be opened in your cost centre, just note the number and send a e-mail to the Systems Accountant. Your request will ordinarily be processed.