State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1300 – Non-current Bonds Payable -- General Obligation
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Issue Date:

Purpose


Reflects the non-current portion of general obligation bonds issued, unpaid by the agency and backed by the full faith and credit of the state.

USAS Values


Normal Balance Credit
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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