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Comptroller General Ledger Accounts

Note: Only active general ledger accounts are listed. Please see the Texas Comptroller Manual of Accounts or General Ledger Accounts for a more detailed description of the USAS general ledger accounts.

Summary level 1 elements posted:
Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.
Summary level 2 elements posted (in addition to elements listed for summary level 1):
COBJ, AOBJ and Appn.
Detail post elements posted (in addition to elements listed for summary levels 1 and 2):
Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.
Click on any column heading to sort by that column
GL
Account
Title Properties
0010 CASH ON HAND Real debit GL account balance; summary post level 1
0015 IMPREST CASH ON HAND Real debit GL account balance; summary post level 1
0020 PETTY CASH ON HAND Real debit GL account balance; summary post level 1
0030 TRAVEL CASH ON HAND Real debit GL account balance; summary post level 1
0035 CASH IN TRANSIT/REIMB DUE FR TREASURY Real debit GL account balance; summary post level 1
0040 CASH IN BANK Real debit GL account balance; summary post level 1
0041 IMPREST CASH IN BANK Real debit GL account balance; summary post level 1
0042 PETTY CASH IN BANK Real debit GL account balance; summary post level 1
0043 TRAVEL CASH IN BANK Real debit GL account balance; summary post level 1
0044 CASH IN BANK-REVOLVING FUNDS Real debit GL account balance; summary post level 1
0045 CASH IN STATE TREASURY Real debit GL account balance; summary post level 2
0047 SHARED CASH Real debit GL account balance; detail post
0048 LEGISLATIVE CASH Real debit GL account balance; detail post
0050 CA CASH EQ-US GOVERNMENT OBLIGATIONS Real debit GL account balance; summary post level 1
0051 CA CASH EQ-INTERNAT GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0052 CASH IN U. S. TREASURY Real debit GL account balance; summary post level 2
0053 CA CASH EQ-DOMEST CORP OBLIGATIONS Real debit GL account balance; summary post level 1
0054 CA CASH EQ-INTL OBLIGATIONS-OTHER Real debit GL account balance; summary post level 1
0055 CA ST INV INTERNATIONAL EQUITY Real debit GL account balance; summary post level 1
0056 CA CASH EQ-MISCELLANEOUS INVESTMENTS Real debit GL account balance; summary post level 1
0057 CA ST INV-INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0059 CA ST INV-DERIVATIVE INSTRUMENTS Real debit GL account balance; summary post level 1
0060 CA ST INV-US GOVERNMENT OBLIGATIONS Real debit GL account balance; summary post level 1
0061 CA RESTR-CASH ON HAND Real debit GL account balance; summary post level 1
0062 CA ST INV-SHORT TERM INVESTMT FD-STIF Real debit GL account balance; summary post level 1
0063 CA REST ST INV US GOVT OBLIG Real debit GL account balance; summary post level 1
0064 CA ST INV-CORPORATE OBLIGATIONS Real debit GL account balance; summary post level 1
0065 CA ST INV-MISCELLANEOUS INVESTMENTS Real debit GL account balance; summary post level 1
0066 CA ST INV-REPURCHASE AGREEMENTS Real debit GL account balance; summary post level 1
0067 INVESTED COLLATERAL Real debit GL account balance; summary post level 1
0068 CA RESTR-IMPREST/PETTY/TRVL CASH ON HAND Real debit GL account balance; summary post level 1
0069 CA RESTR-CASH IN BANK Real debit GL account balance; summary post level 1
0070 CA RESTR-IMPREST/PETTY/TRVL CASH IN BANK Real debit GL account balance; summary post level 1
0071 CA RESTR-CASH IN STATE TREASURY Real debit GL account balance; summary post level 1
0072 CA RESTR CASH EQ US GOVT OBLIG Real debit GL account balance; summary post level 1
0073 CA RESTR CASH EQ-INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0074 CA RESTR CASH EQ-DOMESTIC CORP OBLIG Real debit GL account balance; summary post level 1
0075 CA RESTR CASH EQ-INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0076 CA RESTR CASH EQ-MISC INV Real debit GL account balance; summary post level 1
0082 CA RESTR ST INV-MISC INVESTMENTS Real debit GL account balance; summary post level 1
0083 CA REST ST INV INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0084 CA REST ST INV DOM CORP OBLIG Real debit GL account balance; summary post level 1
0085 CA REST ST INV INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0086 CA REST ST INV REPURCHASE AGREEMENT Real debit GL account balance; summary post level 1
0104 NC INV-US GOVERNMENT OBLIGATIONS Real debit GL account balance; summary post level 1
0105 NC INV-DERIVATIVE INSTRUMENTS Real debit GL account balance; summary post level 1
0106 NC INV-MISCELLANEOUS INVESTMENTS Real debit GL account balance; summary post level 1
0107 NC INV-DOMESTIC CORP OBLIGATIONS Real debit GL account balance; summary post level 1
0108 CA ST INV DOMESTIC EQUITY Real debit GL account balance; summary post level 1
0109 NC INV-DOMESTIC EQUITY Real debit GL account balance; summary post level 1
0110 CA ST INV INTERNAT OBLIGATIONS-OTHER Real debit GL account balance; summary post level 1
