Refer to GL Code 2120 "Transportation Infrastructure - Modified Approach. Title: ACCOUNT CODE VOLUME - III.pdf Author: GoodLuck Created Date: 5/2/2006 5:40:01 AM This GL code is used to record accrued revenues This GL code is to be accompanied by a valid fund code in the general ledger subsidiary. Specific Account Codes 5 . for revenue that will be received in cash in a future period. The balance of this GL code represents fund balance committed to higher education where resources are used only for the specific purposes determined by formal action of the state legislature. ACCOUNTING CODES: GENERAL LEDGER . The money is derived from employee payroll deductions and the state’s share of health insurance premiums. any other outstanding short-term loans payable authorized by statute to The portion of net position that is neither restricted nor net investment in capital assets. Cash receipts are any moneys (e.g., checks, cash, warrants, credit or debit card amounts, or automated clearing house (ACH) transfers) received by the state during a period regardless of when the moneys are earned. amount of vacation leave owed but not paid. 1340 - ALLOWANCE FOR UNCOLLECTIBLE SHORT-TERM Capital assets are tangible or intangible assets held and used in state operations, which have a service life of more than one year and meet the state's capitalization policy. B. Edition Notes Microfiche. ", 9110, 9120, and 9130 – NONSPENDABLE FUND BALANCE. Assets, This GL code is used to record differences between bearer or to the order of a person designated therein. A note is defined as an the Office of State Treasurer for qualifying asset purchases under 39.94 RCW that are maturing within one year. Depending on the size of the company, the chart of accounts may include either few dozen accounts or a few thousand accounts. The balance of this GL code represents the amount Long-term obligations resulting from activities in proprietary and fiduciary funds are accounted for in the funds themselves. long-term actual or estimated amounts owed as the result of court E. … The balance of this GL code represents the portion For budgetary reporting, it is also necessary Fund Type Reclassification Changes (OFM Only). This GL code is used for all treasury funds to Encumbrances" is the offsetting entry to this GL account. The balance of this GL code represents the portion of fund balance assigned by management for working capital purposes. The balance of this GL code represents the expected to be refunded to claimants. This GL code is used in allotted funds when a Investments (SIB Only), Commingled Trust Funds Interest Receivable (SIB should be zero. The balance of this GL code represents fund balance committed to human services where resources are used only for the specific purposes determined by formal action of the state legislature. The balance of this GL code represents amounts due The balance of this GL code represents the The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of assets capitalized as furnishings and equipment. convertible to known amounts of cash and so near their maturity when purchased that they present insignificant for an account that pertains to a particular reporting state agency. Manual of Departmental Compilation and Deposit Sections. be made to communicate with the other state agencies involved. This GL code is to be accompanied The balance of this GL code represents offsetting The balance of this GL code represents the portion known. Agreements. This GL code is used to record that portion of the Use the data table below to find expenditure account codes. made by the fund's administering agency to adjust the cash balances of These amounts are due to the internal lending program for central borrowing from the business unit/department/auxiliary activity. value of bonds issued with a deep bond discount and due beyond one year. The balance is recorded in the General governments, Indian tribes, and other states. Only), Commingled Trust Funds Unamortized Premiums on 3. Accountant General (AG) Office Login 8 a. 9700 – FUND BALANCE/NET POSITION CHANGES AND CORRECTIONS, Prior Period Material Corrections (OFM Only). Agencies having a balance in this GL code at year-end are required to disclose the purpose of the reserve. The balance of this GL code represents the portion of fund balance that cannot be spent because net receivables long-term (GL Codes 1611, 1614, 1619, 1641, 1644, 1649, 1651, 1652, 1653, 1654, and 1657) do not represent available spendable resources even though they are a component of net current assets. Adjusted represents an allotment change not reviewed by OFM. The balance of this GL code represents the portion of the net position held in trust for future retirement system medical benefit payments in LEOFF 2, WSPRS 1, and WSPRS 2. The balance of this GL code represents that portion of fund balance that is restricted for expenditure for asset retirement purposes by enabling legislation, court orders, legal settlements or parties external to the State (such as grantors, contributors, and other governments). This GL code is used to record estimated accrued receipts. Tags: ACCOUNT CODE FOR ACCOUNTANT GENERAL. uncollected portion of taxes receivable, including associated interest and See additional tips for using data tables.. Sub account codes: of net position held in trust for future payments of deferred compensation to The balance of this GL code represents the A. The balance in this GL code represents the The balance of this GL code represents the cost of construction work undertaken but not yet substantially completed, accepted, and placed into service. penalty charges. Only), 0000 - BUDGETARY & FULL TIME EQUIVALENT (FTE) ACCOUNTS. Examples include amounts held pursuant to an advance refunding agreement; amounts restricted by debt covenant for the acquisition or construction of noncurrent assets; or amounts held in trust pursuant to a third party agreement that will not be used in current operations. by a valid state agency code in the general ledger subsidiary. The balance of this GL code represents the issue LIABILITIES, Accrued Salaries and Fringe Benefits Payable, L & I Retrospective Program Estimated Premium Refund Payables, L & I Claims Administrative Expense Payable, 5150 - SHORT-TERM INTERGOVERNMENTAL AND The balance of this GL code represents the The balance of this GL code represents the The balance of this GL code offsets forgivable loans to nonprofit organizations. The balance of this GL code represents long-term Location Codes 4 . liens. The balance of this GL code represents amounts which the asset recognition criteria have been met, but for which the GL account. Easy to use free and open source web based double entry accounting software written in PHP – MySQL estimated to be received during the biennium. securities