Oracle COA Golden Tree Viewer Overview

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The Oracle COA (Chart of Accounts) Golden Tree Viewer utility provides a convenient way of searching and navigating the new chart field trees without going into Oracle Financials. Note that all searches are performed against both COA codes and their descriptions.

The UCR Chart of Accounts (COA) creates a common language for recording all financial transactions in the Oracle Financials General Ledger (GL). Each segment in the COA has a distinct definition and purpose. When these segments are combined, the full chart string presents a complete picture of each financial transaction. All accounting entries must be recorded and reported using this structure to comply with the UC Office of the President.

Download the COA Quick Reference Guide and complete the UCR Chart of Accounts training in the UC Learning Center.

Click on each segment tab to learn more. All sample tables are illustrative only for training purposes; the Oracle COA Golden Tree Viewer displays the most up-to-date chartstring data.

Segment Length: 4 characters

Segment Definition: The Entity segment identifies a major operational unit within the University of California system. 

Expanded Definition and Criteria:

  • Entity is used to prepare UC's consolidated financial statements
  • This segment is used in GL, integrations and translations to UCOP, but will not be required in the budget module
  • Entities represent broad segments of the campus and are closely aligned with our Activity structure
    • Activities that start with A0xxxx are associated with Entity 1511
    • Activities that start with A4xxxx are associated with Entity 1531
    • Activities that start with A5xxxx are associated with Entity 1541
    • Entity 1512 is used for reporting related to Public Private Partnerships (P3)

Illustrative Only

Segment Length: 5 characters

Segment Definition: The Fund segment identifies the source of funding.

Expanded Definition and Criteria:

  • Fund tracks spending restrictions and designations​
  • Contract and Grants (C&G) use a few common funds in the hierarchy along with unique Project segments
  • C&G areas reduced to high -level grouping (details are tracked in project)​ - See POETAF
  • Capital Projects use the Project segment. 
  • The COA delineates restricted and unrestricted funds transparently and provides additional fund groups that help to define specific categories

Illustrative Only

Segment Length: 6 characters

Segment Definition: Activity represents the academic unit or operating unit responsible for resources and related financial transactions.

Expanded Definition and Criteria:

  • Structure used to consolidate UCR financial and administrative information into primary Organizations, Divisions, and Department structures (e.g., ORGXX, DIVXXX, D0XXXX, A0XXXX) 
  • PPM POETAF "Organization" aligns to Activities in the Oracle Financials - GL and Oracle Budget (EPM) modules


    Illustrative Only

 

Segment Length: 6 characters​​​​​​​

Segment Definition: Account classifies the nature of the transaction - e.g., asset, liability, expense, revenue, fund balance

Expanded Definition and Criteria:

  • All Account numbers align with accounting industry standards.
    • Assets = 1xxxxx
    • Liabilities = 2xxxxx
    • Net Position = 3xxxxx
    • Revenue = 4xxxxx
    • Expenses = 5xxxxx
    • Transfers = 7xxxxx (intra- and inter-campus)
  • UCR uses an alternate hierarchy in Oracle Budget (EPM) and GL that is structure with the Account Summaries at Level B, Budget Categories at Level C, Expense Groups at Level D
  • Budget to Actual comparisons use this structure
  • POETAF Expenditure Categories and Types align to GL Budget Categories and Expense Accounts
  • Level E is the Account number and the common link between the UCR Account Hierarchy and the UCOP Reporting Hierarchy


Illustrative Only

Segment Length: 2 characters

Segment Definition: Function classifies purpose of the transaction for internal, external, and federal reports​.

Expanded Definition and Criteria:

  • “00” is used for balance sheet and revenue transactions.
  • Financial aid is consolidated into function 78 and differentiation b/w UG and Grad uses the Budget Category in the Account dimension
  • Certain functions are split out of the existing functions:
    • Summer Session uses 41
    • SOM-Clinical uses 49
    • University Extension uses 61
    • Capital Projects uses 64
  • The Central Office uses other function codes for financial statement purposes (e.g., 65-Depreciation Exp and 66-Impairment Exp)
  • For the latest information on the Functn segment, see Function Cheat Sheet | Financial Planning & Analysis (ucr.edu)


Illustrative Only

Segment Length: 3 characters

Segment Definition: Program represents system-wide or cross-campus formal programs​

Expanded Definition and Criteria:

  • Established by UCOP​; The Programs are established by UCOP and eliminate ad-hoc reporting requests
  • Codes track specific ​UC initiatives​
  • UCOP has not provided very much guidance or definition related to Program and so we are unclear as to whether this dimension is to be included with all fund sources or just state funds


Illustrative Only

Segment Length: 10 characters

Segment Definition: Represents a "body of work" that often has a start and end date that spans across fiscal years.

Expanded Definition and Criteria:

  • This segment is a required field in UCR’s Chart of Accounts (COA)
  • Project is used to classify Contract & Grant funds and Capital Project activities
  • Detailed budgets and accounting for Contract & Grants (including Cost Share), Capital Projects, and federal student aid allocations​ are tracked in a separate subledger called Project Portfolio Management (PPM) with nightly feeds to the Oracle Budget module (EPM) and GL at a consolidated level.
  • POETAF Expenditure Categories and Types align to GL Budget Categories and Expense Accounts
  • The segments used in PPM are a modified version of the COA referred to as POETAF, which stands for:

Segment Length: 10 characters

Segment Definition: Flex 1 is reserved for Categories to assist in financial management at the department level in UCR

Expanded Definition and Criteria:

  • Departments must establish Flex 1 to classify details not achieved with other dimensions for prudent financial management/oversight


Illustrative Only

Segment Length: 8 characters

Segment Definition: Flex 2 is a Faculty ​identifier to track non-C&G expenses/​revenue at the ​department level AND for future combined faculty portfolio of C&G and non-C&G resources.​

Expanded Definition and Criteria:

  • Flex 2 is available to track faculty and graduate student funding and manage Capital Project tasks
  • Specifically defined to assist with faculty and other academic reporting​


Illustrative Only