0111 NC INV INTERNATIONAL EQUITY Real debit GL account balance; summary post level 1
0112 NC INV-INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0113 NC INV-INT'L OBLIGATIONS OTHER Real debit GL account balance; summary post level 1
0116 NC INV-EXTERNALLY MANAGED INVESTMENTS Real debit GL account balance; summary post level 1
0117 NC INV-REAL ESTATE INVESTMENTS Real debit GL account balance; summary post level 1
0118 CA ST INV-POOLED INVESTMENTS Real debit GL account balance; summary post level 1
0119 NC INV-POOLED INVESTMENTS Real debit GL account balance; summary post level 1
0120 NC INV-PREM/DISC OTHER PUB OBLIGATIONS Real credit GL account balance; summary post level 1
0124 NC INV-PREMIUM/DISCOUNT US GOVT. OBLG. Real credit GL account balance; summary post level 1
0126 NC INV-PREMIUM/DISCOUNT MISC. INVEST. Real credit GL account balance; summary post level 1
0127 NC INV-PREMIUM/DISCOUNT CORP. OBLIG. Real credit GL account balance; summary post level 1
0130 NC INV-PREMIUM/DISCOUNT MTG INVESTMENTS Real credit GL account balance; summary post level 1
0160 CA ST INV-INVESTMENTS IN POOLED CASH Real debit GL account balance; summary post level 1
0170 CA HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0171 DEFERRED OUTFLOW OF RESOURCES-GOV FD Real debit GL account balance; summary post level 1
0190 CA RESTR LOANS AND CONTRACTS Real debit GL account balance; summary post level 1
0200 INTEREST RECEIVABLE - INVESTMENTS Real debit GL account balance; summary post level 1
0201 OTHER INTEREST RECEIVABLE Real debit GL account balance; summary post level 1
0205 DIVIDENDS RECEIVABLE Real debit GL account balance; summary post level 1
0218 CA ACCTS. REC-SALES TAX Real debit GL account balance; summary post level 1
0220 TAXES RECEIVABLE Real debit GL account balance; summary post level 1
0225 ALLOWANCE FOR UNCOLLECTIBLE TAXES Real credit GL account balance; summary post level 1
0230 ACCTS. RECEIVABLE - BILLED Real debit GL account balance; summary post level 1
0231 ACCTS. RECEIVABLE - UNBILLED Real debit GL account balance; summary post level 1
0232 ACCTS. REC - LICENSE, FEES & PERMITS Real debit GL account balance; summary post level 1
0233 ACCTS. REC - SALES OF GOOD AND SERVICES Real debit GL account balance; summary post level 1
0234 ACCTS. REC-TUITION Real debit GL account balance; summary post level 1
0235 ALLOW. FOR UNCOLLECTIBLE A/R Real credit GL account balance; summary post level 1
0236 ACCTS. RECEIVABLE-RETURNED CHECKS Real debit GL account balance; summary post level 1
0237 ACCTS. REC - SETTLEMENT OF CLAIMS Real debit GL account balance; summary post level 1
0238 ACCTS. REC - OTHER REVENUES Real debit GL account balance; summary post level 1
0240 FEDERAL RECEIVABLE Real debit GL account balance; summary post level 1
0241 FEDERAL RECEIVABLE-UNBILLED Real debit GL account balance; summary post level 1
0242 CA GIFTS RECEIVABLES Real debit GL account balance; summary post level 1
0243 ALLOW.FOR UNCOLL GIFTS & GRANT REC Real credit GL account balance; summary post level 1
0245 OTHER INTERGOVERNMENT RECEIVABLE Real debit GL account balance; summary post level 1
0247 INVEST TRADE RECEIVABLE Real debit GL account balance; summary post level 1
0250 NOTES/LOANS AND CONTRACTS RECEIVABLE Real debit GL account balance; summary post level 1
0255 ALLOW. FOR UNCOLL LOANS & CONTRACTS Real credit GL account balance; summary post level 1
0270 CURRENT OTHER RECEIVABLES Real debit GL account balance; summary post level 1
0279 CA INTERFUND RECEIVABLE-NO POST DOC FILE Real debit GL account balance; summary post level 1
0281 INTERFUND RECEIVABLE FROM GENRAL REV Real debit GL account balance; summary post level 2
0282 DUE FROM UNIV COMPONENTS / SYSTEM Real debit GL account balance; summary post level 1
0283 DUE FROM OTHER FUNDS Real debit GL account balance; summary post level 1
0284 DUE FROM OTHER AGENCIES Real debit GL account balance; summary post level 1
0285 CONSUM. INVENTORIES (MAT. AND SUPPLIES) Real debit GL account balance; summary post level 1
0287 DUE FROM PRIMARY GOVERNMENT Real debit GL account balance; summary post level 1
0288 DUE FROM COMPONENT UNITS Real debit GL account balance; summary post level 1
0290 MDSE INVENTORIES (STORES FOR RESALE) Real debit GL account balance; summary post level 1
0295 PREPAID ITEMS Real debit GL account balance; summary post level 1
0296 DEPOSITS Real debit GL account balance; summary post level 1
0306 NC INTERFUND RECEIVABLE Real debit GL account balance; summary post level 1
0310 ADVANCES TO OTHER GOVERNMENTS Real debit GL account balance; summary post level 1
0315 SUBGRANTEE/SUBGRANTOR ADVANCES Real debit GL account balance; summary post level 1
0316 NC GIFTS RECEIVABLES Real debit GL account balance; summary post level 1
0317 NC ALLOW. FOR UNCOLL GIFTS & GRANTS REC Real credit GL account balance; summary post level 1
0320 LAND Real debit GL account balance; summary post level 1
0325 BUILDINGS & BLDG IMPROVEMENTS Real debit GL account balance; summary post level 1
