State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0066 – Current Assets Short Term Investment -- Repurchase Agreements
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Issue Date:

Purpose


Records agreements in which an agency (buyer/lender) transfers to a broker-dealer or financial institution (seller/borrower). The seller/borrower transfers securities to the agency and promises to repay the cash plus interest in exchange for the same securities or for different securities.

USAS Values


Normal Balance Debit
Account Type Real
GL Posting Level Summary 1 [?]
Summary 1 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.



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