Common Chart of Accounts

The University of California, Office of the President (UCOP) has replaced its aged in-house financial reporting system, which contains financial data for all UC campuses and is used for external reporting. A new Common Chart of Accounts (CCOA) is being implemented concurrently. The Common Chart of Accounts addresses California State Audit findings by improving system-wide reporting, enhancing budgeting and financial management, simplifying UC’s accounting structure, and organizing intercampus transfers and plant accounting activity. UC Berkeley financial data reported to UCOP must comply with the new CCOA standards no later than July 1, 2023.

UC Berkeley Enhancements Required to Align with the Common Chart of Accounts (CCOA)


New 9xxxx and 8xxxx series of accounts for the intercampus transactions that were previously recorded in 5xxxx expense accounts or 3xxxx fund balance transfer accounts are in effect as of July 1, 2022. This will streamline and enhance the reporting of intercampus transactions. 

Assets 1xxxx
Liabilities 2xxxx
Net Position (equity, fund balance) 3xxxx
Revenue 4xxxx
Expenses 5xxxx
Internal Funding (Operating Transfers) 7xxxx
Other Changes in Net Position (fund balance) 8xxxx
Intercampus Transfers 9xxxx

Intercampus Recharges and Funding Transfers

Intercampus recharge transactions and funding transfers between UCB and other campuses/UCOP should be recorded to 98xxx intercampus recharge debit or credit accounts (see list below). When transferring costs to another UC campus, you must use the Intercampus Recharge Cr. account for the corresponding campus (see example below). When transferring funding to another UC campus, you must use the Intercampus Recharge Dr. account for the corresponding campus.

98002 Intercampus Recharge Dr. UCSF
98502 Intercampus Recharge Cr. UCSF
98003 Intercampus Recharge Dr. UCD
98503 Intercampus Recharge Cr. UCD
98004 Intercampus Recharge Dr. UCLA
98504 Intercampus Recharge Cr. UCLA
98005 Intercampus Recharge Dr. UCR
98505 Intercampus Recharge Cr. UCR
98006 Intercampus Recharge Dr. UCSD
98506 Intercampus Recharge Cr. UCSD
98007 Intercampus Recharge Dr. UCSC
98507 Intercampus Recharge Cr. UCSC
98008 Intercampus Recharge Dr. UCSB
98508 Intercampus Recharge Cr. UCSB
98009 Intercampus Recharge Dr. UCI
98509 Intercampus Recharge Cr. UCI
98010 Intercampus Recharge Dr. UCM
98510 Intercampus Recharge Cr. UCM
98011 Intercampus Recharge Dr. UCOP
98511 Intercampus Recharge Cr. UCOP
98012 Intercampus Recharge Dr. ANR
98512 Intercampus Recharge Cr. ANR

Example - UCB initiating intercampus financial journal to recharge/transfer costs to UC San Francisco:

UCB ChartstringsDrCr
1-23520 UCSF Financial Control - 69995 - 00800 $500
1-98502 Intercampus Recharge Cr. UCSF - UCB fund - UCB dept ID - FC ($500)

To see an example of an intercampus journal for Unit J, please refer to Business Unit section below.

Effective July 1, 2023, if you are processing an intercampus transaction with an ANR business unit at another campus, you will need to use a new financial control account 23512 - ANR Financial Control. For intercampus recharge journals the offset will go to account 98012 – Intercampus Recharge Dr. ANR or 98512 - Intercampus Recharge Cr. ANR. For contract and grant intercampus subaward transactions the offset will go to account 92512 - C&G Subaward expense – ANR, please see table below for new C&G intercampus subaward accounts.

There is no change to the other existing 235xx intercampus financial control balance sheet accounts.

Contract and grant intercampus subaward transactions should be recorded to the following 92xxx UC campus/UCOP accounts:

92502 C&G Subaward expense - UCSF
92503 C&G Subaward expense - UCD
92504 C&G Subaward expense - UCLA
92505 C&G Subaward expense - UCR
92506 C&G Subaward expense - UCSD
92507 C&G Subaward expense - UCSC
92508 C&G Subaward expense - UCSB
92509 C&G Subaward expense - UCI
92510 C&G Subaward expense - UCM
92511 C&G Subaward expense - UCOP
92512 C&G Subaward expense - ANR

New 94xxx and 95xxx accounts are now used to record specific revenue and expense allocations from UCOP.

342xx intercampus fund balance transfer accounts are no longer used. Plant funds and debt related intercampus fund balance transactions are now recorded to new 81xxx/82xxx series of accounts. Transfers of principal to/from UCOP for investments/FFE (funds functioning as endowments) are recorded to account 83011 - Investment Transfers to/fr OP. All other intercampus transfers use new 9xxxx accounts.

For transfers of capitalized equipment already recorded to a 54xxx account please work with the Equipment Management team to remove the asset from BETS and process the transfer to another campus or UCOP.

If you need to initiate an intercampus journal for a transaction exempt from indirect cost assessment, please reach out to Controller’s Office at for help in processing the journal.

Intracampus/Internal UCB Department Recharges:

For internal campus department recharge activity (debit transactions), please use new 590xx expense accounts, see list below. The offset recharge credit transaction should be recorded to account 59000 – Internal Recharge Income.

