USAS T-Code Reference Guide
Transaction Codes Sorted by General Ledger with Financial Tables and Balance Types
General Ledger Accounts 4000 – 4898
General Ledger Account
Note: The document financial table has an independent set of balance types from all other financial tables. Balance types are listed in the Reference section.
4000 – PROCEEDS FROM CUSTOMERS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4005 – PROCEEDS FROM TUITION AND FEES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4010 – PROCEEDS FROM RESEARCH GRANTS & CONTRACT - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4015 – OP PROCEEDS FROM GIFTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4020 – OP PROCEEDS FROM LOAN PROGRAMS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4025 – PROCEEDS FROM AUXILIARIES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4030 – PROCEEDS DEFINED BENEFIT PENSION PLAN - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4035 – PROCEEDS FROM DEFINED BENEFIT OPEB PLAN - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4040 – PROCEEDS FROM OTHER REVENUES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4045 – PAYMENTS TO SUPPLIERS FOR GOODS & SERVICES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4050 – PAYMENTS TO EMPLOYEES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4055 – PAYMENTS FOR LOANS PROVIDED - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4060 – PAYMENTS FOR LOTTERY PRIZES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4065 – PAYMENTS FOR UNEMPLOYMENT BENEFITS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4070 – PAYMENTS PENSION BENEFITS TO PLAN MEMBER - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4075 – PAYMENTS OPEB BENEFITS TO PLAN MEMBERS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4080 – PAYMENTS FOR OTHER EXPENSES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4200 – NCF PROCEEDS FROM DEBT ISSUANCE - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4205 – PROCEEDS FROM STATE APPROPRIATIONS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4210 – NCF PROCEEDS FROM GIFTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4215 – NCF PROCEEDS FROM ENDOWMENTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4220 – PROCEEDS FROM TRANSFERS FROM OTHER FUNDS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4225 – PROCEEDS FROM GRANT RECEIPTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4230 – NCF PROCEEDS FROM INTERFUND PAYABLES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4235 – NCF PROCEEDS FROM LOAN PROGRAMS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4240 – NCF PROCEEDS OTHER FINANCING ACTIVITIES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4245 – NCF PAYMENTS-PRINCIPAL ON DEBT ISSUANCE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4250 – PAYMENTS OF INTEREST - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4255 – NCF PAYMENTS OTHER COSTS DEBT ISSUANCE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4260 – PAYMENTS FOR TRANSFERS TO OTHER FUNDS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4265 – PAYMENTS FOR GRANT DISBURSEMENTS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4270 – NCF PAYMENTS FROM INTERFUND RECEIVABLES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4275 – PAYMENTS FOR OTHER USES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4400 – PROCEEDS FROM SALE OF CAPITAL ASSETS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4405 – FN PROCEEDS FROM DEBT ISSUANCE - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4410 – PROCEEDS FROM STATE GRANTS AND CONTRACTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4415 – PROCEEDS FROM FEDERAL GRANTS & CONTRACTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4420 – FN PROCEEDS FROM GIFTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4425 – FN PROCEEDS OTHER FINANCING ACTIVITIES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4430 – PROCEEDS FROM CAPITAL CONTRIBUTIONS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4435 – FN PROCEEDS FROM INTERFUND PAYABLES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4440 – PAYMENTS FOR ADDITIONS TO CAPITAL ASSETS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4445 – FN PAYMENTS OF PRINCIPAL DEBT ISSUANCE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4451 – PAYMENTS FOR LEASES/SBITA - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4455 – PAYMENTS OF INTEREST ON DEBT ISSUANCE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4460 – FN PAYMENTS OF OTHER COSTS DEBT ISSUANCE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4465 – FN PAYMENTS FOR INTERFUND RECEIVABLES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4600 – PROCEEDS FROM SALE OF INVESTMENTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4605 – PROCEEDS FROM INTEREST & INVESTMENT INCOME - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4610 – PROCEEDS FROM PRINCIPAL PAYMENTS ON LOAN - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4615 – PAYMENTS TO ACQUIRE INVESTMENTS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4620 – PAYMENTS FOR NON-PROGRAM LOANS PROVIDED - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4700 – CASH & CASH EQUIVALENTS-BEGINNING BALANCE - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4705 – RESTATEMENTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4800 – OPERATING INCOME (LOSS) - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4802 – DEPRECIATION AND AMORTIZATION - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4804 – BAD DEBT EXPENSE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4806 – PENSION EXPENSE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4808 – OPEB EXPENSE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4810 – (INCREASE) DECREASE IN RECEIVABLES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4812 – (INCREASE) DECREASE-DUE FROM OTHER FUNDS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4814 – (INCREASE) DECREASE IN INVENTORIES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4816 – (INCREASE) DECREASE IN PREPAID EXPENSES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4818 – (INCREASE) DECREASE IN NOTES RECEIVABLE - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4820 – (INCREASE) DECREASE IN LOANS & CONTRACTS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4822 – (INCREASE) DECREASE IN OTHER ASSETS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4824 – (INC)/DEC IN DEFERRED OUTFLOWS PENSION - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4826 – (INC)/DEC IN DEFERRED OUTFLOWS OPEB - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4828 – INCREASE (DECREASE) IN PAYABLES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4830 – INCREASE (DECREASE) IN DEPOSITS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4832 – INCREASE (DECREASE) IN DUE TO OTHER FUND - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4834 – INCREASE (DECREASE) IN UNEARNED REVENUES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4836 – INC/(DEC) COMPENSATED ABSENCE LIABILITY - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4838 – INCREASE (DECREASE) IN BENEFITS PAYABLE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4840 – INC/(DEC) LIABILITIES TO EE FOR PENSIONS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4842 – INC/(DEC) LIABILITIES TO EE FOR OPEB - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4844 – INCREASE (DECREASE) IN OTHER LIABILITIES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4846 – INC/(DEC) IN DEFERRED INFLOWS PENSIONS - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4847 – INC/(DEC) IN DEFERRED INFLOW LEASES - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4848 – INC/(DEC) IN DEFERRED INFLOWS OPEB - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4849 – INC/(DEC) IN DEFERRED INFLOWS PPP - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4850 – INC/(DEC) IN ASSET RETIREMENT OBLIGATION - Real GL Account; No COBJ Allowed (CR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4852 – OPERATING INC & CASH FLOW CATEG CLASS DIFF - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4890 – DONATION OF CAPITAL ASSETS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4892 – NET CHANGE IN FAIR VALUE OF INVESTMENTS - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4893 – LONG TERM DEBT RETIREMENT FRM BOND ISSU - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4895 – DEFEASANCE OF LONG-TERM DEBT - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4896 – OTHER - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4897 – PROCEEDS OF BOND ISSUANCE - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.
4898 – SYSTEM CLEARING - CASH FLOW - Real GL Account; No COBJ Allowed (DR)
| T-Code | Title | DF1 | DF2 | AP1 | AP2 | AB1 | AB2 | CC1 | CC2 | GP1 | GP2 | PJ1 | PJ2 | CF1 | CF2 | DR/CR |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 586 | GENERIC GL CASH FLOW DEBIT BALANCE | CR 1 | ||||||||||||||
| 587 | GENERIC GL CASH FLOW CREDIT BALANCE | DR 1 | ||||||||||||||
| 588 | GENERIC GL CASH FLOW DEBIT BALANCE-(REV) | CR 1 | ||||||||||||||
| 589 | GENERIC GL CASH FLOW CREDIT BALANCE-(REV) | DR 1 |
4899 – BORROWING UNDER LEASE PURCHASES - Real GL Account; No COBJ Allowed (DR)
No T-codes automatically post to this GL account. This GL account may be input by using a generic T-code during transaction entry.