USAS T-Code Reference Guide
Transaction Codes Sorted by Numeric Order with Description,
General Ledger and Object Group
T-Codes 400 – 449
T-Code Menu
Note: Please see the Texas Comptroller Manual of Accounts for the current list of Object Groups.
400 – ADJUSTMENTS - HOTEL TAX REFUNDS
FOR CENTRAL USE ONLY USED FOR PERFORMING HOTEL TAX REFUND CORRECTIONS
- GL Debit: 0045
- GL Credit: 5500
| Object Group |
Title |
|---|---|
| 10 | EXPENDITURES |
403 – CASH TRANSFER-IN
TO RECORD CASH TRANSFERS IN. THIS TRANSACTION APPEARS AS "OTHER FINANCING USES" IN THE FINANCIAL REPORT. THERE SHOULD BE A CORRESPONDING TCODE 404 (CASH TRANSFER OUT) PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 0045
- GL Credit: 6010
| Object Group |
Title |
|---|---|
| 31 | SHARED FUNDS TRANSFERS-REV |
| 32 | TRANSFERS (WITHIN ST TREAS) REV OBJECTS |
404 – CASH TRANSFER-OUT
TO RECORD CASH TRANSFERS OUT. THIS TRANSACTION APPEARS AS "OTHER FINANCING USES" IN THE FINANCIAL REPORT. THERE SHOULD BE A CORRESPONDING TCODE 403 (CASH TRANSFERS IN) PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 6050
- GL Credit: 0045
| Object Group |
Title |
|---|---|
| 33 | TRANSFERS (WITHIN ST TREAS) EXP OBJECTS |
| 43 | DISPRO/UPL-TRANSFER/DISBURSEMENT |
405 – REVENUE TRANSFER-IN
TO RECORD THE INCREASE OF REVENUE RESULTING FROM CASH TRANSFERS BETWEEN APPROPRIATIONS. THIS MAY BE USED FOR DISTRIBUTION OF METHOD OF FINANCE TCODE 406 SHOULD BE PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 0045
- GL Credit: 5000
| Object Group |
Title |
|---|---|
| 02 | BOND PROCEEDS |
| 06 | INV/EQ HLDG SALES&AMORT PREM/DISC ON INV |
| 08 | REIMB-REV FOR AGY AFR/EXP REDUC FOR ACFR |
| 12 | LOANS-REVENUE OBJECTS |
| 14 | PETTY,TRAVEL & IMPREST CASH TRANS-REV |
| 16 | AGENCY/TRUST TRANSACTIONS-REV OBJECTS |
| 22 | REFUND OF EXPENDITURE |
| 30 | REVENUES |
| 36 | INACTIVE REVENUE OBJECTS |
| 38 | PASS-THROUGH REVENUE |
406 – REVENUE TRANSFER-OUT
TO RECORD THE DECREASE OF REVENUE RESULTING FROM CASH TRANSFERS BETWEEN APPROPRIATIONS. THIS MAY BE USED FOR DISTRIBUTION OF METHOD OF FINANCE TCODE 405 SHOULD BE PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 5000
- GL Credit: 0045
| Object Group |
Title |
|---|---|
| 02 | BOND PROCEEDS |
| 06 | INV/EQ HLDG SALES&AMORT PREM/DISC ON INV |
| 08 | REIMB-REV FOR AGY AFR/EXP REDUC FOR ACFR |
| 12 | LOANS-REVENUE OBJECTS |
| 14 | PETTY,TRAVEL & IMPREST CASH TRANS-REV |
| 16 | AGENCY/TRUST TRANSACTIONS-REV OBJECTS |
| 22 | REFUND OF EXPENDITURE |
| 30 | REVENUES |
| 36 | INACTIVE REVENUE OBJECTS |
| 38 | PASS-THROUGH REVENUE |
407 – EXPENDITURE TRANSFERS-OUT
TO RECORD THE DECREASE OF EXPENDITURES RESULTING FROM A TRANSFER OF EXPENDITURES TO CORRECT PRIOR PAYMENT. TCODE 408 (EXPENDITURE TRANSFER-IN) SHOULD BE USED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 0045
- GL Credit: 5500
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 11 | RESTRICTED-LOTTERY REIMBURSEMENTS |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 15 | PETTY,TRAVEL & IMPREST CASH TRANS-EXPEND |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 27 | OTHER FINANCING USES |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 39 | PASS-THROUGH EXPENDITURES |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
