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USAS T-Code Reference Guide
Transaction Codes Sorted by General Ledger with Financial Tables and Balance Types
General Ledger Accounts 5100 – 5500

General Ledger Account

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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.

5100 – GAAP REVENUE OFFSET - Nominal GL Account; Rev COBJ (DR)

T-Code Title DF1 DF2 AP1 AP2 AB1 AB2 CC1 CC2 GP1 GP2 PJ1 PJ2 CF1 CF2 DR/CR
156 NSF CHECK - SUSPENSE FUND COLLECTIONS     (12)   (12)   (12)   (12)   (12)       CR 2
165 RECORD DEPOSIT FROM US TREASURY - FED     +12   +12   +12   +12   +12       DR 2
166 CASH SWEEP OF LOCAL SALES TAXES     +12   +12   +12   +12   +12       DR 2
172 TREASURY DEPOSIT-CASH IN TRANSIT     +12   +12   +12   +12   +12       DR 2
173 DEFERRED REVENUE-TREASURY DEPOSIT     +12   +12   +12   +12   +12       DR 2
176 RECORD EARNED PORTION OF DEFERRED REV.                             CR 1
177 SALE-INVEST/ASSET/BOND/REPAY LOAN(PRPFD)     +12   +12   +12   +12   +12       DR 2
183 RECORD CLOS/DECR OF IMPREST,PTY,TRV ACCT     +12   +12   +12   +12   +12       DR 2
185 RECEIPT A/R NSF CHECKS-SUSPENSE FUNDS +03 +04 +12   +12   +12   +12   +12       DR 2
187 RECORD BONDS PROCEEDS-PROPRIETARY FUNDS     +12   +12   +12   +12   +12       DR 2
188 DEPOSIT FOR SUSP OR FDS HELD FOR OTHERS     +12   +12   +12   +12   +12       DR 2
191 BOND PROCEEDS/SALE OF CAP ASSETS/SCA-OFS     +12   +12   +12   +12   +12       DR 2
229 REFUND OF REVENUE-FUNDS HELD FOR OTHERS     (14)   (14)       (14)   (14)       CR 2
258 V/P SMMRY PAYEE SUSPENSE FNDS RFND - REV     (14)   (14)       (14)   (14)       CR 2
278 RTI-ACCRUED REVENUE TRANSFR-OUT SUSPENSE     (14)   (14)       (14)   (14)       CR 2
279 RTI-ACCRUED PASS-THROUGH REVENUE-LOCAL                             CR 1
348 PAYROLL ACCRUAL-41K AND DD     +14   +14       +14   +14       DR 2
361 MANUAL EXPEDITES-REV REFUNDS (SUSPENSE)     (12)   (12)   (12)   (12)   (12)       CR 2
369 DIRECT DEPOSIT TRANSFER IN     +12   +12   +12   +12   +12       DR 2
370 DIRECT DEPOSIT BILLS & TRAVEL                             DR 2
370 DIRECT DEPOSIT BILLS & TRAVEL                             CR 2
382 DISBRSMNT FOR RFND-SUSPENSE FND COLLCTNS     (12)   (12)   (12)   (12)   (12)       CR 2
384 PAYMENT OF V/P - REFUND OF REVENUE     (12)   (12)   (12)   (12)   (12)       CR 2
413 CASH CLEARANCE FROM GAAP AGENCY FUNDS     (12)   (12)   (12)   (12)   (12)       CR 2
449 TRANSFER IN - REVENUE     +12   +12   +12   +12   +12       DR 2
474 RTI-ESTAB DUE FROM OTH FDS/SUSPENSE FDS     +14   +14       +14   +14       DR 2
545 AMORTIZE PRE/DISC ON INV PROP FUNDS                             DR 1
546 LOSS ON SALE OF INVESTMENT                             DR 1
555 ACFR STATEWIDE ADJUSTMENT-OPERATING STMT                             CR 1
630 GENERIC DEBIT NOMINAL REVENUE -NO REVRSE                             DR 1
631 GENERIC CREDIT NOMINAL REVENUE-NO REVRSE                             CR 1
643 REVENUES COLLECTED IN LOCAL FUNDS                             CR 1
658 GENERIC NOMINAL REVENUE (REVERSING)                             CR 1
775 RTI-LIQ OF ACCR'D PASS-THRU REV-LOCAL                             CR 2
775 RTI-LIQ OF ACCR'D PASS-THRU REV-LOCAL                             DR 1
869 TREASURY DEPOSIT-SUSPENSE FND COLLECTION     +12   +12   +12   +12   +12       DR 2
889 SPRS TREASURY DEPOSIT- SUSP FND COLLECTN     +12   +12   +12   +12   +12       DR 2
940 DUE TO OTHER FUNDS - (INTERFUND BORROW)     +20 (32)     +20 (32)             DR 2
940 DUE TO OTHER FUNDS - (INTERFUND BORROW)     +20 (32)     +20 (32)             CR 2
941 DUE FROM GENERAL REVENUE-(INTERFUND BRW)     +21 +32     +21 +32             CR 2
941 DUE FROM GENERAL REVENUE-(INTERFUND BRW)     +21 +32     +21 +32             DR 2
942 PAYMENT TO OTHER FUNDS(INTERFUND BORROW)     +21 +32     +21 +32             DR 2
942 PAYMENT TO OTHER FUNDS(INTERFUND BORROW)     +21 +32     +21 +32             CR 2
943 RECEIPT FROM GEN REV -(INTERFUND BORROW)     +20 (32)     +20 (32)             CR 2
943 RECEIPT FROM GEN REV -(INTERFUND BORROW)     +20 (32)     +20 (32)             DR 2
952 WARRANT CANCELLATION-SUSPENSE REFUND REV     (12)   (12)   (12)   (12)   (12)       CR 2
953 WARRANT CANCELLATION-FUNDS HELD IN CUSTD     (12)   (12)   (12)   (12)   (12)       CR 2