0327 FACILITIES & OTHER IMPROVEMENTS Real debit GL account balance; summary post level 1
0328 ACCUM DEPREC/FACILITIES & OTH IMPRVMNTS Real credit GL account balance; summary post level 1
0330 ACCUM DEPREC/BUILDINGS & BLDG IMP Real credit GL account balance; summary post level 1
0334 INFRASTRUCTURE-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0335 INFRASTRUCTURE-DEPRECIABLE Real debit GL account balance; summary post level 1
0340 ACCUM DEPREC-INFRASTRUCTURE DEPRECIABLE Real credit GL account balance; summary post level 1
0345 FURNITURE/EQUIPMENT Real debit GL account balance; summary post level 1
0350 ACCUM DEPREC/FURNITURE, EQUIP. Real credit GL account balance; summary post level 1
0355 VEHICLES, BOATS AND AIRCRAFT Real debit GL account balance; summary post level 1
0356 ACCUM DEPR. VEHICLES,BOATS/AIRCRAFT Real credit GL account balance; summary post level 1
0360 LIBRARY BOOKS-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0361 LIBRARY BOOKS-DEPRECIABLE Real debit GL account balance; summary post level 1
0380 CONSTRUCTION IN PROGRESS Real debit GL account balance; summary post level 1
0382 OTHER CAPITAL ASSETS-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0383 OTHER CAPITAL ASSETS-DEPRECIABLE Real debit GL account balance; summary post level 1
0384 ACCUM DEPR-OTHER CAPITAL ASSETS Real credit GL account balance; summary post level 1
0385 OTHER ASSETS Real debit GL account balance; summary post level 1
0386 ACCUM DEPR-LIBRARY BOOKS Real credit GL account balance; summary post level 1
0387 LAND USE RIGHTS - PERMANENT Real debit GL account balance; summary post level 1
0389 LAND USE RIGHTS - TERM Real debit GL account balance; summary post level 1
0390 SECURITIES HELD IN TRUST Real debit GL account balance; summary post level 1
0391 OTHER INTANGIBLE CAP ASSETS-PERMANENT Real debit GL account balance; summary post level 1
0392 OTHER INTANGIBLE CAPITAL ASSETS-TERM Real debit GL account balance; summary post level 1
0393 COMPUTER SOFTWARE - INTANGIBLE Real debit GL account balance; summary post level 1
0394 ACCUM AMORT/LANDUSE RIGHTS-TERM Real credit GL account balance; summary post level 1
0396 ACCUM AMORT/COMPUTER SOFTWARE-INTANGIBLE Real credit GL account balance; summary post level 1
0397 ACCUM AMORT/OTHER INTANGIBLE CAP ASSETS Real credit GL account balance; summary post level 1
0415 FUNDS HELD BY SYSTEM ADMINISTRATION Real debit GL account balance; summary post level 1
0420 PROCEEDS FR BONDS INV.IN PLANT OF COMPO Real debit GL account balance; summary post level 1
0421 INTANGIBLE ASSETS - SCA Real debit GL account balance; summary post level 1
0422 ACCUM AMORT - INTANGIBLES - SCA Real credit GL account balance; summary post level 1
0430 NC PREPAID ITEMS Real debit GL account balance; summary post level 1
0431 NC DEPOSITS Real debit GL account balance; summary post level 1
0432 NC OTHER ASSETS Real debit GL account balance; summary post level 1
0433 NC SECURITIES HELD IN TRUST Real debit GL account balance; summary post level 1
0434 EQUITY HOLDINGS FOR ECON DEV-ETF Real debit GL account balance; detail post
0435 ASSETS HELD IN TRUST Real debit GL account balance; summary post level 1
0450 NC RESTRICTED-CASH IN BANK Real debit GL account balance; summary post level 1
0451 NC RESTRICTED CASH IN STATE TREASURY Real debit GL account balance; summary post level 1
0452 NC RESTRICTED-CASH EQ US GOVT OBLIG Real debit GL account balance; summary post level 1
0453 NC RESTRICTED ST INV US GOVT OBLIG Real debit GL account balance; summary post level 1
0454 NC RESTRICTED-CASH EQ INT'L GOVT OBLIG Real debit GL account balance; summary post level 1
0455 NC RESTRICTED-RECEIVABLES Real debit GL account balance; summary post level 1
0456 NC RESTRICTED-CASH EQ DOM CORP OBLIG Real debit GL account balance; summary post level 1
0457 NC RESTRICTED-CASH EQ INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0458 NC RESTRICTED-CASH EQ MISC INVESTMENTS Real debit GL account balance; summary post level 1
0459 NC RESTRICTED ST INV INT'L GOVT OBLIG Real debit GL account balance; summary post level 1
0460 NC RESTRICTED-DOMESTIC EQUITY Real debit GL account balance; summary post level 1
0461 NC RESTRICTED ST INV DOM CORP OBLIG Real debit GL account balance; summary post level 1
0462 NC RESTRICTED LOANS & CONTRACTS Real debit GL account balance; summary post level 1
0463 NC RESTRICTED ST INV INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0464 NC RESTRICTED ST INV REPURCHASE AGREEMEN Real debit GL account balance; summary post level 1
0465 NC RESTRICTED-OTHER ASSETS Real debit GL account balance; summary post level 1
0466 NC LOANS AND CONTRACTS Real debit GL account balance; summary post level 1
0467 NC-OTHER RECEIVABLES Real debit GL account balance; summary post level 1
0468 NC RESTRICTED ST INV MISCELLANEOUS INV Real debit GL account balance; summary post level 1
0469 NC RESTRICTED-INV INTERNATIONAL EQUITY Real debit GL account balance; summary post level 1