| 42 | OTHER LOTTERY EXPENDITURES |
| 43 | DISPRO/UPL-TRANSFER/DISBURSEMENT |
408 – EXPENDITURE TRANSFER-IN
TO RECORD THE INCREASE OF EXPENDITURES RESULTING FROM A TRANSFER OF EXPENDITURES TO CORRECT PRIOR PAYMENT. TCODE 407 (EXPENDITURE TRANSFERS-OUT) SHOULD BE PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 5500
- GL Credit: 0045
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 11 | RESTRICTED-LOTTERY REIMBURSEMENTS |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 15 | PETTY,TRAVEL & IMPREST CASH TRANS-EXPEND |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 27 | OTHER FINANCING USES |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 39 | PASS-THROUGH EXPENDITURES |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
| 42 | OTHER LOTTERY EXPENDITURES |
| 43 | DISPRO/UPL-TRANSFER/DISBURSEMENT |
413 – CASH CLEARANCE FROM GAAP AGENCY FUNDS
TO CLEAR CASH FROM GAAP AGENCY FUNDS INTO THE APPROPRIATE FUND(S) FOR REVENUE RECOGNITION. TCODE MUST BE USED IN CONJUNCTION WITH TCODE 414, REV RECOG-CONVERT FROM GAAP AGENCY FUND.
- GL Debit: 5000
- GL Credit: 0045
- GL Debit: 1149
- GL Credit: 5100
| Object Group |
Title |
|---|---|
| 16 | AGENCY/TRUST TRANSACTIONS-REV OBJECTS |
| 30 | REVENUES |
414 – REV RECOG-CONVERT FROM GAAP AGENCY FUND
TO RECOGNIZE AS REVENUES, THE CASH RECEIPTS THAT WERE PREVIOUSLY RECORDED AS "FUNDS HELD FOR OTHERS" IN GAAP AGENCY FUNDS. TCODE MUST BE USED IN CONJUNCTION WITH TCODE 413.
- GL Debit: 0045
- GL Credit: 5000
| Object Group |
Title |
|---|---|
| 02 | BOND PROCEEDS |
| 06 | INV/EQ HLDG SALES&AMORT PREM/DISC ON INV |
| 08 | REIMB-REV FOR AGY AFR/EXP REDUC FOR ACFR |
| 12 | LOANS-REVENUE OBJECTS |
| 16 | AGENCY/TRUST TRANSACTIONS-REV OBJECTS |
| 22 | REFUND OF EXPENDITURE |
| 26 | OTHER FINANCING SOURCES |
| 30 | REVENUES |
| 36 | INACTIVE REVENUE OBJECTS |
416 – INTERAGENCY PAYMENT - NON ITV
TO RECORD PAYMENT BY AN AGENCY TO ANOTHER FUND, AGENCY, OR PROGRAM NOT AN ITV.
- GL Debit: 5500
- GL Credit: 0045
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 11 | RESTRICTED-LOTTERY REIMBURSEMENTS |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 37 | INACTIVE EXPENDITURE OBJECTS |
| 39 | PASS-THROUGH EXPENDITURES |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
| 42 | OTHER LOTTERY EXPENDITURES |
417 – INTERAGENCY RECEIPT NON ITV
TO RECORD RECEIPT BY AN AGENCY FROM ANOTHER AGENCY FUND, OR PROGRAM NOT AN ITV.
- GL Debit: 0045
- GL Credit: 5000
| Object Group |
Title |
|---|---|
| 02 | BOND PROCEEDS |
| 06 | INV/EQ HLDG SALES&AMORT PREM/DISC ON INV |
| 08 | REIMB-REV FOR AGY AFR/EXP REDUC FOR ACFR |
| 12 | LOANS-REVENUE OBJECTS |
| 16 | AGENCY/TRUST TRANSACTIONS-REV OBJECTS |
| 22 | REFUND OF EXPENDITURE |
| 30 | REVENUES |
| 36 | INACTIVE REVENUE OBJECTS |
| 38 | PASS-THROUGH REVENUE |
418 – RECORD ACCOUNTS PAYABLE
TO RECORD ACCOUNTS PAYABLE FOR ITEMS WHICH WERE NOT ENCUMBERED. THIS ENTRY IS MADE MONTHLY OR YEARLY FOR REPORTING PURPOSES ONLY. IT WILL BE REVERSED AT THE BEGINNING OF THE NEXT ACCOUNTING PERIOD BY USAS.
