USAS Coding Instructions
D46 NACUBO G/L Account Class Profile
Centrally defined. The NACUBO G/L Account Class Profile (D46) screen creates groupings of comptroller general ledger (GL) accounts. National Association of College and University Business Officers (NACUBO) GL account classes were used by colleges and universities before the implementation of Statement Number 34 of the Governmental Accounting Standards Board (GASB). Before GASB 34, the NACUBO general ledger structure (see Data Classification Structure on the USAS Reference page) was used in preparing the Annual Comprehensive Financial Report (ACFR).
The NACUBO GL account class is not posted to the financial tables; it is a grouping used for reporting only.
TEXAS SD46 UNIFORM STATEWIDE ACCOUNTING SYSTEM MM/DD/YY HH:MM PM
LINK TO: NACUBO G/L ACCOUNT CLASS PROFILE PROD
ACTION: (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
NACUBO GL ACCOUNT CLASS:
TITLE:
NACUBO GL ACCOUNT CATEGORY: (MUST BE IN D45 NACUBO GL ACCT CATEGORY PROFILE)
ACFR GL: (MUST BE IN D53-ACFR)
STATUS CODE:
EFF START DATE: EFF END DATE: LAST PROC DATE:
F1-HELP F3-END F4-INTERRUPT F6-PROCESS
ACTION (Required)
Enter the one-character action code.
| A | Add a new record |
|---|---|
| C | Change an existing record* |
| D | Delete an existing record* |
| N | Next – Recall next record |
| R | Recall |
*Note: Record must be recalled before this action can be performed.
NACUBO GL ACCOUNT CLASS (Control key – Required)
Enter the two-digit NACUBO GL account class. Below is a listing of NACUBO GL account classes by NACUBO category. NACUBO categories are centrally defined on the NACUBO G/L Account Category Profile (D45).
| 01 | Cash and temporary investments |
|---|---|
| 02 | Cash on hand |
| 03 | Cash in bank |
| 04 | Cash in state treasury |
| 05 | Reimbursements due from state treasury |
| 06 | Short term investments |
| 07 | Balance in state appropriations |
| 08 | Accounts receivable |
| 09 | Interfund receivable |
| 10 | Due from other funds |
| 11 | Due from other components |
| 12 | Due from other agencies |
| 13 | Investments |
| 14 | Securities lending collateral |
| 15 | Accrued interest and dividends receivable |
| 16 | Prepaid expenses |
| 17 | Deferred charges |
| 18 | Federal and other intergovernmental receivables |
| 19 | Deposits |
| 20 | Advances to other funds/agencies/governments |
| 21 | Notes and loans receivable |
| 22 | Consumable inventories |
| 23 | Resale inventories, at cost |
| 24 | Gifts receivables |
| 25 | Not used |
| 26 | Land |
| 27 | Buildings and building improvements |
| 28 | Improvements other than buildings |
| 29 | Vehicles, boats and aircraft |
| 30 | Equipment |
| 81 | Livestock |
| 82 | Construction in progress |
| 84 | Facilities and other improvements |
| 86 | Other fixed assets |
| 88 | Less: accumulated depreciation |
| 89 | Other assets |
| 31 | Accounts payable |
|---|---|
| 32 | Other liabilities |
| 33 | Federal/other intergovernmental payables |
| 34 | Interfund payable |
| 35 | Due to other funds |
| 36 | Due to other components |
| 37 | Due to other agencies |
| 38 | Deferred revenues |
| 39 | Accrued compensable absences payable |
| 40 | Advances from other funds/agencies/governments |
| 41 | Revenue bonds payable |
| 42 | General obligations bonds payable |
| 43 | Notes, loans and contracts payable |
| 44 | Lease purchase agreements payable |
| 45 | Obligations under securities lending |
| 46 | Funds held for others |
| 47 | Claims and judgments |
| 49 | Unrestricted reserved for other special purposes |
|---|---|
| 50 | Unrestricted reserved encumbrances |
| 51 | Unreserved reserved state appropriations to be lapsed |
| 52 | Unrestricted reserved accounts receivable |
| 53 | Unrestricted reserved resale inventory |
| 54 | Unrestricted reserved for inventory |
| 55 | Unrestricted reserved prepaid expenses |
| 56 | Unrestricted reserved self-insured plans |
| 57 | Unrestricted reserved imprest funds |