0470 NC RESTRICTED-INV US GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0471 NC RESTRICTED-INV INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0472 NC RESTRICTED-INV DOM CORP OBLIGATIONS Real debit GL account balance; summary post level 1
0473 NC RESTRICTED-INV INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0474 NC RESTRICTED INV-REAL ESTATE Real debit GL account balance; summary post level 1
0475 NC RESTRICTED-INV MISC INVESTMENTS Real debit GL account balance; summary post level 1
0476 NC-TAXES RECEIVABLES Real debit GL account balance; summary post level 1
0477 NC-FEDERAL RECEIVABLES Real debit GL account balance; summary post level 1
0480 NC RESTRICTED INV-DERIVATIVE INSTRUMENTS Real debit GL account balance; summary post level 1
0481 NC HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0482 DEFERRED OUTFLOW OF RESOURCES Real debit GL account balance; summary post level 1
0518 BC ACCTS. REC SALES TAX Real debit GL account balance; summary post level 1
0525 BC ALLOWANCE FOR UNCOLLECTIBLE TAXES Real credit GL account balance; summary post level 1
0539 BC ACCTS. REC Real debit GL account balance; summary post level 1
0559 BC CA INV - DERIVATIVE INSTRUMENT Real debit GL account balance; summary post level 1
0570 BC CA HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0571 DEFERRED OUTFLOW OF RESOURCES-PENSION Real debit GL account balance; summary post level 1
0572 DEFERRED OUTFLOW OF RESOURCES-OPEB Real debit GL account balance; summary post level 1
0595 BC PREPAID ITEMS Real debit GL account balance; summary post level 1
0620 BC LAND & LAND IMPROVEMENTS Real debit GL account balance; summary post level 1
0625 BC BUILDINGS & BLDG IMPROVEMENTS Real debit GL account balance; summary post level 1
0627 BC FACILITIES & OTHER IMPROVEMENTS Real debit GL account balance; summary post level 1
0628 BC ACCUM DEPR-FACILITIES & OTHR IMPRVMTS Real credit GL account balance; summary post level 1
0630 BC ACCUM DEPR-BLDGS & BLDG IMPROV Real credit GL account balance; summary post level 1
0634 BC INFRASTRUCTURE-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0635 BC INFRASTRUCTURE-DEPRECIABLE Real debit GL account balance; summary post level 1
0640 BC ACCUM DEPR-INFRASTRUCTURE Real credit GL account balance; summary post level 1
0645 BC FURNITURE/EQUIPMENT Real debit GL account balance; summary post level 1
0650 BC ACCUM DEPR-FURN & EQUIP Real credit GL account balance; summary post level 1
0655 BC VEHICLES, BOATS AND AIRCRAFT Real debit GL account balance; summary post level 1
0656 BC ACCUM DEPR-VEHICLES, BOATS & AIRCRAFT Real credit GL account balance; summary post level 1
0680 BC CONSTRUCTION IN PROGRESS Real debit GL account balance; summary post level 1
0682 BC OTHER CAPITAL ASSETS-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0683 BC OTHER CAPITAL ASSETS-DEPRECIABLE Real debit GL account balance; summary post level 1
0684 BC ACCUM DEPR-OTHER CAPITAL ASSETS Real credit GL account balance; summary post level 1
0687 BC LAND USE RIGHTS - PERMANENT Real debit GL account balance; summary post level 1
0689 BC LAND USE RIGHTS - TERM Real debit GL account balance; summary post level 1
0691 BC-OTHER INTANGIBLE CAP ASSETS-PERMANENT Real debit GL account balance; summary post level 1
0692 BC-OTHER INTANGIBLE CAPITAL ASSETS-TERM Real debit GL account balance; summary post level 1
0693 BC COMPUTER SOFTWARE - INTANGIBLE Real debit GL account balance; summary post level 1
0694 BC ACCUM AMORT/LANDUSE RIGHTS-TERM Real credit GL account balance; summary post level 1
0696 BC-ACCUM AMORT/COMPUTER SOFTWARE-INTANG Real credit GL account balance; summary post level 1
0697 BC-ACCUM AMORT/OTHER INTANGBL CAP ASSETS Real credit GL account balance; summary post level 1
0705 BC NC INV - DERIVATIVE INSTRUMENT Real debit GL account balance; summary post level 1
0730 BC NC PREPAID ITEMS Real debit GL account balance; summary post level 1
0781 BC NC HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0782 BC DEFERRED OUTFLOW OF RESOURCES Real debit GL account balance; summary post level 1
0783 BC DEFERRED OUTFLOW OF RESOURCES-PENSION Real debit GL account balance; summary post level 1
0784 BC DEFERRED OUTFLOW OF RESOURCES-OPEB Real debit GL account balance; summary post level 1
0927 BC NC NET PENSION/OPEB ASSET Real debit GL account balance; summary post level 1
1009 VOUCHERS PAYABLE Real credit GL account balance; summary post level 1
1010 ACCOUNTS PAYABLE Real credit GL account balance; summary post level 1
1011 INVEST TRADE PAYABLE Real credit GL account balance; summary post level 1
1012 CONTRACTS PAYABLE-RETAINED PERCENTAGE Real credit GL account balance; summary post level 1
1014 CL PAYABLE FRM RESTRICTED ASSEST NON-LTL Real credit GL account balance; summary post level 1
1015 PAYROLL PAYABLE Real credit GL account balance; summary post level 1
1016 PAYROLL PAYABLE-SEMIMONTHLY Real credit GL account balance; summary post level 1
1020 PAYROLL TAXES PAYABLE Real credit GL account balance; summary post level 1
