Chart of Accounts
The Chart of Accounts (COA) is the coding structure through which financial transactions are handled. The COA consists of seven segments representing organizational structure and specific financial information. Each segment represents a specific type of information. All seven segments are required to process financial transactions. Please call the Financial Office (495-4607) for further information.
Click on any of the segments to see information related to that segment.
Chart of Accounts Validator – The Chart of Accounts Validator tool helps you de-code your coding and to find inaccurate or non-valid coding if you get an error. Type your coding into the Validator, hit enter, and find the result of your query.
Tub: The Tub represents the school or administrative part of Harvard. It answers the question: which part of the University owns the transaction? The Law School’s tub is 265. Tub values for other parts of the University can be obtained from the Financial Office.
Org: The Org represents the department within the Law School which owns the transaction. Transactions are coded at the Org level. Parents are roll-ups of multiple Orgs for ease of preparing financial reports. For a simplified list of codes or for any questions you may have please call the Financial Office at 495-4607.
Object: The University has a common object code structure. Object codes will track the kind of transaction that is involved. For a list of the commonly used object codes please use the link listed below.
- Expense Object Code List
- For a complete list of codes or for any questions you may have please call the Financial Office at 495-4607.
Fund: Fund tracks where the money is coming from. The most commonly used fund at the Law School is 000001. However, not all Orgs use this fund. There are different types and ranges of funds in the chart of accounts.
- Please check with the Financial Office (495-4607) for any questions you may have regarding funds.
Activity: Activity tells us what project or effort the money is being used for. Many Orgs will use a generic activity while those who wish to track multiple projects or undertakings will use several Activities.
- New Activities can be set up as needed. The Org manager should contact Kathryn Beaudry (kbeaudry(at)law.harvard.edu) to make such a request.
Sub-Activity: Sub-Activity is dependent on Activity and tracks a discrete task within an Activity. The default value is 0000.
- New Sub-Activities can be set up as needed. The Org manager should contact Kathryn Beaudry (kbeaudry(at)law.harvard.edu) to make such a request.
Root: The root tracks the faculty or building related to the transaction. The default value is 00000. A faculty root must be used on photocopy orders, on all faculty allowance charges and on all sponsored research charges.
- For a list of faculty roots, please contact the Financial Office at 495-4607.
- A building root must be used with all construction operations and maintenance. Please check with the Financial Office (495-4607) for a specific building roots.