About Nominal Codes in IRIS Financials
The following provides a list of the typical nominals provided on installation, although these may have been subsequently amended by your System Administrator. There are two types of nominals. Trading nominals (shaded in blue) deal with income and expenditure whilst Balance Sheet nominals (shaded in purple) deal with assets, liabilities and capital.
Income & Expenditure Nominal Ranges
| Income & Expenditure Nominal Ranges | |
| 1000-1099 | GAG and Other Grants These nominals are usually linked to the COSTCTR or TRIPS ledgers. |
| 1100-1299 | Other Income These nominals are usually linked to the COSTCTR or TRIPS ledgers. |
| 2000-2999 | Salaries These nominals can be linked to the SALARY or COSTCTR ledgers. |
| 3000-3999 | Premises |
| 4000-4999 | Educational / Curriculum Expenditure |
| 5000-5099 | Catering Expenditure |
| 5100-6499 | Other Expenditure |
| 6500-6899 | Educational Visits |
| 6950 6955 | LGPS Gain/Losses |
| 7000-7999 | VAT Adjustment Depreciation, Write off & Disposal |
| 8000-8999 | Capital Income and Expenditure |
1000-1099 GAG & Other Grants Nominals
| 1000-1099 GAG & Other Grants Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 1000 | Pre-16 School Budget Share | COSTCTR |
| 1003 | 16-19 School Budget Share | COSTCTR |
| 1010 | LACESG | COSTCTR |
| 1013 | Academy Bursary Funding | COSTCTR |
| 1020 | Rates Relief | COSTCTR |
| 1035 | Mainstreamed Grants | COSTCTR |
| 1040 | Insurance | COSTCTR |
| 1045 | Teacher Threshold | COSTCTR |
| 1050 | Pupil Premium | COSTCTR |
| 1055 | Other GAG | COSTCTR |
| 1060 | Start Up Grant Part A | COSTCTR |
| 1065 | Start Up Grant Part B | COSTCTR |
| 1070 | Sponsorship: Not for Capital Purposes | COSTCTR |
| 1075 | Other EFA Grants: Excluding Capital | COSTCTR |
| 1080 | Other Govt Grants: Excluding Capita | COSTCTR |
| 1085 | SEN Funding | COSTCTR |
| 1090 | Other Income: Self-Generated | COSTCTR |
1100-1299 Other Income Trading Nominals
| 1100-1299 Other Income Trading Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 1100 | Donations &/or Voluntary Funds | COSTCTR |
| 1103 | Funds Inherited on Conversion | COSTCTR |
| 1105 | Lettings Income | COSTCTR |
| 1110 | Other Lettings Income | COSTCTR |
| 1120 | Staff Services - Consultancy | COSTCTR |
| 1121 | Music Services Income | COSTCTR |
| 1125 | Catering Income | COSTCTR |
| 1128 | Supply Teacher Insurance Income | COSTCTR |
| 1130 | Trip Income | COSTCTR |
| 1140 | Uniforms Income | COSTCTR |
| 1150 | Sponsor Income | COSTCTR |
| 1155 | Head Office Recharge Income | COSTCTR |
| 1200 | Bank Interest | COSTCTR |
| 1205 | Investment Income | COSTCTR |
| 1210 | Sales of Other Goods and Services | COSTCTR |
2000-2999 Salaries Trading Nominals
| 2000-2999 Salaries Trading Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 2000 | Teachers - Salaries/Allowances | COSTCTR |
| 2005 | Teachers - N.I. | COSTCTR |
| 2010 | Teachers - Supn | COSTCTR |
| 2015 | Teachers - Overtime | COSTCTR |
