State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0620 – Basis Conversion -- Land and Land Improvements

 

Issue Date:

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) amounts for land and land improvements purchased for use. This does not include buildings or building improvements.

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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