Balance Sheet Account Index (BACC)

The Balance Sheet Account Index (BACC) window displays codes for each liability, reserve, or fund balance account in your system. The balance sheet account code is the starting point for a classification hierarchy that puts similar accounts together in progressively larger groups. The progression is as follows: 1. Balance Sheet Account; 2. Balance Sheet Class; 3. Balance Sheet Category; and 4. Balance Sheet Group. Similar balance sheet accounts make a balance sheet class, and similar balance sheet classes make a balance sheet category.

A balance sheet account is always required. The rest of the hierarchy is used for reporting purposes only and is optional. You might use part of the balance sheet account hierarchy or none at all.


Fiscal Year	Key field. Enter the last two digits of the applicable fiscal year.
BS Account	Key field. Enter a valid balance sheet account.
BS Account Name	The name of the balance sheet account is displayed.
BS Class	The class code associated with the balance sheet account on Balance Sheet Account (BAC2) is displayed.
BS Category	The category code associated with the balance sheet account on Balance Sheet Account (BAC2) is displayed.
Account Type	Displays one of the following values, depending on what type of account is defined on this line: 01 - Asset 02 - Liability 03 - Fund Balance 11 - Asset Offset to Expenses
BS Group	The group code associated with the balance sheet account on Balance Sheet Account (BAC2) is displayed.
Reporting Category Option	Displays a value of Y if a reporting category value is required on documents when the balance sheet account number is entered. Otherwise, a value of N is displayed. For more information, see the User's Guide .
Cash Account Indicator	Indicates whether this account is a cash account. Displays Y if this account is a cash account. Is blank if Cash Account on Balance Sheet Account (BAC2) is Unknown [blank] . Otherwise, N is displayed.
FASB Class	Displays U if this account is unrestricted, T if it is temporarily restricted, or P if it is permanently restricted. This field is blank if a FASB classification is not associated with this account.