Chart of Accounts

Chart of Accounts Structure and Values

Business Unit 

Business Unit identifies the two accounting entities. Length in BFS is 5 characters.

Business Unit



UC Berkeley


UC Office of the President


Account classifies the nature of an accounting transaction. Length in BFS is 5 characters. BFS account numbers are assigned in ranges according to the classification of the account.

Account RangeClassification of Account
10000-19999 Assets
20000-29999 Liabilities
30000-39999 Fund Balances
40000-49999 Revenues
50000-59999 Expenditures
60000-69999 Budget
70000-79999 Operating Transfers