State of Texas – Fiscal Management

Manual of Accounts

Previous Next

General Ledger 9005 – Fund Balance -- Reserved for Encumbrances

 

Issue Date:

Purpose

The amount of budget reserved to pay encumbrances is stored in this account and is used as an offset account to encumbrances (General Ledger Code 9001).

USAS Values

Normal Balance Credit
Account Type Real
GL Posting Level Summary 2 [?]
Summary 2 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ and Appn.



Accessibility Policy