Chapter 3 - Chart of Accounts
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:
|
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