SunPlus Account and Analysis

Account Structure
And
Dimensional Analysis
 Global Dimensional Chart of Accounts
• The Seventh-day Adventist Church has
adopted a standardized chart of accounts
which is called the GDCoA – Global
Dimensional Chart of Accounts – in SunPlus
circles.
• The GDCoA is built upon a dimensional
account structure which varies from
traditional accounts structures.
How Does the GDCoA Differ From
Traditional Charts of Account?
Traditional Charts of Accounts
• Transactions are classified at the Chart of
Accounts level by opening a physical (natural)
account.

GDCOA
• Transactions are classified during ledger entry
by attaching dimension analysis codes to the
entry.
Let’s see how that works in practice.
Let’s take a Traditional Chart of
Accounts expense account.

10141201
The Traditional Account Code Structure
broke down like this:
_-_ _-_ _-_ _ _

Object Code
Classification
Allocation
Ledger
Because classification took place at the
account level, in the Traditional system you
would have the following account ranges to
allow for necessary Salary, Travel, and
Office Supply Expense accounts:

Salary Expense 10141000-099

Travel Expense 10141200-299
Office Supplies 10141300-399
In order to classify expenses by
department, it would be necessary to open
a physical (natural) account for each type of
expense for each department.

So you would have

Salary Expense 10141000
Salary Expense – Treasury 10141050
Salary Expense – Youth 10141095
Etc.
You would have a similar list of accounts for
each type of Expense for each department
in the organization.

The Chart of Accounts was huge.

Let’s see how the GDCoA works.
The Traditional Account Code would now be
broken down like this:

1-0 1-4 1-2 0 1 Natural Account

Natural Class (Object Code)

Restriction (Classification)
Function (Allocation)
Fund (Ledger)

The information represented by the first five digits becomes an Analysis Dimension.
 GDCoA
• The Object Class is now the Natural Account
code.
• All other information (Fund, Allocation, etc.) is
added at Ledger Entry by attaching Analysis
Codes to the transaction.
 GDCoA
• So in the new structure, there are fewer
Natural Accounts.
• Using our Salary Expense account example,
there would be one Natural Account for Salary
Expense.
• The Global Dimensional Chart of Accounts is
much smaller than the traditional Chart of
Accounts.
 GDCoA
• The new account structure accommodates the
easy creation of reports.
• Each transaction can now be analyzed and
reported on based on
– Account Code (Natural Account)
– Any (Every) Analysis Dimension reflected in the
transaction posting