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A complete version of the chapter is available to download below.

How to use this guide

This chapter of the Financial Procedures Manual explains the UFS coding structures and how to use them. It is split into four sections.

Section 1

Recommended reading for all users of the Cambridge University Finance System (CUFS)

Gives you a general overview of what we mean by the chart of accounts and its importance, with a brief description of what each segment means and some basic rules about its use.

Section 2

A reference guide for Source of Funds codes

Gives a fuller description of what each Source of Funds code represents, how it can be used and why.

Section 3

A reference guide for Transaction codes

Gives a fuller description of what each Transaction code represents, how it can be used and why.

Section 4

The role of the chart of accounts in reporting

Provides background information about how the chart of accounts is used in the production of management information and financial statements.

Further guidance is available in:

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