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Home > Policy & Procedures > Financial Procedures > Chapter 3 - Chart of Accounts > Section 1: Recommended reading for all users

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 [1]
  • What is the chart of accounts?
  • Why it is important
  • Overview of the structure
  • General guidelines
 Entity segment [2]
  • Entities using UFS
  • Associated bodies

 Department segment [3]

  
 Cost Centre segment [4]
  • What are cost centres?
  • Format?
  • Cost Centres for trust funds
  • Requesting a new Cost Centre
  • Closing existing Cost Centres
 Source of Funds segment [5]
  • 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 [6]
  • Importance
  • Format
  • Requesting a new transaction code
 The spare segment [7]  

Latest version 01 May 2024

Source URL:https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-overview

Links
[1] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-recommended-reading-0 [2] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-recommended-reading-1 [3] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-recommended-reading-2 [4] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-recommended-reading-3 [5] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-recommended-reading-5 [6] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-recommended-reading-6 [7] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-recommended-reading-7