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


Fund identifies:

  • a restricted or designated source of money,
  • a restricted or designated use of money, or
  • a UCOP or other reporting restriction or designation.

Length in BFS is 5 characters. Existing fund numbers will be migrated to BFS "as is." New fund numbers will continue to be assigned in the traditional ranges, with new ranges opened up as necessary.

View Fund list by Fund Group

Dept ID

Dept ID identifies the lowest budgetary unit (also referred to as "cost centers") to which financial transactions are recorded. Length in BFS is 5 characters. The Dept ID values are assigned as unique five-digit numbers.

View a list of Organization Tree Reports