1025 CL EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1030 CL CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1032 CL POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1035 CL LIAB PYBL FROM RESTRICTED ASSETS Real credit GL account balance; summary post level 1
1040 FEDERAL PAYABLE Real credit GL account balance; summary post level 1
1045 OTHER INTERGOVERNMENT PAYABLE Real credit GL account balance; summary post level 1
1046 UNEARNED REVENUES Real credit GL account balance; summary post level 1
1049 CL INTERFUND PAYABLE Real credit GL account balance; summary post level 1
1050 DUE TO OTHER AGENCIES Real credit GL account balance; summary post level 1
1051 GENERAL REVENUE INTERFUND PAYABLE Real credit GL account balance; summary post level 2
1052 DUE TO UNIV COMPONENTS / SYSTEM Real credit GL account balance; summary post level 1
1053 DUE TO OTHER FUNDS Real credit GL account balance; summary post level 1
1055 CL BONDS PAYABLE- GENERAL OBLIG. Real credit GL account balance; summary post level 1
1057 DUE TO PRIMARY GOVERNMENT Real credit GL account balance; summary post level 1
1058 DUE TO COMPONENT UNITS Real credit GL account balance; summary post level 1
1060 CL BONDS PAYABLE- REVENUE Real credit GL account balance; summary post level 1
1065 CL BONDS PAYABLE - OTHER Real credit GL account balance; summary post level 1
1066 CL NOTES/LOANS/CONTRACTS PAYABLE Real credit GL account balance; summary post level 1
1068 CL SHORT TERM DEBT-NOTES & LOANS PAYABLE Real credit GL account balance; summary post level 1
1070 CL TAX & REV ANTICIPATION NOTES PAYABLE Real credit GL account balance; summary post level 1
1075 CL UNAMORT PREM BONDS PYBLE-GEN OBLG Real credit GL account balance; summary post level 1
1080 CL UNAMORT. PREM BONDS PYBLE - REVENUE Real credit GL account balance; summary post level 1
1085 CL UNAMORT. PREM BONDS PYBLE - OTHER Real credit GL account balance; summary post level 1
1086 CL UNAMORT. PREM-NOTES AND LOANS PAYABLE Real credit GL account balance; summary post level 1
1090 CL UNAMORT DISC BONDS PYBLE-GEN OBLIG Real debit GL account balance; summary post level 1
1095 CL UNAMORT. DISC BONDS PYBLE -REVENUE Real debit GL account balance; summary post level 1
1100 CL UNAMORT. DISC BONDS PYBLE - OTHER Real debit GL account balance; summary post level 1
1101 CL UNAMORT. DISC-NOTES & LOANS PAYABLE Real debit GL account balance; summary post level 1
1110 INTEREST PAYABLE Real credit GL account balance; summary post level 1
1115 ANNUITIES PAYABLE Real credit GL account balance; summary post level 1
1125 CL CAPITAL LEASES OBLIGATIONS Real credit GL account balance; summary post level 1
1131 NC INTERFUND PAYABLE Real credit GL account balance; summary post level 1
1135 NC ADVANCES FROM OTHER GOVERNMENTS Real credit GL account balance; summary post level 1
1138 OBLIGATIONS/REVERSE REPURCHASE AGRMTS Real credit GL account balance; summary post level 1
1139 COLLATERAL OBLIGATIONS Real credit GL account balance; summary post level 1
1141 INVESTMENTS POOLED FOR OTHERS Real credit GL account balance; summary post level 1
1142 CL INVESTMENT DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1143 CL HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1144 DEFERRED INFLOW OF RESOURCES-GOV FD Real credit GL account balance; summary post level 1
1145 TAX REFUNDS PAYABLE Real credit GL account balance; summary post level 1
1149 FUNDS HELD FOR OTHERS Real credit GL account balance; summary post level 1
1150 CL OTHER LIABILITIES Real credit GL account balance; summary post level 1
1155 DEPOSITS PAYABLE Real credit GL account balance; summary post level 1
1157 FUNDS HELD FOR COMPONENTS Real credit GL account balance; summary post level 1
1200 NC EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1210 NC CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1212 NC POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1215 NC CAPITAL LEASES OBLIGATIONS Real credit GL account balance; summary post level 1
1220 NC NOTES/LOANS/CONTRACTS PAYABLE Real credit GL account balance; summary post level 1
1230 NC UNAMORT. PREM-NOTES AND LOANS PAYABLE Real credit GL account balance; summary post level 1
1235 NC UNAMORT. DISC-NOTES & LOANS PAYABLE Real debit GL account balance; summary post level 1
1260 NC BONDS PAYABLE-REVENUE Real credit GL account balance; summary post level 1
1265 NC UNAMORT. PREM BONDS PYBLE-REVENUE Real credit GL account balance; summary post level 1
1270 NC UNAMORT. DISC BONDS PYBLE-REVENUE Real debit GL account balance; summary post level 1
1300 NC BONDS PAYABLE-GENERAL OBLIGATION Real credit GL account balance; summary post level 1
1305 NC BONDS PAYABLE - OTHER Real credit GL account balance; summary post level 1
1310 NC UNAMORT. PREM BONDS PYBLE-G.O. Real credit GL account balance; summary post level 1
1320 NC UNAMORT. PREM BONDS PYBLE-OTHER Real credit GL account balance; summary post level 1
1325 NC UNAMORT. DISC BONDS PYBLE-G.O. Real debit GL account balance; summary post level 1
