State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1560 – Basis Conversion Current Liability -- Bonds Payable -- Revenue
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Issue Date:

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) of restricted funds specified in bond resolutions of revenue bonds issued, unpaid by the agency and backed by pledged revenue sources.

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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