There are six KFS charts within the chart of accounts, but the Ithaca chart (IT) is the one most of campus will access and use. Data concepts are the same among the charts, but values like accounts and object codes may be different. The charts map at a high level for consolidated financial reporting.
- Cornell University (CU): the institutional chart for consolidated financial statement purposes; it should not have transaction activity
- Ithaca Campus (IT): the chart for Ithaca campus activity
- Consolidated Subsidiaries and Affiliated Organizations (CS): the chart for activities of consolidated subsidiaries and affiliated organizations
- Eliminations (EL): the chart for elimination entries needed to produce consolidated financial statements (central use only)
- Financial Statements (FS): the chart for financial statement adjusting entries only
- Medical College (MC): the chart used to import Weill Cornell Medical College activity and store activity managed institutionally but attributed to WCMC for reporting purposes