| 2100 | SLT - Salaries/Allowances | COSTCTR |
| 2105 | SLT - N.I. | COSTCTR |
| 2110 | SLT - Supn | COSTCTR |
| 2115 | SLT - Overtime | COSTCTR |
| 2200 | Teaching Assistants - Salaries | COSTCTR |
| 2205 | Teaching Assistants - NI | COSTCTR |
| 2210 | Teaching Assistants - Supn | COSTCTR |
| 2215 | Teaching Assistants - Overtime | COSTCTR |
| 2250 | Foreign Lang Assistants - Salaries | COSTCTR |
| 2255 | Foreign Lang Assistants - NI | COSTCTR |
| 2260 | Foreign Lang Assistants - Supn | COSTCTR |
| 2265 | Foreign Lang Assists - Overtime | COSTCTR |
| 2280 | Technicians - Salaries | COSTCTR |
| 2285 | Technicians - NI | COSTCTR |
| 2290 | Technicians - Supn | COSTCTR |
| 2295 | Technicians - Overtime | COSTCTR |
| 2300 | Premises Staff – Salaries | COSTCTR |
| 2305 | Premises Staff - NI | COSTCTR |
| 2310 | Premises Staff - Supn | COSTCTR |
| 2315 | Premises Staff - Overtime | COSTCTR |
| 2500 | Exam Invigilators – Salaries | COSTCTR |
| 2505 | Exam Invigilators - NI | COSTCTR |
| 2510 | Exam Invigilators - Supn | COSTCTR |
| 2515 | Exam Invigilators - Overtime | COSTCTR |
| 2600 | Music Staff - Salaries | COSTCTR |
| 2605 | Music Staff - NI | COSTCTR |
| 2610 | Music Staff- Supn | COSTCTR |
| 2615 | Music Staff - Overtime | COSTCTR |
| 2630 | Finance & Admin - Salaries | COSTCTR |
| 2635 | Finance & Admin - NI | COSTCTR |
| 2640 | Finance & Admin - Supn | COSTCTR |
| 2645 | Finance & Admin - Overtime | COSTCTR |
| 2650 | Librarian - Salaries | COSTCTR |
| 2655 | Librarian - NI | COSTCTR |
| 2660 | Librarian - Supn | COSTCTR |
| 2665 | Librarian - Overtime | COSTCTR |
| 2700 | Catering - Salaries | COSTCTR |
| 2705 | Catering - NI | COSTCTR |
| 2710 | Catering - Supn | COSTCTR |
| 2715 | Catering - Overtime | COSTCTR |
| 2720 | Cover Assistants - Salaries | COSTCTR |
| 2725 | Cover Assistants - NI | COSTCTR |
| 2730 | Cover Assistants - Supn | COSTCTR |
| 2735 | Cover Assistants - Overtime | COSTCTR |
| 2800 | Agency Supply Cover - Teaching | COSTCTR |
| 2805 | Agency Supply Cover - Support | COSTCTR |
| 2810 | Agency Supply Cover - Premises | COSTCTR |
| 2815 | Agency Supply Cover - Admin | COSTCTR |
| 2820 | Midday Supervisor - Salaries | COSTCTR |
| 2825 | Midday Supervisor - NI | COSTCTR |
| 2830 | Midday Supervisor - Supn | COSTCTR |
| 2835 | Midday Supervisor - Overtime | COSTCTR |
3000-3999 Premises Nominals (Trading)
| 3000-3999 Premises Nominals (Trading) | ||
| CODE | DESCRIPTION | LEDGER |
| 3000 | Building Projects/Maintenance | COSTCTR |
| 3005 | Equipment Repairs & Maintenance | COSTCTR |
| 3010 | Grounds Maintenance | COSTCTR |
| 3100 | Caretaker Supplies | COSTCTR |
| 3105 | Cleaning Contract | COSTCTR |
| 3110 | Cleaning Materials | COSTCTR |
| 3120 | Hygiene Services | COSTCTR |
| 3125 | Refuse Disposal | COSTCTR |
| 3200 | Water/Sewerage Charges | COSTCTR |
| 3205 | Gas | COSTCTR |
| 3210 | Electricity | COSTCTR |
| 3215 | Oil | COSTCTR |
| 3220 | Rent | COSTCTR |
| 3250 | Rates | COSTCTR |
| 3260 | Insurance | COSTCTR |