- GL Debit: 5501
- GL Credit:
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 39 | PASS-THROUGH EXPENDITURES |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
419 – USAS REVERSAL OF ACCOUNTS PAYABLE
TO RECORD THE REVERSAL OF TCODE 418 WHICH POSTED ACCOUNTS PAYABLE TO USAS. THIS TCODE WILL BE SYSTEM GENERATED.
- GL Debit:
- GL Credit: 5501
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 39 | PASS-THROUGH EXPENDITURES |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
420 – RECORD ACCOUNTS PAYABLE
TO RECORD ACCOUNTS PAYABLE FOR ITEMS WHICH WERE NOT ENCUMBERED. THIS ENTRY IS MADE MONTHLY OR YEARLY FOR REPORTING PURPOSES ONLY. IT WILL BE REVERSED AT THE BEGINNING OF THE NEXT ACCOUNTING PERIOD BY USAS.
- GL Debit: 5501
- GL Credit: 1010
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 32 | TRANSFERS (WITHIN ST TREAS) REV OBJECTS |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
| 42 | OTHER LOTTERY EXPENDITURES |
421 – USAS REVERSAL OF ACCOUNTS PAYABLE
TO RECORD THE REVERSAL OF TCODE 420 WHICH POSTED ACCOUNTS PAYABLE TO USAS. THIS TCODE WILL BE SYSTEM GENERATED.
- GL Debit: 1010
- GL Credit: 5501
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 32 | TRANSFERS (WITHIN ST TREAS) REV OBJECTS |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
| 42 | OTHER LOTTERY EXPENDITURES |
422 – RECORD ACCOUNTS PAYABLE-REFUNDS OF REV
TO RECORD ACCOUNTS PAYABLE FOR REFUND OF REVENUE THIS IS USED FOR MONTH-END OR YEAR-END REFUNDS WHICH HAVE NOT BEEN VOUCHERED BY REPORTING PURPOSES AND WILL BE REVERSED BY USAS AT THE BEGINNING OF THE NEW REPORTING PERIOD.
- GL Debit: 5001
- GL Credit: 1010
| Object Group |
Title |
|---|---|
| 02 | BOND PROCEEDS |
| 04 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)REV |
| 06 | INV/EQ HLDG SALES&AMORT PREM/DISC ON INV |
| 08 | REIMB-REV FOR AGY AFR/EXP REDUC FOR ACFR |
| 12 | LOANS-REVENUE OBJECTS |
| 16 | AGENCY/TRUST TRANSACTIONS-REV OBJECTS |
| 18 | FINANCIAL REPORTING (NON REVENUES) |
| 22 | REFUND OF EXPENDITURE |
| 30 | REVENUES |
423 – USAS REVERSAL OF A/P REFUNDS OF REVENUE
TO RECORD THE REVERSAL OF TCODE 422 WHICH POSTED ACCOUNTS PAYABLE FOR REFUNDS OF REVENUE. THIS TCODE IS TYPICALLY SYSTEM GENERATED.
- GL Debit: 1010
- GL Credit: 5001
| Object Group |
Title |
|---|---|
| 02 | BOND PROCEEDS |
| 04 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)REV |
| 06 | INV/EQ HLDG SALES&AMORT PREM/DISC ON INV |
| 08 | REIMB-REV FOR AGY AFR/EXP REDUC FOR ACFR |
| 12 | LOANS-REVENUE OBJECTS |
| 16 | AGENCY/TRUST TRANSACTIONS-REV OBJECTS |
| 18 | FINANCIAL REPORTING (NON REVENUES) |
| 22 | REFUND OF EXPENDITURE |
| 30 | REVENUES |
428 – CLOSE BC NOMINAL ACCT DR BAL-GWFS ADJ'S
TO CLOSE THE BASIS CONVERSION (BC) NOMINAL GENERAL LEDGER ACCOUNT DEBIT ACTIVITY TO THE BC UNRESTRICTED NET ASSETS ACCOUNT AT YEAR END FOR ANY FUND TYPES WITH BASIS CONVERSION ACTIVITY OTHER THAN CAPITAL ASSETS (FT 11).
