Maintaining the Chart of Accounts: Account Rollups

Aclarian uses a five level account roll up structure to organize the chart of accounts. These levels are called A1 through A5.

This structure follows Governmental Accounting Standards Board, or GASB, guidelines. It helps Aclarian produce accurate summary reporting without requiring users to build complex parent child account relationships manually.

You can think of the structure like a pyramid:

• A1 is the most detailed level
• A5 is the most summarized level
• Each level rolls up into the next

Note
In a GL string, the account number is always the A1 level.

Example GL string: 001.3000.512000

• 001 = Fund
• 3000 = Department
• 512000 = Account number, or A1 level

The five levels at a glance

The roll up structure uses five levels to summarize accounts from detailed transaction coding to high level reporting categories.

A1: Account Number

A1 is the exact 6 digit account number used in the GL string. This is the most specific level.

Example:

• 512000 = Salaries and Wages

A2: Sub Object Code

A2 groups a range of A1 account numbers into one category.

Example:

• Accounts 512000 through 512999 all roll up to A2 code 512000, Salaries and Wages

A3: Object Code

A3 groups related A2 codes into a broader functional category.

Example:

• A3 code 10, Personnel Services, may include:
  • Executive Salary
  • Salaries and Wages
  • Overtime

A4: Account Character

A4 groups A3 codes into major financial statement categories.

Example:

• A4 code 05, Expenses, may include:
  • Personnel Services
  • Operating Expenditures
  • Capital Outlay

A5: Account Type

A5 is the highest summary level. It classifies accounts into the core account types used in reporting.

Common A5 account types include:

• 1 = Assets and Deferred Outflows
• 2 = Liabilities and Deferred Inflows
• 28 = Fund Balance and Net Position
• 3 = Revenues and Other Inflows
• 5 = Expenses and Other Outflows

How each level works

A1: Account Number

A1 is the account number shown in the GL string.

For example, in 001.3000.512000, the A1 account number is 512000.

Aclarian uses an A1 Low Range and A1 High Range to determine which A2 code that account belongs to.

For example:

• Account 512000 falls within the range 512000 to 512999
• That range maps to A2 code 512000, Salaries and Wages

This means other accounts in the same range, such as 512100 or 512500, would also roll up to the same A2 category.

A2: Sub Object Code

A2 groups a range of detailed A1 account numbers into one named category.

It still uses a 6 digit format, but it represents a grouped category instead of one individual account.

For example:

• A2 code 512000, Salaries and Wages, includes all A1 accounts from 512000 to 512999

This makes it easier to review similar expenses across funds and departments.

A3: Object Code

A3 groups related A2 categories into a broader functional grouping.

This level is often used to summarize similar costs.

For example:

• A3 code 10, Personnel Services, may include:
  • 511000 Executive Salary
  • 512000 Salaries and Wages
  • 514000 Overtime

This helps you report on total personnel costs instead of reviewing each detailed salary account separately.

A4: Account Character

A4 groups A3 codes into major financial statement categories.

This level identifies the type of financial activity being reported.

For example:

• A4 code 05, Expenses, may include:
  • Personnel Services
  • Operating Expenditures
  • Capital Outlay

This level is useful for higher level statement presentation.

A5: Account Type

A5 is the most summarized level in the structure.

It classifies each account into one of the main reporting categories used in GASB based reporting.

In many cases, the first digit or digits of the account number determine the A5 type.

For example:

• Accounts starting with 5 are classified as Expenses and Other Outflows

How the roll up works

The roll up structure moves a detailed account number through each level automatically.

Here is the roll up path for account 512000 from GL string 001.3000.512000:

1. A1 = 512000, Salaries and Wages
   1. Confirm the account falls in the range 512000 to 512999
2. A2 = 512000, Salaries and Wages
3. A3 = 10, Personnel Services
4. A4 = 05, Expenses
5. A5 = 05, Expenses and Other Outflows

Example
Account 512000 is classified as a personnel services expense at A3, under Expenses at A4, and within Expenses and Other Outflows at A5.

This happens automatically based on the roll up structure.

Sample mapping for account 512000

This example shows the full roll up path for account 512000, Salaries and Wages.

• A1 = 512000, Salaries and Wages
• A2 = 512000, Salaries and Wages
• A3 = 10, Personnel Services
• A4 = 05, Expenses
• A5 = 05, Expenses and Other Outflows

In the GL string 001.3000.512000:

• 001 identifies the fund
• 3000 identifies the department
• 512000 identifies the salary expense account

Why this structure matters

The A1 through A5 structure makes reporting simpler and more flexible.

It allows you to:

• Report at different levels of detail
• Summarize accounts automatically using ranges
• Support GASB aligned reporting
• Perform ad hoc analysis without rebuilding the chart of accounts

For example, instead of listing every salary related account individually, you can report on all Personnel Services using the A3 level.

Note
To report total personnel expenses, you can query A3 code 10, Personnel Services, instead of listing each related A1 account separately.

The roll up structure does the grouping for you.

Summary

The account mapping roll up structure in Aclarian organizes account numbers from the most detailed level, A1, to the most summarized level, A5. This structure supports accurate reporting, simplifies account grouping, and aligns financial presentation with GASB guidelines.

Need help?
If you have questions about account mapping or roll up structures, contact the Aclarian Client Support team for assistance.

• Email: clientsupport@aclarian.com
• Contact your assigned Customer Support liaison