Chart of Accounts Onboarding

Managed by the Financial Accounting and Controls team, the chart of accounts is made up of chartfields including business unit, account, fund, deptID (the lowest level of the entity hierarchy), function code, chartfield1, and chartfield2.

The combination of chartfield values is called a chartstring. Getting the chartstring correct is essential for internal analysis and reporting, external reporting and compliance, and effective management of restricted funds.

Learning Topics

Campus deliverables

There are no specific deliverables, but as a best practice, a new DFL should reach out to local colleagues to understand specific chartstrings used by their departments and divisions.

Policies that govern the work

There are no governing policies, however UC Berkeley is in the process of aligning with the University of California Office of the President (UCOP) Common Chart of Accounts. The Common Chart of Accounts addresses California State Audit findings by improving system-wide reporting, enhancing budgeting and financial management, simplifying UC’s accounting structure, and organizing intercampus transfers and plant accounting activity.

Roles and responsibilities

Deans and Vice Chancellors would not process transactions that require knowledge of the chart of accounts and/or chartstring. Most other financial roles on campus should have a general working understanding about them, particularly if that role includes approving transactions, in which case, mastery of the chart of accounts is necessary.

In the Berkeley Financial System (BFS), all transactions require a preparer and an approver, which must be different people. The approver must ensure that the correct chartstring is used, the journal is appropriate, and the period and amounts are correct. Supervisors are responsible for approvals made by employees in their organization.

Systems used

All financial systems require the use of chartstrings for transactions. Please consult with your local department colleagues on best practices within each of these applications. The systems used by most campus departments include:

  • Berkeley Financial System (BFS) includes the general ledger as well as certain subsystems (A/R, A/P, Grants, etc.) that leverage chartstring and other information from the chart of accounts. To create a new Chartfield1 or Chartfield2, log in to the BFS home page and select Chartfield Maintenance and enter the necessary information.
  • Travel and Entertainment requires chartstrings for reimbursement.
  • UCPath is used throughout UC; it requires chartstrings for funding of payroll expenses.
  • BearBUY requires chartstrings for purchasing

  • Campus Solutions requires chartstrings for student billing transactions

  • CalPlanning reporting includes business unit, account, fund, function code (program code), chartfield 1, and chartfield 2. Reports can be generated at detail or summary levels. Please note for budget development and data entry, the university does not allow budgeting for function code or chartfield 2. To add a chartfield1 that exists in BFS but not in CalPlanning, submit a ticket to the CSS IT Help Desk. In the ticket, be sure to specify CalPlanning as the Affected Service.

  • CalAnswers reporting includes business unit, account, fund, organization levels, function code (formerly program code), chartfield 1, chartfield 2, and project costing (PC) chartfields. The access to these fields varies based on the dashboard being used in Cal Answers.

Data flows between systems

  • Entries made to sub-ledgers such as Campus Solutions or Accounts Receivable (A/R) are loaded to the BFS General Ledger each night.
  • Data is loaded from BFS to Cal Answers nightly.
  • Thus, an entry made in A/R on Tuesday will be present in Cal Answers on Thursday.

Contracts and grants

For Contract and Grant funds, there are three additional segments:

  • PC BU: Project Costing Business Unit – if the general ledger business unit is 10000, the PC BU is GM100; for J0000, the PC BU is GMJ00
  • Project: a defined body of work
  • Activity: the funding period(s) mandated by the sponsor
  • Chartstring example for Contracts and grants

Additional Resources

Add a chartfield

  • BFS: To request a new Chartfield1 or Chartfield2, log in to the BFS home page and select Chartfield Maintenance and provide the requested information.
  • CalPlanning: To add a Chartfield1 that exists in BFS but not in CalPlanning, submit a ticket to the CSS IT Help Desk. In the ticket, be sure to specify CalPlanning as the Affected Service.

Request an org tree change

Request org tree changes has the forms you need to make a change to the Org (entity) chartfield including:

  • Create a new DeptID
  • Create a new Org Node
  • Redesign the hierarchy (rollup from DeptID to Division)