Section 1: Recommended reading for all users of the Cambridge University Finance System (UFS)

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]

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-4
[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