State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1825 – Basis Conversion Non-current -- Unamortized Discounted Bonds Payable -- General Obligation

 

Issue Date:

Purpose


Reflects the basis conversion (to convert from modified accrual to full accrual basis) non-current portion of unamortized discounted general obligation bond proceeds over the face value (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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