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Within any fund, as defined by a combination of Cost Centre and Source of Funds, the Transaction element distinguishes between items of different kinds. Any account can have income and expenditure transactions. Many also have investments and other assets or liabilities. At the highest level, the first character of the code determines whether an item is income, expenditure or belongs on the balance sheet. The detail of the whole code further defines and describes the nature of the item.

Getting the Transaction code right is required for reporting and control purposes. For a list of all available Transaction codes, run the UFS standard report, Segment Value listing.


Latest version 01 May 2024

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