State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0320 – Land

 

Issue Date:

Purpose


Reflects cost of real estate purchased for use, not as an investment, usually including land improvements completed before the purchase of the real estate but not including buildings or other limited life structures.

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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