1330 NC UNAMORT. DISC BONDS PYBLE-OTHER Real debit GL account balance; summary post level 1
1350 NC LIAB PYBL FROM RESTRICTED ASSETS Real credit GL account balance; summary post level 1
1400 NC ASSETS HELD FOR OTHERS Real credit GL account balance; summary post level 1
1405 NC NET OPEB OBLIGATION Real credit GL account balance; summary post level 1
1410 SCA CONTRACT OBLIG Real credit GL account balance; summary post level 1
1450 NC OTHER LIABILITIES Real credit GL account balance; summary post level 1
1470 NC INVESTMENT DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1471 NC HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1472 DEFERRED INFLOW OF RESOURCES-PROP/FID Real credit GL account balance; summary post level 1
1510 BC ACCOUNTS PAYABLE Real credit GL account balance; summary post level 1
1525 BC CL EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1530 BC CL CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1532 BC CL POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1543 BC CL HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1544 DEFERRED INFLOW OF RESOURCES-PENSION Real credit GL account balance; summary post level 1
1546 BC CL UNEARNED REVENUES Real credit GL account balance; summary post level 1
1554 DEFERRED INFLOW OF RESOURCES-OPEB Real credit GL account balance; summary post level 1
1555 BC CL BONDS PAYABLE-GENERAL OBLIG. Real credit GL account balance; summary post level 1
1560 BC CL BONDS PAYABLE-REVENUE Real credit GL account balance; summary post level 1
1566 BC CL NOTES & LOANS PAYABLE Real credit GL account balance; summary post level 1
1575 BC CL UNAMORT PREM BONDS PYBLE-GEN OBLG Real credit GL account balance; summary post level 1
1580 BC CL UNAMORT. PREM BONDS PYBLE-REVENUE Real credit GL account balance; summary post level 1
1590 BC CL UNAMORT. DISC BONDS PAYABLE-G.O. Real debit GL account balance; summary post level 1
1595 BC CL UNAMORT. DISC BONDS PYBE-REVENUE Real debit GL account balance; summary post level 1
1610 BC CL INTEREST PAYABLE Real credit GL account balance; summary post level 1
1625 BC CL CAPITAL LEASE OBLIGATIONS Real credit GL account balance; summary post level 1
1700 BC NC EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1710 BC NC CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1712 BC NC POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1715 BC NC CAPITAL LEASES OBLIGATIONS Real credit GL account balance; summary post level 1
1720 BC NC NOTES & LOANS PAYABLE Real credit GL account balance; summary post level 1
1760 BC NC BONDS PAYABLE-REVENUE Real credit GL account balance; summary post level 1
1765 BC NC UNAMORT. PREM BONDS PYBLE-REVENUE Real credit GL account balance; summary post level 1
1770 BC NC UNAMORT. DISC BONDS PYBLE-REVENUE Real debit GL account balance; summary post level 1
1800 BC NC BONDS PAYABLE-GENERAL OBLIGATION Real credit GL account balance; summary post level 1
1810 BC NC UNAMORT. PREM BONDS PYBLE-G.O. Real credit GL account balance; summary post level 1
1825 BC NC UNAMORT. DISC BONDS PYBLE-G.O. Real debit GL account balance; summary post level 1
1910 BC NC SCA CONTRACT OBLIG Real credit GL account balance; summary post level 1
1944 BC TOTAL PENSION LIABILITY Real credit GL account balance; summary post level 1
1945 BC NC NET PENSION/OPEB OBLIGATION Real credit GL account balance; summary post level 1
1946 BC NET PENSION LIABILITY Real credit GL account balance; summary post level 1
1947 NC NET PENSION LIABILITY Real credit GL account balance; summary post level 1
1948 BC/NC NET OPEB LIABILITY Real credit GL account balance; summary post level 1
1949 NC NET OPEB LIABILITY Real credit GL account balance; summary post level 1
1951 CL NET OPEB LIABILITY-PROP & BTA Real credit GL account balance; summary post level 1
1952 NC TOTAL OPEB LIABILITY-PROP & BTA Real credit GL account balance; summary post level 1
1953 CL TOTAL OPEB LIABILITY-PROP & BTA Real credit GL account balance; detail post
1954 BC CL NET OPEB LIABILITY Real credit GL account balance; summary post level 1
1955 BC CL TOTAL OPEB LIABILITY Real credit GL account balance; summary post level 1
1956 BC NC TOTAL OPEB LIABILITY Real credit GL account balance; detail post
1971 BC NC HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1972 BC DEFERRED INFLOW OF RESOURCES Real credit GL account balance; summary post level 1
1973 BC DEFERRED INFLOW OF RESOURCES-PENSION Real credit GL account balance; summary post level 1
1974 BC DEFERRED INFLOW OF RESOURCES-OPEB Real credit GL account balance; summary post level 1
2300 FD BAL-NONSPND FOR PERMANENT FUND CORPUS Real credit GL account balance; summary post level 1
2301 FD BAL-NONSPND FOR INVENTORY Real credit GL account balance; summary post level 1
2302 FD BAL-NONSPND FOR PREPAID ITEMS Real credit GL account balance; summary post level 1
2303 FD BAL-NONSPND FOR LT LOANS,CONT AND REC Real credit GL account balance; summary post level 1
2310 FD BAL-RESTRICTED Real credit GL account balance; summary post level 1
