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Creating an Account Number
MI Department of Treasury Uniform Chart of Accounts
Creating an Account Number
What an Account Number Should Look Like
Here, the concept of three sets of three digits is introduced. The definitions of fund, activities, and account numbers and how to create an account are provided along with several examples demonstrating how to create an account number. A local government should seek the counsel of their certified public accountant or the Local Audit and Finance Division of the Michigan Department of Treasury if assistance with the Uniform Chart of Accounts is needed.
Diagram showing the basic account number structure consisting of three three-digit sections: Fund (XXX), Activity (XXX), and Account (XXX).
Major Structure of an Account
The major structure of an account number is comprised of three sets of three digits, which are a three-digit fund number, a three-digit activity number, and a three-digit account number.
Diagram showing an account number where the Activity section is replaced with 000, resulting in the format Fund (XXX), Activity (000), and Account (XXX).
Account Numbers Without an Activity Number
For funds that do not need detailed activity information the activity number can be replaced with three zeros as the second set of three digits.
Diagram showing an account number with subaccounts, consisting of Fund (XXX), Activity (XXX.X), and Account (XXX.X).
Point-Off Numbering for Detailed Tracking
For local units that do have the need for tracking detailed information on activities and accounts, they could use the POINT OFF option. They may choose to POINT OFF activity and/or account numbers