Chart of Accounts

Chart of Accounts

The General Ledger Chart of Accounts is designed to allow completion of the University Financial Statements and internal management accounts. However changes to the chart of accounts are needed as circumstances change.

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The coding structure of the General Ledger (GL) is known as the ‘Chart of Accounts’. The accounts string comprises of the following six segments:

  • Cost centre
  • Natural accounts code
  • Activity
  • Source of funds
  • Organisation
  • Future

These codes enable departments to record income and expenditure to the GL accurately.

The Useful documents page for Oracle Financials has a listing of current values as well as guides to the use of natural accounts and source of funds codes.  

Where organisational changes, new activities or new income streams etc are introduced into a department these may require the generation of new codes.

Please contact your Divisional Financial Controller or the Director of Technical Accounting & Reporting to discuss your requirements.

Departments can ask for a range of source of funds codes to give analysis for internal purposes.

Any new departments need to be approved and coded for the organisation Structure.

The Organisation Structure is managed by Council Secretariat and Planning and you should contact them to discuss what approvals, if any, are necessary for the change to be enacted.  To formally request a change please complete the online web form at the following address:  Please note changes cannot be enacted until they have received formal approval from necessary officers or committees.

 All queries and completed requests should be sent to

For further information on how the Organisation Structure is used and making changes to it, please see the following guidance: Organisation Structure Guidance 

Contact Us

 : Financial Reporting Team
       Finance Division
       University of Oxford
       23-38 Hythe Bridge Street
       Oxford OX1 2ET