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GUIDE FOR BASIC ACCOUNTING AND REPORTING FOR …

GUIDE FOR BASIC ACCOUNTING AND REPORTING FOR upward AND DOWNWARD ADJUSTMENTS TO PRIOR YEAR OBLIGATIONS (Effective Fiscal Year 2018) GENERAL LEDGER AND ADVISORY BRANCH FISCAL ACCOUNTING OPERATIONS BUREAU OF THE FISCAL SERVICE DEPARTMENT OF THE TREASURY upward AND DOWNWARD ADJUSTMENTS TO PRIOR YEAR OBLIGATIONS 2 Final upward and Downward Scenario 2018 Version Number Date Description of Change Effective USSGL TFM 2005 Original Version Not in Archives 09/01/2018 Updated Transaction Codes, financial statements and appendices Bulletin 2017-16 upward AND DOWNWARD ADJUSTMENTS TO PRIOR YEAR OBLIGATIONS 3 Final upward and Downward Scenario 2018 Overview This GUIDE is designed for those who: Prepare agency Financial and non-Financial statements; Audit the agency financial statements; Manage or provide service to participants in upward and downward adjustments Design and maintain computer systems for financial programs; Instruct others in BASIC ACCOUNTING and REPORTING .

guide for basic accounting and reporting for upward and downward adjustments to . prior year obligations (effective fiscal year 2018) general ledger and advisory branch

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