State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1100 – Current Liability Unamortized Discount Bonds Payable -- Other
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Issue Date:

Purpose

Reflects current unamortized portion of other discount bonds payable over the amount received from their sale (excluding accrued interest and issuance costs).

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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