Section 1: Overview

This section 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.

Introduction	What is the chart of accounts? Why it is important Overview of the structure General guidelines
Entity segment	Entities using UFS Associated bodies
Department segment
Cost Centre segment	What are cost centres? Format? Cost Centres for trust funds Requesting a new Cost Centre Closing existing Cost Centres
Source of Funds segment	What does this mean? Why is it important? Format Requesting a new source of funds code Sources of Funds and investments Sources of Funds and overhead charges
Transaction segment	Importance Format Requesting a new transaction code
The spare segment

Latest version 01 May 2024

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