Chart of Accounts

Chart of Accounts Structure and Values

Business Unit 

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

Business Unit



UC Berkeley


UC Office of the President (UCOP-J) or Agriculture and Natural Resources (ANR)


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 Net Position (Equity)
40000-49999 Revenues
50000-59999 Expenditures
60000-69999 Budget (Provision)
70000-79999 Operating Transfers
80000-89999 Other Changes in Net Position (Fund Balance)
90000-99999 Intercampus 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.

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.

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