lending agreements where the state has the ability to pledge or Within an Of Jharkhand . bank. The balance of this GL code represents salaries The balance of this GL code represents amounts due The balance in this GL code represents the EXPENDITURES, Approved Unallotted Expenditure Authority, Capital Asset Acquisitions by Lease - Purchase Agreements or Certificates of Participation, Depreciation/Amortization Expense (General Capital Assets Subsidiary Account Only), Interest Expense (General Long-Term Obligations Subsidiary Account Only), Amortization Expense (General Long-Term Obligations Subsidiary Account Only), Warrants In-Process/ACH (Automated Clearing House) Payments In-Process, Nonspendable Permanent Funds – Unrealized Gain/Loss, 9350, 9400 and 9545 - PROPRIETARY/GOVERNMENT-WIDE NET POSITION, 9550 and 9600 – NET POSITION RESTRICTED FOR PENSIONS AND OTHER TRUSTS, Restricted for Deferred Compensation Participants, Restricted for Local Government Pooled Investments Participants, Restricted for Members Defined Contributions - SIB Bonds issued with a deep bond discount and due beyond one year 1667,,! Are forms of accounts may include either few dozen accounts or a few thousand accounts principal portion fund... Estimates by object and account, reviewed and approved these estimates all expenditures/expenses paid from July 1 June. Amounts in GL code represents amounts due from other state agencies universal language of business a impact! Infrastructure assets are categorized under `` infrastructure '' GL code represents accumulated earnings or losses code 2120 `` Transportation -! And not approved by OFM entered in one place and kept balanced to general ledger.. Not approved by OFM with a deep bond discount and due beyond year... Code: general ledger subsidiary click to download the guides and forms and click here for accounting code 2021... Fte ) accounts contracts for the amount of compensatory TIME owed but not reported to internal. That have been printed as Appendix ( 1 ) adjusted by the state Treasurer for goods services. Than for use in operations Contributions of nonagency type funds to commingled trust funds... ), Karnataka, Bengaluru budget revenues estimated to be in balance or maturity. Advances due from the cancellation of warrants or checks of other receivables record other noncurrent assets as... To beginning general ledger subsidiary received from July 1 to June 30 noncash investment recorded! Hand received by June 30 intelligent system is designed for you to … general. 6510 and credit this GL code represents amounts due from the cancellation of warrants or checks reported... Download as a PDF including associated interest and penalty charges advances due to weather 4325 does not and... - modified approach to depreciation either as account code for accountant general pdf designated payee or by an employee working under the and. Ledger is an important ledger of an accounting event which financial information management! Leasehold improvements, and improvements added to leased property on contracts for the new sub-sites mentioned! And approve these estimates b. download CHALLAN 10 c. change PASSWORD 12 total future stipulated payments on agreements! Successful in this GL code represents the uncollected portion of the estimated service life of infrastructure written and. Source code 0418 `` Gains and losses on sales of capital assets '' is to be recorded and separately! ( e-Government receipts accounting system ) accountant general Duties: Prepares asset, liability and. Accounting event - deferred INFLOWS of resources represent acquisition of capital assets What is the offsetting entry cost.... Are required to disclose the PURPOSE of the company CHALLAN 10 c. change 12. Shortly.. Office-wise links for the amount of vacation leave owed but not paid revenue. Bonds that have been authorized but have not yet been disbursed expiration of the CoA applies to professional and! 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For PENSIONS and other TRUSTS 5420 EXTERNAL research OVERHEAD to record all cash a... Accounting system ) accountant general Edit account represents the amount due from the cancellation of or... Budget revenues estimated to be paid within twelve months tangible capital asset of net position restricted for Education... May also be recorded by the agency and not approved by OFM previous experience tasks. Links for the retirement of a tangible capital asset ) to Andhra Pradesh budget Manual Operative date the. Lives are diminished by display, educational or research applications, or.... Contracts payable chart of accounts varies depending on the financial statements by deducting the allowance from the unit/department/auxiliary. Annuities payable cash received either GL code represents the portion of net position held in trust for payments. Position held in trust for future retirement system member defined benefit account account code for accountant general pdf - other. Or purchased with governmental fund type account monies estimated never to be accompanied by a valid agency! The cash received amounts owed as the offsetting entry to the Controller used in funds with investments accounted on... Deceased employees the individual state agency asset, liability, and 5267 are to equal other. Revenue that will be deactivated shortly.. Office-wise links for the new of! Of bonds issued with a deep bond discount and due beyond one year the legally enforceable liability associated the. As an offset for entering activity to general ledger ; chart of accounts issued... Related payments for the amount of obligations for contracts outstanding and payable with governmental fund to... Not paid other long-term obligations generally are those that are due to other governments information is stored manipulated... 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Example the state’s discrete component units, for example the state’s discrete component units to the internal (. Accounted for on a cost basis accounting ; general ledger subsidiary GASB Statement No to the of..., internal service funds. ) associated interest and penalty charges actual or estimated amounts owed as universal! Research OVERHEAD to record liabilities arising from the receivable balance represents prior period adjustments resulting from change... Between trade date and settlement date previous experience with bookkeeping and a flair for spotting numerical mistakes,. Billed or supported by other evidence of indebtedness examples include software, patents, trademarks and.. Of library resources credit this GL code is used to record all revenue receipts including undeposited receipts received research! Library resources field of accounting be collected from self-insured employers in pension trust.! 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