- GL Debit: 3950
- GL Credit: 9092
429 – CLOSE BC NOMINAL ACCT CR BAL-GWFS ADJ'S
TO CLOSE THE BASIS CONVERSION (BC) NOMINAL GENERAL LEDGER ACCOUNT CREDIT ACTIVITY TO THE BC UNRESTRICTED NET ASSETS ACCOUNT AT YEAR END FOR ANY FUND TYPES WITH BASIS CONVERSION ACTIVITY OTHER THAN CAPITAL ASSETS (FT 11).
- GL Debit: 9092
- GL Credit: 3950
430 – RECORD SUBGRANTEE REIMBURSEABLE EXPEND
RECLASSIFY SUBGRANTEE ADVANCES MADE TO REIMBURSABLE EXPENDITURES (GRANT/PROJECT ONLY).
- GL Debit: 5520
- GL Credit: 0315
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 19 | FINANCIAL REPORTING (NON EXPENDITURES) |
| 24 | STATISTICAL |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 40 | PAYROLL |
| 41 | TRAVEL (PAYROLL TYPES) |
| 50 | OBSOLETE EXPENDITURE COBJS FOR PAYMENTS |
431 – RECORD SUBGRANTEE LOCAL MATCH EXPEND
NON-REIMBURSABLE PORTION OF SUBGRANTEE TOTAL EXPENDITURES.
- GL Debit: 5515
- GL Credit: 9055
432 – CLOSE FFS NOMINAL ACCT DR BAL-FIDUC FDS
TO CLOSE THE FUND FINANCIAL STATEMENT (FFS) NOMINAL GENERAL LEDGER ACCOUNT DEBIT ACTIVITY TO THE FIDUCIARY ASSETS HELD IN TRUST NET ASSET ACCOUNT AT YEAR END FOR FIDUCIARY FUNDS.
- GL Debit: 2400
- GL Credit: 9099
433 – CLOSE FFS NOMINAL ACCT CR BAL-FIDUC FDS
TO CLOSE THE FUND FINANCIAL STATEMENT (FFS) NOMINAL GENERAL LEDGER ACCOUNT CREDIT ACTIVITY TO THE FIDUCIARY ASSETS HELD IN TRUST NET ASSET ACCOUNT AT YEAR END FOR FIDUCIARY FUNDS.
- GL Debit: 9099
- GL Credit: 2400
435 – CASH OPERATING TRANS.OUT TO U.S.TREASURY
TO RECORD CASH OPERATING TRANSFERS OUT TO THE U.S. TREASURY. THIS TRANSACTION APPEARS AS 'OTHER FINANCING SOURCES' IN THE FINANCIAL REPORT. A CORRESPONDING TCODE 436(CASH OPERATING TRANSFERS IN) IS PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 6050
- GL Credit: 0045
| Object Group |
Title |
|---|---|
| 33 | TRANSFERS (WITHIN ST TREAS) EXP OBJECTS |
436 – CASH OPERATING TRANSFER-INTO U.S.TREAS.
TO RECORD CASH OPERATING TRANSFERS IN TO THE U.S. TREASURY. THIS TRANSACTION APPEARS AS 'OTHER FINANCING SOURCES' IN THE FINANCIAL REPORT. A CORRESPONDING TCODE 435(CASH OPERATING TRANSFERS OUT) IS PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 0052
- GL Credit: 6010
| Object Group |
Title |
|---|---|
| 32 | TRANSFERS (WITHIN ST TREAS) REV OBJECTS |
437 – CASH OPERATING TRANS.-OUT FROM U.S.TREAS
TO RECORD CASH OPERATING TRANSFERS OUT FROM THE U.S. TREASURY. THIS TRANSACTION APPEARS AS 'OTHER FINANCING SOURCES' IN THE FINANCIAL REPORT. A CORRESPONDING TCODE 438(CASH OPERATING TRANSFERS IN) IS PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 6050
- GL Credit: 0052
| Object Group |
Title |
|---|---|
| 33 | TRANSFERS (WITHIN ST TREAS) EXP OBJECTS |
438 – CASH OPERATING TRANS.-IN FROM U.S.TREAS
TO RECORD CASH OPERATING TRANSFERS IN FROM THE U.S. TREASURY. THIS TRANSACTION APPEARS AS 'OTHER FINANCING SOURCES' IN THE FINANCIAL REPORT. A CORRESPONDING TCODE 438(CASH OPERATING TRANSFERS OUT) IS PROCESSED IN CONJUNCTION WITH THIS TCODE.