| 3300 | Fire Alarm & Extinguishers | COSTCTR |
| 3305 | Security Alarm | COSTCTR |
| 3310 | CCTV Monitoring | COSTCTR |
| 3315 | Security Patrol | COSTCTR |
| 3320 | PAT Testing | COSTCTR |
| 3330 | Health and Safety | COSTCTR |
| 3340 | Lettings Related Expenditure | COSTCTR |
4000-4999 Educational/Curriculum Expenditure Nominals (Trading)
| 4000-4999 Educational/Curriculum Expenditure Nominals (Trading) | ||
| CODE | DESCRIPTION | LEDGER |
| 4000 | Student Rewards | COSTCTR |
| 4005 | Books | COSTCTR |
| 4010 | Equipment (Not IT) | COSTCTR |
| 4015 | IT Consumables - Educational | COSTCTR |
| 4020 | Stationery | COSTCTR |
| 4025 | Photocopying | COSTCTR |
| 4035 | Educational Visits Subsidy - Cost Centre | COSTCTR |
| 4036 | Educational Visits Subsidy - Trip Student | TRIPS |
| 4040 | Bursary Payment | COSTCTR |
| 4125 | Minibus Costs | COSTCTR |
| 4135 | Professional Services - Educational | COSTCTR |
| 4140 | Subscriptions | COSTCTR |
| 4145 | Examination Invigilation | COSTCTR |
| 4150 | Examination Fees | COSTCTR |
| 4155 | IT Equipment - Educational | COSTCTR |
| 4160 | Reprographic | COSTCTR |
| 4170 | Work Experience | COSTCTR |
| 4200 | Fixed Asset Acquisitions (>£x) | COSTCTR |
5000-5099 Catering Expenditure Nominals (Trading)
| 5000-5099 Catering Expenditure Nominals (Trading) | ||
| CODE | DESCRIPTION | LEDGER |
| 5000 | Catering Food/Drink | COSTCTR |
| 5005 | Catering Maintenance & Repairs | COSTCTR |
| 5010 | Catering Equipment | COSTCTR |
| 5015 | Catering Consumables | COSTCTR |
5100-6499 Other Expenditure Trading Nominals
| 5100-6499 Other Expenditure Trading Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 5100 | Telephone Costs | COSTCTR |
| 5105 | Mobile Phones | COSTCTR |
| 5110 | Advertising | COSTCTR |
| 5115 | Postage | COSTCTR |
| 5120 | Photocopying / Printing | COSTCTR |
| 5125 | Subscriptions - Admin | COSTCTR |
| 5130 | Stationery - Admin | COSTCTR |
| 5135 | IT Support Services | COSTCTR |
| 5140 | Professional Services – Non- Educational | COSTCTR |
| 5145 | General Office Costs | COSTCTR |
| 5150 | Accountancy Services – Non- Audit | COSTCTR |
| 5151 | Audit Costs | COSTCTR |
| 5155 | Bank Charges | COSTCTR |
| 5160 | Music Services Costs | COSTCTR |
| 5165 | Head Office Recharge | COSTCTR |
| 5200 | Furniture/Equipment | COSTCTR |
| 5300 | IT Equipment - Non-Educational | COSTCTR |
| 5305 | IT Consumables - Non- Educational | COSTCTR |
| 5310 | IT Licensing | COSTCTR |
| 6000 | Course Fees | COSTCTR |
| 6010 | Recruitment Fees | COSTCTR |
| 6015 | Staff Travel | COSTCTR |
| 6020 | DBS | COSTCTR |
| 6025 | Hospitality | COSTCTR |
| 6030 | Child Care Voucher Admin | COSTCTR |
6500-6899 Educational Visits Trading Nominals
| 6500-6899 Educational Visits Trading Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 6500 | Trips Travel Costs | TRIPS |
| 6505 | Trips Accommodation/Entrance | TRIPS |
| 6510 | Trips Food & Drink | TRIPS |
| 6515 | Trips Insurance | TRIPS |
| 6600 | Uniforms Expenditure | COSTCTR |
