Transcription of ACCOUNTING CODES: General Ledger
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ACCOUNTING CODES: General Ledger
ACCOUNTING CODES: General Ledger A-115-2 ACCOUNTING MANUAL Page 1 TL 101 6/30/10 ACCOUNTING CODES: General Ledger Contents Page I. Introduction 3 II. Assignment and Use of Codes 5 A. Location Codes 5 B. Specific Account Codes 6 1. Balance Sheet Accounts 6 2. Revenue Accounts Current Funds Group Only 6 3. Expenditure Accounts Current Funds and Unexpended Plant Funds Groups 6 4. Establishing New Accounts 7 C. Fund Codes 7 D. Sub-account Codes 7 E. Object Codes 8 1. General Object Codes 8 2. Object Exceptions 8 3. The Object code Field Additional Uses 8 F. Transaction Codes 9 G. Other Codes 9 III. Listing of Codes 9 A. Location Codes 10 B. Specific Account Group Codes 10 1. Balance Sheet Account Group Codes 10 2.
numbers. Section III is a detailed listing of the code numbers. The two sections are parallel in organization; ... codes. Within sections II and III of this chapter, subsections are numbered A, B, C, etc., corresponding to the letters shown in the above coding block. ACCOUNTING CODES: GENERAL LEDGER A-115-2 ... A. LOCATION CODES 03-1-402450 ...
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