State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0360 – Library Books -- Non-depreciable

 

Issue Date:

Purpose

Reflects the cost of non-depreciable library books, bound periodicals, microfilm and other library items regardless of the source of funds used to acquire them.

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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