For example, an entry to transfer money from Developmental Studies 2-18100 to Child Development Center 2-44850 would not be allowed, because it would decrease the Instruction Functional Total and increase Academic Support Functional Total. However, an entry from Developmental Studies 2-18100 to any account that falls within the 2-1xxxx function would be allowable.
| Function | Account |
| Instruction | 2-1xxxx |
| Research | 2-2xxxx |
| Public Service | 2-3xxxx |
| Academic Support | 2-4xxxx |
| Student Services | 2-5xxxx |
| Institutional Support | 2-6xxxx |
| Operation & Maintenance of Plant | 2-7xxxx |
| Scholarships & Fellowships | 2-8xxxx |