Account
items
For a duly accounting and practical classification of the financial transactions a proper account assignment is essential.
It includes an account assignment object (cost center or project) and an account item.
All our account items are mapped in the chart of account.
Our account items are 6-digit numbers:
- Expense accounts start with a 3
- Revenue accounts with a 4
- Investment accounts with a 5
The last digit of the account item number indicates whether the transaction/posting refers to
- an external company (last digit 0)
- a cantonal unit (last digit 7) or
- a UZH internal transaction/transfer (last digit 8).
As a “formell/e Prüfer/in” you are in charge of accounting a transaction/business case correctly, i.e. to fill in the correct accounting assignment object as well as the appropriate account item. For the list of all account items, please see our chart of account.