2315 FD BAL-COMMITTED Real credit GL account balance; summary post level 1
2320 FD BAL-ASSIGNED Real credit GL account balance; summary post level 1
2325 FD BAL-UNASSIGNED Real credit GL account balance; summary post level 1
2400 FIDUCIARY NET POSITION HELD IN TRUST Real credit GL account balance; summary post level 1
2401 RESTRICTED NP PENSIONS Real credit GL account balance; summary post level 1
2402 RESTRICTED NP OPEB Real credit GL account balance; summary post level 1
2505 NET INVESTMENT IN CAPITAL ASSETS Real credit GL account balance; summary post level 1
2550 NP RESTR FOR VET/LAND HOUSING PROGRAMS Real credit GL account balance; summary post level 1
2555 NP RESTRICTED FOR UNEMPLOYMT TRUST FD Real credit GL account balance; summary post level 1
2700 NP RESTRICTED FOR DEBT RETIREMENT Real credit GL account balance; summary post level 1
2705 NP RESTRICTED FOR CAPITAL PROJECTS Real credit GL account balance; summary post level 1
2715 NP RESTRICTED FOR TRANSPORTATION Real credit GL account balance; summary post level 1
2795 NP RESTRICTED FOR OTHER Real credit GL account balance; summary post level 1
2805 NONEXPEND NP RESTR FOR PERM UNIV FUND Real credit GL account balance; summary post level 1
2840 NONEXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
2890 EXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
2900 NP UNRESTRICTED-PERM HEALTH FUND Real credit GL account balance; summary post level 1
2950 UNRESTRICTED NET POSITION Real credit GL account balance; summary post level 1
3505 BC NET INVESTMENT IN CAPITAL ASSETS Real credit GL account balance; summary post level 1
3575 BC NP RESTR FOR PUBLIC FIN AUTH PROG Real credit GL account balance; summary post level 1
3700 BC NP RESTRICTED FOR DEBT RETIREMENT Real credit GL account balance; summary post level 1
3705 BC NP RESTRICTED FOR CAPITAL PROJECTS Real credit GL account balance; summary post level 1
3710 BC NP RESTRICTED FOR EDUCATION Real credit GL account balance; summary post level 1
3715 BC NP RESTRICTED FOR TRANSPORTATION Real credit GL account balance; summary post level 1
3795 BC NP RESTRICTED FOR OTHER Real credit GL account balance; summary post level 1
3800 BC NONEXPEND NP RESTR-PERM SCHOOL FD Real credit GL account balance; summary post level 1
3840 BC NONEXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
3845 BC NONEXPEND NP RESTR FOR PERMANENT FDS Real credit GL account balance; summary post level 1
3890 BC EXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
3895 BC EXPEND NP RESTR FOR PERMANENT FDS Real credit GL account balance; summary post level 1
3900 BC NP UNRESTRICTED-PERM HEALTH FUND Real credit GL account balance; summary post level 1
3950 BC UNRESTRICTED NET POSITION Real credit GL account balance; summary post level 1
5000 REVENUE CONTROL - CASH Nominal credit GL account balance; detail post
5001 REVENUE CONTROL - ACCRUED Nominal credit GL account balance; detail post
5100 GAAP REVENUE OFFSET Nominal debit GL account balance; detail post
5150 BC-REVENUE CONTROL Nominal credit GL account balance; detail post
5500 EXPENDITURE CONTROL - CASH Nominal debit GL account balance; detail post
5501 EXPENDITURE CONTROL - ACCRUED Nominal debit GL account balance; detail post
5505 PAYROLL ACCRUED EXPENSES Nominal debit GL account balance; detail post
5506 TRIAL PAYROLL EXPENSES Nominal debit GL account balance; detail post
5515 EXPENDITURE CONTROL - SUBGRANTEE Nominal debit GL account balance; detail post
5520 REIMBURSABLE EXPEND. CONTROL-SUBGRANTEE Nominal debit GL account balance; detail post
5530 CUMULATIVE GRANT/PROJECT REVENUE Memo credit GL account balance; detail post
5531 CUMULATIVE GRANT/PROJECT REVENUE OFFSET Memo debit GL account balance; detail post
5532 CUMULATIVE GRANT/PROJECT EXPENDITURE Memo debit GL account balance; detail post
5533 GRANT /PROJECT EXPENDITURE OFFSET Nominal credit GL account balance; detail post
5600 GAAP EXPENDITURE OFFSET Nominal credit GL account balance; detail post
5650 BC-EXPENDITURE CONTROL Nominal debit GL account balance; detail post
5700 COST ALLOCATION MEMO EXPENDITURE CONTROL Nominal debit GL account balance; detail post
5701 COST ALLOCATION ACCRUED EXPEND. CONTROL Nominal debit GL account balance; detail post
5702 COST ALLOCATION ENCUMBRANCE REPORTING Nominal debit GL account balance; detail post
6010 TRANSFERS IN Nominal credit GL account balance; detail post
6011 TRANSFERS IN-NO POST TO TABLES Nominal credit GL account balance; detail post
6012 SHARED FUND TRANSFERS IN Nominal credit GL account balance; detail post
6013 LEGISLATIVE REV/TRSFR IN Nominal credit GL account balance; detail post
6035 OTHER FINANCING SOURCES Nominal credit GL account balance; detail post
6050 TRANSFERS OUT Nominal debit GL account balance; detail post
6051 TRANSFERS OUT-NO POST TO TABLES Nominal debit GL account balance; detail post
6052 SHARED FUND TRANSFERS OUT Nominal debit GL account balance; detail post
6053 LEGISLATIVE TRANSFERS OUT Nominal debit GL account balance; detail post
