Issue Date:

Purpose

Reflects amounts due from private persons or organizations for goods and services furnished by a government, but for which the checks offered in payment were returned to the agency, unpaid by the financial institution they were drawn on.

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.