| 58 | Unreserved allocated subject to re-appropriation |
| 59 | Unreserved allocated future operating budgets |
| 60 | Unreserved allocated capital projects |
| 61 | Unreserved allocated inventories |
| 62 | Unreserved allocated student service fees |
| 63 | Unreserved allocated service department operating fund |
| 64 | Unreserved allocated student loan program |
| 65 | Unreserved allocated |
| 66 | Unreserved unallocated |
| 67 | Restricted |
| 68 | Restricted fund balance – colleges and universities |
| 69 | U.S. government grants refundable |
| 70 | Endowment |
| 71 | Term endowment |
| 72 | Funds functioning as endowment – restricted |
| 73 | Funds functioning as endowment – unrestricted |
| 74 | Net investment in plant |
| 79 | Non-NACUBO fund balance |
| 97 | Budgetary |
| 98 | System clearing |
| 75 | Statistics |
|---|---|
| 80 | Statistics |
| 83 | Restatements |
|---|---|
| 85 | Revenue |
| 87 | Revenue and other additions exhibit B portions |
| 90 | Expenditure and exhibit B other deduction |
| 95 | Transfers |
| 99 | Non-NACUBO GL accounts |
|---|
TITLE (Required to add new record)
Enter the NACUBO GL account class title (up to 40 characters).
NACUBO GL ACCOUNT CATEGORY (Required to add new record)
Enter the two-digit GL account category. See the NACUBO G/L Account Category Profile (D45) for a listing of valid values.
ACFR GL (Required to add new record)
Enter the ACFR general ledger account (up to 10 characters). This field is designed to establish a crosswalk between the ACFR reporting system and USAS. Recommended value: 00000000 (eight zeros). For other valid values, go online in USAS to the Titles Profile (D53) and enter ACFR in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.
Note: This field is not currently used to generate the ACFR.
STATUS CODE (Optional)
Enter the one-character status code.
| A | Active (default) |
|---|---|
| I | Inactive |
Note: The status code may be used in lieu of deleting a profile record to prevent the system from using the profile record for system processing. Set the status to I to inactivate profiles no longer in use.
EFF START DATE (Optional)
Enter the eight-digit effective start date (MMDDYYYY), which identifies when the information established on the profile record becomes accessible for system processing. Leaving this field blank causes the vendor/payee number to become immediately available for system processing, and the effective start date defaults to the current date.
EFF END DATE (Optional)
Enter the eight-digit effective end date (MMDDYYYY), which identifies when the profile record is no longer accessible for system processing. Leaving this field blank causes the profile to have no effective end date; therefore, any system processing using the profile record will not be restricted by the effective end date.
LAST PROC DATE (System generated)
Displays the last process date. The system defaults to the last date (MMDDYYYY) that any online modification (add or change) was made to the profile record.
Function Key Definitions
| F1 | (Help) Automatically links to the News/Help Table (90) screen. Will transfer to the appropriate type of help depending upon the screen and activity the user is on at the time F1 is pressed. |
|---|---|
| F3 | (End) Returns the screen to the menu associated with that screen. |
| F4 | (Interrupt) Initiates or ends an active interrupt. When ending an active interrupt, F4 returns the user to the original screen showing the same information as was on the screen when the active interrupt was initiated. This does not undo the last action. |
| F6 | (Process) Submits transaction data to the edit process. If the edit process is successful, an acceptance message is produced, and the profile record information is stored in the system. If the edit process is not successful, an error message(s) will result. Retains current information on the screen upon completion of processing. |