6950 LGPS Gains Losses Trading Nominals
| 6950 LGPS Gains Losses Trading Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 6950 | Gain/(Loss) on LGPS | COSTCTR |
6955 VAT Adjustment Trading Nominals
| 6955 VAT Adjustment Trading Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 6955 | VAT Adjustment | COSTCTR |
7000-7999 Depreciation, Write Off & Disposal Trading Nominals
| 7000-7999 Depreciation, Write Off & Disposal Trading Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 7000 | Land & Buildings Depreciation | CAPITAL |
| 7005 | Furniture & Equipment Depreciation | CAPITAL |
| 7010 | Leasehold Buildings Depreciation | CAPITAL |
| 7015 | Motor Vehicles Depreciation | CAPITAL |
| 7020 | IT Equip Depreciation | CAPITAL |
| 7023 | Amortisation of Intangible Assets | CAPITAL |
| 7025 | Write Offs | COSTCTR |
| 7900 | Revenue Contribution to Capital | COSTCTR |
| 7950 | Profit / (Loss) on Asset Disposals | COSTCTR |
8000-8999 Depreciation, Write Off & Disposal Nominals (Trading)
| 8000-8999 Depreciation, Write Off & Disposal Nominals (Trading) | ||
| CODE | DESCRIPTION | LEDGER |
| 8100 | DfE Devolved Formula Capital Grant | CAPITAL |
| 8105 | Other DfE Capital Grant | CAPITAL |
| 8110 | Other Capital Grant | CAPITAL |
| 8115 | Sponsorship Capital Contribution | CAPITAL |
| 8120 | Contribution from Revenue | CAPITAL |
| 8125 | Donations & Gifted Assets | CAPITAL |
| 8200 | Land & Buildings Capital Acquisition | CAPITAL |
| 8210 | IT & Equipment Capital Acquisition | CAPITAL |
| 8220 | Furniture & Equipment Cap Acquisition | CAPITAL |
| 8230 | Motor Vehicle Capital Acquisition | CAPITAL |
Balance Sheet Nominals Ranges
| Balance Sheet Nominals Ranges | |
| 9000-9199 | Fixed Assets |
| 9200-9399 | Current Assets |
| 9400-9409 | Bank Accounts |
| 9410 | Credit Card Control |
| 9420-9429 | Current Assets |
| 9430-9509 | Current Liabilities |
| 9510 | Other Creditors |
| 9515 | Intra Company |
| 9520-9522 | VAT |
| 9525-9629 | Current Liabilities |
| 9630-9699 | Trips |
| 9700-9799 | Current Liabilities |
| 9800-9899 | Reserves |
| 9900 | Surplus / Deficit for the Year |
9000-9199 Fixed Asset Balance Sheet Nominals
| 9000-9199 Fixed Asset Balance Sheet Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 9000 | Land & Buildings Costs B/Fwd | FIXEDAST |
| 9005 | Land & Buildings Accum Dep’n | FIXEDAST |
| 9010 | IT Equipment at Cost | FIXEDAST |
| 9015 | IT Equipment Accum Dep’n | FIXEDAST |
| 9020 | Furniture & Equipment at Cost | FIXEDAST |
| 9025 | Furniture & Equ Accum Dep’n | FIXEDAST |
| 9030 | Motor Vehicle at Cost | FIXEDAST |
| 9035 | Motor Vehicle Accum Dep’n | FIXEDAST |
| 9080 | Assets Under Construction at Cost | FIXEDAST |
| 9200 | Stock of Goods | |
| 9300 | Sales Ledger Control | SALES |
| 9310 | Student Debtors | STUDENT |
| 9311 | Sundry Debtors | |
| 9315 | DfE Control Account | |
| 9320 | Prepayments | |
| 9330 | Salaries Advances | |
| 9335 | Investments | |
9420-9429 Current Assets Balance Sheet Nominals
