Chart of Accounts (CoA)

The Chart of Accounts project establishes consistency in UC Davis accounting structures and practices with UC systemwide requirements, enabling better reporting and access to data.


The UC Davis Chart of Accounts (CoA) project involves the design and implementation of a new chart structure to align with the systemwide Common Chart of Accounts (CCoA), established by UC Office of the President. The systemwide CCoA was designed to create consistency in accounting structure and practices while allowing each location to develop their own local CoA within the established framework. 

The UC Davis CoA also forms the foundation for the new financial system, supported by Oracle Cloud Financials, which will effectively meet the needs of our growing university. Full implementation of the CoA is planned for July 1, 2023, in coordination with the launch of the new financial system.


The UC Davis Chart of Accounts creates a common language for all financial transactions. It serves as the foundation for:

  • Organization of a simplified, scalable structure for financial data
  • Collaboration across UC Davis
  • Communication with UC Office of the President
  • Consistent, reliable and verifiable financial reporting, providing better access to data

Financial Transformation

Redesigning the CoA is a multi-phased initiative that begins with developing an understanding of the financial and management reporting needs. The process ends with the translation and transition of CoA segments, values, processes and systems to a new structure.

CoA Design and Implementation Phase: discover and design, proof of concept, final segment definitions and criteria, COA value and hierarchy development,Data cleanup, development and cutover

CoA Phases (PDF) | Text Alternative

Inventory and definitions of key business processes

Discovery and design Information and requirements gathering, prototype CoA design and segment definition
Proof of concept Scenario demonstration, validation of prototype CoA segments
Final segment definitions & use criteria Final segment names, definitions and use criteria, approved by Governance July 1, 2021
Value and hierarchy development Determination of new CoA values and hierarchies
Data clean-up Clean up and consolidation of current KFS values and balances
Data mapping and validation Mapping of KFS FAU values to the new Chart of Accounts
Deployment and cutover Transition of FYE 22/23 balances, processes and reporting to new CoA structure in Oracle