ACCOUNTING CODES GENERAL LEDGER A-115-2 ACCOUNTING MANUAL Page 1 …

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ACCOUNTING MANUAL. Page 3. TL 95. *Change 6/30/06. ACCOUNTING CODES: GENERAL LEDGER. I. INTRODUCTION. This chapter is the official guide to the accounting …

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ACCOUNTING CODES: GENERAL LEDGER
A-115-2
ACCOUNTING MANUAL Page 1
TL 92 6/30/04
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. Revenue & Expenditure Account Group Codes 10
C. Fund Group Codes 11
D. Subaccount Codes 11
1. Current Funds Group 11
2. Plant Funds Group 11
E. Object Codes 11
1. General Object Codes 11
2. Object Codes Permissible with Each
Subaccount Code 12
3. The Object Code Field-Additional Uses 12
F. Transaction Codes 12
G. Other Codes 12
IV. References 13ACCOUNTING CODES: GENERAL LEDGER
A-115-2
Page 2 ACCOUNTING MANUAL
*Change 3/31/07 TL 96
Contents (Cont’d.)
Page
Exhibit A List of Valid Account Group Codes: Statement 14
of Net Assets (UNIVERSITY)
Exhibit B List of Valid Account Group Codes: Statement 29
of Plans’ Fiduciary Net Assets (UCRS Assets, Liabilities and Net Assets) and Statement of Changes in Plans’ Fiduciary Net Assets (UCRS
* Additions and Deductions)
Exhibit B.1 Subsidiary Reporting by Fund for 403(b), 33
DCP and 457(b)
Exhibit C List of Valid Account Group Codes: Revenues 39
and Expenditures (UNIVERSITY)
Exhibit D List of Valid Fund Group Codes 44
Exhibit E List of Valid Object Codes: Expenditures 50
(UNIVERSITY)…