Research Grants from Federal, State, Local or from Private organizations are divided into two separate categories called Funds, depending on the source of funds. They are the Restricted Fund and the General Restricted Fund.

Restricted Grants consist solely of those grants received from the Federal Government. These accounts always begin with the letter 'R' or the number '0'. When referring to them , the prefix 'R' is given. The monthly statement of accounts and the chart of accounts will always be prefixed with the number '0'.

General Restricted Grants consist of almost all other funding sources for grants that are not received thru State Direct appropriation and the Federal government. These accounts are prefixed with the letter 'G'.