Basis Conversion Current Liability -- Bonds Payable -- Revenue | General Ledger Accounts | Texas Comptroller Manual of Accounts

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.

Texas Comptroller Manual of Accounts - Fiscal 2025 General Ledger 1560 – Basis Conversion Current Liability -- Bonds Payable -- Revenue

Purpose

USAS Values

Texas Comptroller Manual of Accounts - Fiscal 2025
General Ledger 1560 – Basis Conversion Current Liability -- Bonds Payable -- Revenue