59001 Recharge-IT/Phone/Data Svcs To record internal campus recharge expenses of IT/Phone/Data services.
59002 Recharge-Building Maintenance To record internal campus recharge expenses for building maintenance.
59003 Recharge-Lab Animal Supplies To record internal campus recharge expenses for lab animal supplies.
59004 Recharge-Lab Animal Expenses To record internal campus recharge expenses for lab animal expenses. 
59005 Recharge- Fabricated Equipment (OH)<5k To record internal campus recharge expenses for fabricated equipment costs < $5,000, subject to overhead (OH) assessment.
59006 Recharge-Supplies To record internal campus recharge expenses for supplies other than lab animals.
59007 Recharge-Participant Support To record internal campus recharge expenses for participant support.
59008 Recharge-Travel To record internal campus recharge expenses for travel related costs.
59009 Recharge-Other Expenses To record internal campus recharge expenses when a specific account category is not available. 
59011 Recharge-IDC Exempt Exp (Non OH) To record internal campus recharge transactions which are exempt from indirect cost (IDC) / or overhead (OH) assessment.
59012 Recharge-Fabricated Equip (OH)>5k To record internal campus recharge expenses for fabricated equipment costs > $5,000 that have non-UC title & will be delivered to the government, subject to overhead (OH) assessment. Replaces account 54232 for internal recharges.
59013 Recharge-Fabricated Equip(Non OH)>5k To record internal campus recharge expenses for fabricated equipment costs > $5,000. Title is retained by the University & equipment has a life expectancy of more than 1 year. These costs are not subject to overhead (OH) assessment. Replaces account 54231 for internal recharges.

Example of an internal campus recharge journal to charge another UCB department for supplies:

UCB ChartstringsDrCr
1-59006 Recharge Supplies - fund - dept ID - FC $500
1-59000 Internal Recharge Income - recharge unit fund - recharge unit dept ID - FC ($500)

When allocating costs to capital projects (197xx accounts), please use account 57342 Misc Exp-Contra-Capitalized as the offset, instead of account 59000 - Internal Recharge Income. 

Internal UCB recharges 59xxx
C&G subawards with other campuses 92xxx
UCOP revenue allocations 94xxx
UCOP expense allocations 95xxx
Recharges / funding transfers with other campuses 98xxx
Plant fund balance transfers 8xxxx

Business Unit

Agriculture and Natural Resources (ANR) and UCOP systemwide activity in business unit J0000 will be reported to UCOP as two separate entities. This will be accomplished by reporting all activity to specific ANR or UCOP systemwide department ID’s (8xxxx series of department ID’s). Users are now required to use an existing ANR or UCOP department ID for both sides of the transaction when recording online financial journals in BUJ.

UCB ChartstringsDrCr
J – 23500 – 69995 – 82725 $500
J – 98512 – 19977 - 82725 - FC ($500)


Effective May 2020, formally known Program Code field was renamed to Function in BFS.

Beginning July 1, 2022, new function codes will be used with the following transactions:

65 – Depreciation Expense. For use with plant funds (to be used by the Controller’s office only)

66 – Impairment Expense. For use with plant funds (to be used by the Controller’s office only)

76 – Auxiliary Enterprises. Beginning June 2023, FC76 can only be used with auxiliary funds.

80 - Provisions for Allocation. Beginning June 2023, 7xxxx operating transfer accounts will require the use of FC80

Systemwide Program

Program field associates transactions with a formalized set of ongoing systemwide or cross-campus/location activities. This chartfield does not currently exist at UC Berkeley. Examples of such programs to be reported: Natural Reserve System, CA Institute of Quantitative Biosciences (QB3), Center for Information Technology Research in the Interest of Society (CITRIS), Multicampus Research Units (MRU - White Mountain Research Center, Institute of Transportation Studies), UC Humanities Research Institute and Global Health Sciences.

To record specific UC systemwide program transactions in the general ledger campus departments should use chartfield 1 (CF1) codes. Unique systemwide program UC0xxx CF1 values have been created in BFS and will be used for reporting ledger activity. For the full list of programs and unique CF1 codes, see Systemwide Programs List.

If using these assigned UC0xxx CF1 values, departments must update their chartstrings, funding pages in UCPath and open POs to include the new program code CF1. To identify the population of POs that must be updated with the relevant CF1 code, please refer to the job aid available at this link: Search Aid for Research FAU Changes in BearBUY - 09152022.

If you are unable to use these assigned CF1 codes for systemwide program activity due to conflicts with internal or other reporting needs, you can continue using your existing CF1 value if it is exclusive to a particular program code, but you will need to assign it the CF1 attribute “SYSTEMWIDE PROG” with appropriate Chartfield Attribute Value. CF1 attribute called “SYSTEMWIDE PROG” along with Chartfield Attribute Value that indicates a specific systemwide program will ensure that the data is picked up for reporting to OP.

If your unit is unable to use the assigned or existing CF1 code for systemwide program activity, you can create your own designated CF1 value with the CF1 attribute of “SYSTEMWIDE PROG” and Chartfield Attribute Value that indicates the specific systemwide program managed by the unit. You will need to update your templates, funding pages in UCPath and POs to include the newly created CF1.

You can have multiple attributes in one CF1 value.

Please note that CF1 values using the systemwide attribute must be used on all revenue and expense transactions with systemwide programs, with all funding sources, including contracts and grants funds.

For instructions on assigning the systemwide attribute to CF1 values – see CCOA Systemwide Program CF1 Attributes Job Aid.

Further details on the above enhancements will be provided to the campus community as the changes are finalized and implemented. If you have any questions, please contact the Financial Accounting and Controls unit at