Account Codes

A uniform system of accounting is an organized arrangement of the accounting methods, procedures, and controls for all phases of financial record keeping. This system is designed to track, accumulate, organize, and present accurate and timely financial information to be used in decision making. Uniformity of Account Codes and accounting procedures is needed to compare and consolidate data into statewide reports such as the annual budgets and financial reports. Each state agency/department will use the Account Codes required for its particular fund(s), fund type(s), and financial operations.

With the implementation of the Financial Information System for California (FI$Cal), the state redesigned its Accounts by merging the Legacy Accounts (General Ledger codes, Object of Expenditure codes, and Receipt codes) into a single Account code.

The Uniform Codes Manual (UCM) provides a listing of the accounts and the account attributes, such as the account level, account number and account description. The accounts, the legacy accounts and a crosswalk of accounts to legacy accounts can be found at the following links:

Comments or questions regarding this page should be directed to the Department of Finance, Fiscal Systems and Consulting Unit, at (916) 324-0385 or via email at