State of Texas – Fiscal Management

Manual of Accounts

Previous Next

General Ledger 0190 – Current Assets Restricted -- Loans and Contracts
Skip to main content Skip to footer site map

 

Issue Date:

Purpose


Reflects the current assets portion of restricted loans and contracts receivable on demand or at a fixed or determinable time, based on an unconditional written promise with legal restrictions signed by the maker.

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.



Accessibility Policy