State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 5500 – Expenditure Control - Cash
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Issue Date:

Purpose


A general ledger account supported by an aggregate of individual account balances, which record the total of cash basis accounting transactions made affecting expenditure entries.

USAS Values


Normal Balance Debit
Account Type Nominal
GL Posting Level Detail [?]
Detail elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ, Appn, Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.



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