6060 OTHER FINANCING USES Nominal debit GL account balance; detail post
6075 RESTATEMENTS Nominal credit GL account balance; detail post
6087 LAPSED APPROPRIATIONS Nominal debit GL account balance; detail post
6135 BC-OTHER FINANCING SOURCES Nominal credit GL account balance; detail post
6160 BC - OTHER FINANCING USES Nominal debit GL account balance; detail post
6175 BC-RESTATEMENTS Nominal credit GL account balance; detail post
9000 LEGISLATIVE APPROPRIATIONS Real debit GL account balance; summary post level 2
9001 ENCUMBRANCES Real debit GL account balance; detail post
9002 PRE-ENCUMBRANCES Memo debit GL account balance; detail post
9003 ENCUMBRANCES (REPORTING AGENCIES) Real debit GL account balance; detail post
9004 PRE-ENCUMBRANCES(REPORTING AGENCIES) Memo debit GL account balance; detail post
9005 BUDGET RESERVATION FOR ENCUMBRANCES Real credit GL account balance; summary post level 2
9006 BUDGET RESERVATION FOR PRE-ENCUMBRANCES Memo credit GL account balance; summary post level 2
9010 ESTIMATED REVENUES Nominal debit GL account balance; detail post
9055 BUDGETARY FUND BALANCE Nominal debit GL account balance; summary post level 2
9060 APPROPRIATION CONTROL Nominal credit GL account balance; detail post
9090 AGENCY ESTIMATED REV BUDGET Nominal debit GL account balance; detail post
9091 AGENCY EST EXPENDITURE BUDGET Nominal credit GL account balance; detail post
9092 BC-REV/EXP INCOME SUMMARY Nominal debit GL account balance; summary post level 2
9095 AGENCY BUDGET OFFSET Nominal debit GL account balance; summary post level 2
9096 CASH EXP OFFSET FOR CONV Nominal credit GL account balance; summary post level 2
9097 DEBIT GL FOR CASH CONV BALS Nominal debit GL account balance; detail post
9098 CREDIT GL FOR CASH CONV BALS Nominal credit GL account balance; detail post
9099 FFS-REV/EXP SUMMARY Nominal debit GL account balance; summary post level 2
9100 AGENCY BUDGET ALLOTMENT Nominal credit GL account balance; detail post
9105 AGENCY BUDGET ALLOTMENT OFFSET Nominal debit GL account balance; summary post level 2
9110 BILLABLE BUDGET Memo credit GL account balance; detail post
9115 BILLABLE BUDGET OFFSET Memo debit GL account balance; summary post level 1
9120 EXPENDABLE BUDGET Memo credit GL account balance; detail post
9125 EXPENDABLE BUDGET OFFSET Memo debit GL account balance; summary post level 1
9130 UNITS BUDGETED Memo debit GL account balance; detail post
9135 UNITS BUDGETED OFFSET Memo credit GL account balance; summary post level 1
9140 UNITS ACCUMULATED Memo credit GL account balance; detail post
9160 PROJECT ESTIMATED REVENUES Memo debit GL account balance; detail post
9165 PROJECT ESTIMATED REVENUES OFFSET Memo credit GL account balance; summary post level 1
9170 GRANT ESTIMATED REVENUES Memo debit GL account balance; detail post
9175 GRANT ESTIMATED REVENUES OFFSET Memo credit GL account balance; summary post level 1
9180 BUDGET CONTROL - SUBGRANTEE Memo credit GL account balance; detail post
9185 REIMBURSABLE BUDGET CONTROL-SUBGRANTEE Nominal credit GL account balance; detail post
9190 EXPENDITURES BILLED Memo debit GL account balance; detail post
9191 OFFSET Memo credit GL account balance; summary post level 1
9192 STATISTICS BILLED Memo debit GL account balance; detail post
9193 STATISTICS BILLED Memo credit GL account balance; summary post level 1
9200 PAYROLL CLEARING Real debit GL account balance; detail post
9201 PAYROLL CLEARING OFFSET Real credit GL account balance; summary post level 2
9202 PAYROLL SYSTEM CLEARING Real credit GL account balance; summary post level 1
9215 PAYROLL TRANSMITTAL PENDING 401K & DD Nominal debit GL account balance; detail post
9216 PAYROLL TRANSMITTAL CLEARING 401K & DD Nominal credit GL account balance; detail post
9300 SECURITIES HELD IN TRUST Memo debit GL account balance; summary post level 1
9301 PETTY CASH AUTHORIZED Memo debit GL account balance; summary post level 1
9302 TRAVEL ADVANCE CASH AUTHORIZED Memo debit GL account balance; summary post level 1
9303 IMPREST CASH AUTHORIZED Memo debit GL account balance; summary post level 1
9305 CASH/SECURITIES MONITORED OFFSET Memo credit GL account balance; summary post level 1
9800 STATISTICS Memo debit GL account balance; detail post
9989 HB 62 GENERAL LEDGER CLEARING Real credit GL account balance; summary post level 1
9990 COST ALLOCATION CLEARING Nominal credit GL account balance; summary post level 1
9992 BC SYSTEM CLEARING Real credit GL account balance; summary post level 1
9993 TABLE ADJUSTMENT FOR CF OUTAGE Nominal debit GL account balance; detail post
9996 TABLE ADJUSTMENT FOR AP OUTAGE Nominal debit GL account balance; detail post
9997 TABLE ADJUSTMENT FOR AB OUTAGE Nominal debit GL account balance; detail post
9998 SYSTEM CLEARING - GP & PJ MEMO ACCTS Memo credit GL account balance; summary post level 1
9999 FFS SYSTEM CLEARING - GL LEVEL ONLY Real credit GL account balance; summary post level 1

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