| 9420-9429 Current Assets Balance Sheet Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 9420 | Petty Cash Control Account | PCASH |
| 9425 | Paying-in Slip Control Account | BANK |
9400-9409 Bank Account Balance Sheet Nominal
| 9400-9409 Bank Account Balance Sheet Nominal | ||
| CODE | DESCRIPTION | LEDGER |
| 9400 | Bank - Bank Current Account | |
9410 Credit Card Control Balance Sheet Nominal
| 9410 Credit Card Control Balance Sheet Nominal | ||
| CODE | DESCRIPTION | LEDGER |
| 9410 | Credit Card Control | CCARD |
9430-9509 Current Liabilities Balance Sheet Nominals
| 9430-9509 Current Liabilities Balance Sheet Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 9430 | Payment Run Clearing Account | |
| 9500 | Purchase Ledger Control | PURCHASE |
| 9501 | Student Payment Control | STUDENT |
| 9505 | Student Deposit Control Account | STUDENT |
9510 Other Creditors Balance Sheet Nominal
| 9510 Other Creditors Balance Sheet Nominal | ||
| CODE | DESCRIPTION | LEDGER |
| 9510 | Other Creditors | |
9515 Intra Company Balance Sheet Nominal
| 9515 Intra Company Balance Sheet Nominal | ||
| CODE | DESCRIPTION | LEDGER |
| 9515 | Intra Company | ACADEMY |
9520-9522 VAT Balance Sheet Nominal
| 9520-9522 VAT Balance Sheet Nominal | ||
| CODE | DESCRIPTION | LEDGER |
| 9520 | VAT ControL | |
| 9521 | VAT Input | VAT |
| 9522 | VAT Output | VAT |
9525-9629 Current Liabilities Balance Sheet Nominals
| 9525-9629 Current Liabilities Balance Sheet Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 9525 | Net Wages Control | |
| 9530 | Teachers’ Pension Control | |
| 9535 | LGPS Control | |
| 9540 | Union Subs Control | |
| 9545 | Child Care Voucher Control | |
| 9550 | PAYE/NI Control | |
| 9555 | Other Payroll Deductions Control | |
| 9560 | Expenses Control Account | STAFFEXP |
| 9600 | Accruals | |
| 9605 | Deferred Income | |
9630-9699 Trips Balance Sheet Nominals
| 9630-9699 Trips Balance Sheet Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 9630 | Trips Income - Balance Sheet | TRIPS |
| 9650 | Trips Expenditure - Balance Sheet | TRIPS |
9700-9799 Current Liabilities Balance Sheet Nominal
| 9700-9799 Current Liabilities Balance Sheet Nominal | ||
| CODE | DESCRIPTION | LEDGER |
| 9700 | Creditors due after more than 1 year | |
| 9750 | LGPS Pension Deficit | |
9800-9899 Reserves Balance Sheet Nominals
| 9800-9899 Reserves Balance Sheet Nominals | ||
| CODE | DESCRIPTION | LEDGER |
| 9800 | Restricted Funds - GAG | |
| 9805 | Restricted Funds - Other DfE | |
| 9810 | Restricted Funds - Other | |
| 9815 | Restricted Funds - Endowment | |
| 9830 | Restricted Funds - Pension | |
| 9840 | Restricted Funds - Fixed Asset | |
| 9845 | Designated Funds | |
| 9850 | Unrestricted Funds - General | |
| 9855 | Unrestricted Funds - Traded | |
9900 Surplus/Deficit for the Year Balance Sheet Nominal
| 9900 Surplus/Deficit for the Year Balance Sheet Nominal | ||
| CODE | DESCRIPTION | LEDGER |
| 9900 | Surplus/Deficit for the Year | |