State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 2400 – Fiduciary Net Position Held in Trust

 

Issue Date:

Purpose

Represents the difference between assets, deferred outflows, deferred inflows and liabilities of fiduciary fund assets held in trust.

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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