WHAT DOES ‘ACCS’ STAND FOR?

WHAT IS THE ACCS?

The ACCS is the accounting code structure in CAMS/CFS.   Each segment of the ACCS code is meaningful for determining the accounting impact of each transaction upon the General Ledger.  The ACCS is also used to sort information for financial and managerial reports.

WHAT IS THE STRUCTURE?

**Note:  Some of the fields above are labeled with titles identical to codes associated with the Cost Accounting System. However, this does not necessarily indicate that the fields above will correspond directly to accounting codes currently in use.  See ‘How were the Components Determined’ for more information.

WHAT ARE THE BENEFITS?

Though the ACCS structure appears to be long, the process for entering the data is straightforward.  In each segment of the ACCS code, a dropdown box is available to select the appropriate code.  In addition, the system will only provide valid codes in the dropdown box, subsequently reducing opportunities for error.  For example, if ‘57’ is entered in the Bureau Code field and ’01’ in the Fund Code field, only the Program Codes valid for that combination will appear in the dropdown box in the Program Code field.  This principle applies throughout the ACCS (e.g., the dropdown box in the Project Code field will only contain the valid Project Codes for the specified Bureau, Fund and Program Code combination).  Finally, if only one code is valid for a specific segment, the field will auto-populate with that code.  For example, if only one Project Code is available for the specified Program Code, CAMS will automatically populate the Project field with that code.  See Exhibits A and B for clarification.

System users may also choose to manually key the information into each segment rather than utilizing the dropdown boxes.  For this purpose, CAMS incorporates automatic edits to ensure that the data entered is accurate.  For example, if ‘11’ is entered in the Bureau Code field and this is not a valid bureau code, the system will not accept it.  This occurs because CAMS automatically validates the values entered into each segment of the ACCS against information entered in maintenance tables.  Note that invalid codes will not be offered for selection in the dropdown boxes. 

**Note: The codes listed above are not actual Program or Project Codes

HOW DOES IT WORK?

The ACCS drives accounting impacts upon the General Ledger by determining the Transaction Code (TC) for each transaction.  The TC determines the accounts that are to be debited and credited as a result of the transaction; therefore it is important that the documents be coded properly so the correct TC is used.  On most screens, the TC is determined automatically and requires no manual effort by the system user.  Once the ACCS is entered on a transaction screen, CAMS automatically scans the list of TCs to determine whichare valid for the screen in which the transaction was entered.  CAMS then looks at D/R Flag, Project Type and Object Class code to determine the appropriate TC  (Note:  The D/R Flag and Project Type are fields in CFS and they are not a part of the ACCS structure).  Once the automatic process for selecting the TC is complete, CAMS generates the TC and the appropriate debits and credits are automatically entered.  See Exhibit C.

**Note:  See section defining and describing Transaction Codes for further information.

EXHIBIT C:

HOW WILL THE COMPONENTS BE DETERMINED?

CAMS Implementation Team members met with Cost Accounting System and report users to identify the intelligence within the accounting codes currently in use.  Following this, brainstorming sessions were conducted to determine potential functions for each segment of the ACCS.  Participants in these sessions were brainstorming options which would incorporate the current coding structure into the new ACCS format in an attempt to preserve the intelligence associated with the codes.  The pros and cons associated with each option were identified and system and report users from a cross section of stakeholder groups were consulted for input, feedback, and suggestions for further options.  With the assistance of Phase III stakeholders, the CAMS Implementation Team identified the projected impact of each option upon the daily activities of system and report users as well as opportunities for improving the accounting code structure.  Following the completion of such discussions, the specific content of each segment of the ACCS will be finalized and communicated.