General Accounting


Accounting Manual

The purpose of the Accounting Manual is to provide campus accounting officers with direction and guidance in connection with those accounting transactions, procedures, and reports that should be uniform throughout the University of California. Financial information must be recorded and reported on a consistent basis. Some policies have been rescinded, and are available through SharePoint login.

Data Warehouse

The UCSB Data Warehouse ( is a repository of university data from several campus transaction systems (general ledger, payroll, budget, equipment). The Data Warehouse allows users to perform flexible queries (search on any data element; search multiple months or years; construct complex search criteria; join data from different transaction systems) and create flexible reports (sort on any data element(s); put subtotals and totals on any data elements; group, pivot and chart results to best serve your needs).

Financial Reporting

This page is intended to provide the UC community and the public, including investors, with easy access to a variety of financial information about the University of California, in support of similar transparency efforts undertaken by the state of California. Additional materials will be provided on this page as they become available.  You can also access the Annual Report from this page:

Fiscal Closing Schedule

Object Codes

The Purpose of Object Codes:

This code is used for the natural classification of expenditures by object, i.e., it identifies that which is received in return for the expenditures. It is therefore similar in purpose to the subaccount code; however, the object code provides a more detailed breakdown than the subaccount code. Also, while the subaccount code is used primarily in the preparation and control of budgets, the object code is used to accumulate expenditures for the annual financial report and for special studies of expenditures. Every financial entry to expenditure accounts must have an object code. Object Code Listing