Issue Date:

Purpose

A general ledger account supported by an aggregate of individual account balances relating to payroll expense accrued (in its pure form, this would represent a collection of payrolls incurred but not yet paid).

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.