State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0645 – Basis Conversion -- Furniture/Equipment
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Issue Date:

Purpose


Reflects the basis conversion (to convert from modified accrual to full accrual basis) for furniture and equipment that does not lose its identity, change in materiality or is consumed immediately by use.

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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