What's in this Chapter This chapter contains detailed explanations of some of the concepts used by the Financial System, including: Organizational Hierarchy The UCLA Organizational Hierarchy is a means of classifying all the units of the campus into an organized structure. It tells us where we fit in the big picture. UCLA Full Accounting Unit Each part (field) of the FAU represents a different kind of information about the transactions that occur. It is the “who, what, why” of the Financial System Data, and is critical to understanding and analyzing financial performance. Recharge ID The Recharge ID is a shorthand for certain fields of the FAU,  and is essential for ordering goods and services from certain UCLA vendors. It is important that anyone who performs accounting or financial activities at UCLA understand these concepts, because they give meaningful information which can be used by the department to manage funds effectively and comply with policy.