State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 3950 – Basis Conversion Unrestricted Net Position
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Issue Date:

Purpose

Represents the basis conversion (to convert from modified accrual to full accrual basis) portion for unrestricted net position.

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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