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Chart of Accounts

Accounting and Financial Reporting

View policy pdf: Chart of Accounts Policy

The University of Georgia uses the University System of Georgia’s standardized chart of accounts that provides a uniform coding scheme to allow standardized accounting and reporting.  Chart of Accounts provides a method for the University to store, categorize, structure, and segregate transactional data for management and financial reporting. The University’s chart of accounts is made up of independent data elements called ChartFields each with its own attributes. The following ChartFields are used by the University of Georgia:

  • Fund Group
  • Program Code
  • Class Code
  • Department ID
  • Operating Unit
  • PC Business Unit
  • Project ID
  • Activity ID
  • Chartfield1
  • Account Code
  • Budget References


The Accounting Department is responsible for the preparation, content, maintenance, and control of the University Chart of Accounts. Sponsored Programs Post Award Accounting is responsible for restricted sponsored accounts and cost share accounts.

Responsible University Senior Administrator: Vice President for Finance & Administration

Responsible University Administrators:  Associate Vice President Finance

Policy Owner: Accounting

Policy Contact: Allison Davis

Phone Number: 706-542-1197

Date Issued:

Last Reviewed/Updated: