Chart of Accounts

The Chart of Accounts is the field and value providing a common language for classifying campus business transactions. The components making up the Chart of Accounts and providing an overall structure are called Chartfields. A combination of chartfields is referred to as a Chartfield String. Chartfields are the integration fields used to feed accounting entries into the Common Financial System (CFS).

View a chart of accounts with descriptions (MS Excel, 45.5KB)

View chart of accounts quick reference guide (MS Word, 809KB)

• Fund

  Purpose: Represents the funding source and spending restrictions. Each CSU, Channel Islands fund is mapped to a CSU fund and state fund which facilitates systemwide and state reporting.

  Requirement: Fund is a required chartfield for all transactions

  Format: 5 characters alphanumeric (ex. GD901)

• Account

  Purpose: Captures the nature of financial transactions. Allows for detail breakdown of revenues and expenditures.

  Requirement: Account is a required chartfield for all transactions

  Format: 6 Characters numeric. Asset (1xxxxx) Liability (2xxxxx) Equity (3xxxxx) Revenue (5xxxxx) Expense (6xxxxx)

• Deptid

  Purpose: Identifies the “cost center” (department or unit) of the transaction within the organizational structure identified by campus.

  Requirement: Deptid is a required chartfield for transactions using revenue (5xxxxx) and expense (6xxxxx) accounts.

  Format: 6 Characters numeric. (1xxxxx) OTP, (2xxxxx) University Advancement, (5xxxxx) Student Affairs, (9xxxxx) Buisness and Financial Affairs, (3xxxxx) Academic Affairs. 

• Program

  Purpose: Used to define a set of ongoing accounting activities for which revenues and/or expenditures need to be tracked at a lower level than Account-Deptid-Fund.

  Requirement: Program is an optional chartfield for all transactions, however certain funds require a program. (ex. TK910/IRA fee)

  Format: 5 characters numeric (ex. 90345) 

• Project

  Purpose: Used to track activity related to construction, repairs and maintenance, and grants that can cross multiple years. Activities may span multiple departments, funds and/or accounts. 

  Requirement: Project is a required chartfield for certain funds

  Format: 5 characters alphanumeric (ex. P0049)

Questions regarding Chartfields
Email: AdobeSign-Accounting@csuci.edu