State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1325 – Non-current Unamortized Discounted Bonds Payable -- General Obligation
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Issue Date:

Purpose


Reflects the non-current portion of unamortized discounted general obligation bonds payable over the amount received from their sale.

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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