Accounting Overview

Content specific to UC San Diego's classification and recording of financial transactions.

UC San Diego's Chart of Accounts is a set of accounts and related codes used to classify and record financial transactions in meaningful ways. UC San Diego is a complex organization consisting of many different lines of business, including graduate and undergraduate education, research programs, capital projects, investments, athletic programs, residential housing and dining services, and many more. 

UC San Diego's account structure must reflect these complexities in order to: 

• Meet the requirements for tracking revenue and expenses.
• Make accurate analysis and decisions.
• Report to government agencies, sponsors and donors.

The Chart of Accounts is the foundational data structure that controls how financial transactions and balances are collected and stored in the Oracle financial system.