True Blue Fusion
Chart of Accounts
Fast Facts
The Chart of Accounts (CoA) will fully replace Index Numbers at 91大神.
The new CoA will be rolled out to campus in parallel with the Oracle go-live in January 2027.
The CoA will consist of nine segments (see below), resulting in a longer numeric string than Banner’s current Index structure; however, user-friendly dropdowns with built-in validation rules will guide users in selecting the correct segment values and prevent the use of invalid or incorrect code combinations.
A crosswalk tool that will map legacy index numbers to new CoA values is being developed.
What Is a Chart of Accounts?
The Chart of Accounts (CoA) is the financial coding framework that organizes how True Blue Fusion captures, tracks, and reports on the University’s business activities. It serves as the foundation of the general ledger and enables accurate, meaningful financial reporting across the institution.
True Blue Fusion鈥檚CoA is made up of nine segments: Entity, Organization, Fund, Fund Type, Account, Functional Class, Program, Activity, and Site. Together, these segments give 91大神 the structure needed to meet regulatory, operational, and reporting requirements while also supporting consistency, alignment, and efficiency across campus.
Our CoA Supports the Following Goals
Provide a clear, efficient structure for recording and reporting the University鈥檚 financial information.
Ensure financial data is complete, accurate, and available on demand.
Align key systems鈥擧uman Capital Management (HCM) and Enterprise Resource Planning (ERP) platform
Reduce redundancies and promote consistent use of financial information across the institution.
What Will the New CoA Look Like
The new CoA will be made up of the following segments:
Chart of Accounts Segments and Definitions
1. Entity
The Entity segment identifies the legal entity responsible for the transaction.
2. Organization (Answers: Who?)
The Organization segment identifies the academic, administrative, or operating unit responsible for or impacted by the transaction.
3. Fund (Answers: How?)
The Fund segment represents individual pots of money.
It tracks how money is funded, budgeted, and spent, including the source and use of funds.
4. Fund Type
The Fund Type segment provides a high-level classification of fund restrictions and designations.
This aligns with Net Position Categories.
5. Account (Answers: What?)
The Account segment categorizes the nature of the transaction.
Examples include revenue, expense, asset, liability, or net position.
6. Functional Class (Answers: Why?)
The Functional Class segment designates the NACUBO classification or Facilities and Administrative (F&A) cost pool.
A meaningful Functional Class value is required for expense transactions.
7. Program
The Program segment is used for formalized and ongoing activities that may span multiple disciplines, departments, or units.
8. Activity
The Activity segment tracks revenue and expense related to a specific one-time or recurring activity or event.
9. Site (Answers: Where?)
The Site segment tracks activity by physical or operational location, such as a building, campus, or region.
10. Future (Reserved)
The Future segment is configured but intentionally left blank for later use.
11. Intercompany (Answers: With Whom?)
The Intercompany segment records offsetting entities for due-to and due-from transactions between entities.
Reporting Questions and Corresponding Segments
- What is the transaction?
Account - How is it funded?
Fund - Who is responsible?
Organization - Why does it exist or what is its purpose?
Functional Class and Program - Where did it occur?
Site - With whom did the transaction occur?
Intercompany - To be determined
Future segment
Example Chart of Accounts Breakdown
Below is a complete example of a Chart of Accounts string, spoken in logical order for screen reader users.
Fund Type:
600 鈥� Unrestricted, Undesignated E&G
Account:
74510 鈥� Supplies
Fund:
110001 鈥� Undesignated Educational and General (E&G)
Organization:
22100 鈥� BAS Aerospace
Entity:
10 鈥� 91大神 (91大神)
Functional Class:
200 鈥� Instruction General
Program:
3010 鈥� Simulator Training Program
Activity:
5601 鈥� Conference A
Site:
700 鈥� Shelbyville Aerospace Campus
Practical Applications of the CoA
To get you thinking about how this new structure may apply to you, we鈥檝e noted a few example use cases where the new CoA will replace Index Numbers at 91大神:
Scenario
A staff member in the Biology Department needs to order lab supplies.
How CoA is Used
When creating a requisition in True Blue Fusion, the staff member enters a chart string using the following segments:
| Entity | 91大神 | Who is legally responsible for the transaction? |
| Organization | Biology Department | Who is spending the money? |
| Fund | General Fund | Which pot of money is being used? |
| Fund Type | Unrestricted 鈥� E&G | Overall fund restriction and designation. |
| Account | Supplies | What is being purchased? |
| Functional Class | Instruction | Why the expense exists (NACUBO / reporting purpose)? |
| Program | Instruction 鈥� General | Academic or operational program tied to the cost. |
| Activity | Spring Semester Labs | The specific academic activity driving the purchase. |
| Site | Murfreesboro Campus | Where the activity occurs. |
Result
This chart string ensures the lab supply expense is:
- Charged to the correct department
- Reported properly for instructional activity
- Included accurately in institutional and regulatory reporting
Scenario
A department chair wants to see how much was spent on travel during the fiscal year.
How CoA is Used
The chair runs a report filtered by:
- Organization: History Department
- Account: Travel
- Fund: All applicable funds
- Optional additional filters: Functional Class or Program
Result
Because travel is consistently coded using the Account segment and tied to the correct Organization, the chair receives a clear, accurate view of departmental travel spending to support budgeting and planning.
Scenario
The Student Affairs division hosts a fall welcome event for new students.
How CoA is Used
Expenses related to the event are coded using:
| Entity | 91大神 |
| Organization | Student Affairs |
| Fund | Student Activities Fund |
| Fund Type | Restricted 鈥� Auxiliary |
| Account | Event Expenses |
| Functional Class | Student Services |
| Program | Student Engagement |
| Activity | Fall Welcome 2026 |
| Site | Murfreesboro Campus |
Result
All costs for the event are grouped under a single Activity and Program, making it easy to:
- Support future planning and decision鈥憁aking
- Review total event spending
- Compare costs across years
