Guidance for Using JACS and Cost Centre Codes

Guidance for Programme Approval:

JACS Codes and Cost Centre guidance

Guidance for using JACS and Cost Centre codes for Modules

JACS is the system used by HEFCE and HESA to identify the subject matter of programmes and modules it is also the basis of the UCAS course coding system.

Cost centre describes the academic cost centre in which the module is being taught, and is used for HESA returns. Each module on a Programme has a JACS code assigned to it together with the Cost Centre it belongs to. As a rule this JACS code and Cost Centre code should ‘belong’ to the School which teaches the module.

A single module may have more than one JACS code assigned to it, and more than one Cost Centre, in order to describe all possible combinations of activity, for example a Module taught in part by two different Schools, or a module taught by one School but with diverse content which can not be described adequately by a single JACS code. The percentage split can be used to correctly assign the proportion of subject being taught within the module, for example 50% Maths, 50% Finance, or a Cost Centre split if the module is taught between different Schools.

Up to 16 combinations of JACS, Cost Centre and Percentage can be assigned to each module.

Example 1 - single JACS, single Cost Centre

In the example below, module MBM004 ‘Foundations of Finance’ is adequately described by JACS code N300 ‘Finance’ and is taught exclusively by CASS, it is therefore coded to Cost Centre 27.

Example 2 - two JACS, single Cost Centre

In this example module AE2270 ‘Air Law’ requires two JACS codes to describe it, M290 ‘Law by Topic…’ and N853 ‘Air Travel’. It is however taught exclusively by School of Engineering therefore the Cost Centre in both cases is 21. The percentage split in this case denotes that 70% of the content of this module is Law, and only 30% is other Air Travel related subjects.

Example 3 - two JACS, two Cost Centres

In this example, module SLM003 ‘Developmental studies’ requires two JACS codes to describe it, C820 ‘Developmental Psychology’ and B600 ‘Aural and Oral Sciences’. It is also taught by both by the Psychology Department and the School of Nursing. The percentage split in this case denotes the % of teaching at each School for this Module.

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