- GL Debit: 0045
- GL Credit: 6010
| Object Group |
Title |
|---|---|
| 32 | TRANSFERS (WITHIN ST TREAS) REV OBJECTS |
440 – RECOGNIZE PREPAID ITEM EXPENSE-PROPRIETY
TO RECOGNIZE THE EXPENDED PORTION OF PREPAID ITEMS FOR PROPRIETARY FUNDS. TO BE USED FOR BOTH CURRENT AND FUTURE YEAR RECOGNITION OF PREPAID ITEM EXPENSES. TCODE 238 ESTABLISHED THE PREPAID ITEM BALANCE.
- GL Debit: 5600
- GL Credit: 0295
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 19 | FINANCIAL REPORTING (NON EXPENDITURES) |
| 24 | STATISTICAL |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 41 | TRAVEL (PAYROLL TYPES) |
443 – CONSUMABLE INVENTORY EXPENSE-PROPRIETARY
TO RECORD EXPENSE FROM CONSUMPTION OF CONSUMABLE INVENTORIES - PROPRIETARY FUNDS. TCODE 239 ESTABLISHED THE COMSUMABLE INVENTORY BALANCE.
- GL Debit: 5600
- GL Credit: 0285
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 19 | FINANCIAL REPORTING (NON EXPENDITURES) |
| 24 | STATISTICAL |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 41 | TRAVEL (PAYROLL TYPES) |
444 – MERCHANDISE INVENTORY EXPENSE-PROPRITARY
TO RECORD EXPENSE FROM CONSUMPTION OF MERCHANDISE INVENTORIES-PROPRIETARY FUNDS. TCODE 241 ESTABLISHED THE MERCHANDISE INVENTORY BALANCE.
- GL Debit: 5600
- GL Credit: 0290
| Object Group |
Title |
|---|---|
| 03 | BOND PAYMENTS |
| 05 | HI ED INSTIT'L FDS ONLY(LOC FD ACT)EXP |
| 07 | INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV |
| 10 | EXPENDITURES |
| 13 | LOANS-EXPENDITURE OBJECTS |
| 17 | AGENCY/TRUST TRANSACTIONS-EXP OBJECTS |
| 19 | FINANCIAL REPORTING (NON EXPENDITURES) |
| 24 | STATISTICAL |
| 28 | TRANSFERS(STATE TREASURY TO LOCAL FUNDS) |
| 41 | TRAVEL (PAYROLL TYPES) |
446 – CLOSE BC NOMINAL ACCT DR BAL-CAP ASSETS
TO CLOSE THE BASIS CONVERSION (BC) NOMINAL GENERAL LEDGER ACCOUNT DEBIT ACTIVITY TO THE BC CAPITAL ASSETS, NET OF RELATED DEBT ACCOUNT AT YEAR END FOR CAPITAL ASSETS (FT 11 ONLY).
- GL Debit: 3505
- GL Credit: 9092
447 – CLOSE BC NOMINAL ACCT CR BAL-CAP ASSETS
TO CLOSE THE BASIS CONVERSION (BC) NOMINAL GENERAL LEDGER ACCOUNT CREDIT ACTIVITY TO THE BC CAPITAL ASSETS, NET OF RELATED DEBT ACCOUNT AT YEAR END FOR CAPITAL ASSETS (FT 11 ONLY).
- GL Debit: 9092
- GL Credit: 3505
448 – TRANSFER OUT-EXPENDITURES
THIS TRANSACTION CODE IS FOR OPERATING TRANSFER THAT NEED TO REFLECT A CASH EXPENDITURE FOR APPROPRIATION PURPOSES.
- GL Debit: 5500
- GL Credit: 0045
- GL Debit: 6051
- GL Credit: 5600
| Object Group |
Title |
|---|---|
| 33 | TRANSFERS (WITHIN ST TREAS) EXP OBJECTS |
| 43 | DISPRO/UPL-TRANSFER/DISBURSEMENT |
449 – TRANSFER IN - REVENUE
THIS TRANSACTION CODE MUST BE RECORDED AS REVENUES FOR APPROPRIATION PURPOSES AND AN OPERATING TRANSFER IN FOR REPORTING PURPOSES.
- GL Debit: 0045
- GL Credit: 5000
- GL Debit: 5100
- GL Credit: 6011
| Object Group |
Title |
|---|---|
| 32 | TRANSFERS (WITHIN ST TREAS) REV OBJECTS |