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Account Structure

The account structure consists of four components:

Fund - Organization - Account - Program (Sometimes referred to as FOAP)


Fund is a six-digit number representing the sub-fund. There are 20 fund types including, but not limited to, unrestricted general fund, restricted general fund, cafeteria fund, child development fund, self-insurance fund, and bond fund. Within each fund type there are sub-funds, which are used to separately track revenue and expenses. Every sub-fund has its own fund balance.


Organization is normally a five-digit number representing the organizational level within the reporting unit.


Account is normally a four-digit number, which classified assets, liabilities, revenues, and expenses according to the California Community Colleges Budget and Accounting Manual (BAM). See Account Codes for a list of most frequently use expense account codes.


Program is a six-digit number representing the academic program or administrative area. The academic programs are defined in the Taxonomy of Programs (TOPS), published by the CA Community Colleges' Chancellor's Office. The administrative areas are defined in the BAM.

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    Phone: (510) 723-6600 | Last updated on 8/27/2016