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Version History 

Version Number Issue date Comments
3.1 Apr 2024 Updated links and terminology
Basic, overtime and casual transaction pay codes added to chapter
3.0 Jan 2018 Updated formatting to new FPM style
Removed reference to the Dental Practice from 1.2.1
Updated link in section 1.3
Updated numbers of each segment & combinations 1.3-1.6
Changed link in section 2.2.2
New para 3.3.1 EBBA: Unpaid Leave of Absence
2.1 Oct 2015 Correction of numbering of some sub-paragraphs
2.0 Oct 2015 Publication following an extensive review and includes:

  • Numerous updates to section 2 – the detailed sources of funds guidance
  • An expanded section 3 – Transaction codes
  • A completely re-written section 4 – the role of the chart of accounts in reporting

How to use this guide

This chapter of the Financial Procedures Manual is split into four sections.

Section 1

Recommended reading for all users of the Cambridge University Finance System (known interchangeably as CUFS and UFS)

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

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

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.

 Latest version 01 May 2024

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