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.

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.

View a list of Organization Tree Reports