5150 – BC-REVENUE CONTROL - Nominal GL Account; Rev COBJ (CR)

T-Code Title DF1 DF2 AP1 AP2 AB1 AB2 CC1 CC2 GP1 GP2 PJ1 PJ2 CF1 CF2 DR/CR
510 BC-DEBIT REVENUE ACTIVITY                             DR 1
511 BC-CREDIT REVENUE ACTIVITY                             CR 1
530 BC-DEBIT REVENUE ACTIVITY W/ RVSL FT 21                             DR 1
531 BC-CREDIT REVENUE ACTIVITY W/ RVSL FT 21                             CR 1
565 BC-CREDIT REVENUE ACTIVITY FT 21                             CR 1
566 BC-DEBIT REVENUE ACTIVITY FT 21                             DR 1

5500 – EXPENDITURE CONTROL - CASH - Nominal GL Account; Exp COBJ (DR)

T-Code Title DF1 DF2 AP1 AP2 AB1 AB2 CC1 CC2 GP1 GP2 PJ1 PJ2 CF1 CF2 DR/CR
154 NSF CHECK - REFUND OF EXPENDITURE     +15   +15   +15   +15   +15   +15   DR 1
180 RECORD REFUND OF EXPENDITURE     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
181 REFUND OF EXPENDITURE-SUSPENSE FND DEPOS     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
192 RECEIPT A/R NSF CHECKS-REFUND OF EXPEND +03 +04 (15) +17 (15) +17 (15)   (15) +17 (15) +17 (15) +17 CR 1
198 REFUND OF SUBGRANTEE ADVANCE     (15)   (15)   (15)   (27)   (27)   (15)   CR 1
250 PAYMENT OF ITV PAYABLE     +15   +15   +15   +15   +15   +15   DR 1
254 PAYMENT - NON WARRANT ISSUE FOR APS 1     +15   +15   +15   +15   +15   +15   DR 1
257 EXPEND. FOR PAYMENTS ISSUED OUTSIDE USAS     +15   +15   +15   +15   +15   +15   DR 1
265 FEES PAID BY TREASURY OUTSIDE USAS     +15   +15   +15   +15   +15   +15   DR 1
266 REPAYMENT TO US TREASURY - FEDERAL     +15   +15   +15   +15   +15   +15   DR 1
267 CHILD SUPPORT SUMMARY WARRANT CHANGES     +15   +15   +15   +15   +15   +15   DR 2
269 RECORD EXP FROM US TREASURY - FEDERAL     +15   +15   +15   +15   +15   +15   DR 1
283 LIQ-ACCRUED ALLOCATION OF CASH REFUNDS     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
285 LIQ-ACCRUED ALLOCATION OF CASH TRANSFERS     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
287 LIQ-ACCRUED ALLOCATION OF CASH REFUNDS     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 2
289 LIQ-ACCRUED ALLOCATION OF CASH TRANSFERS     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 2
297 ALLOCATION OF CASH REFUNDS     +15   +15   +15   +15   +15   +15   DR 1
298 ALLOCATION OF CASH REFUNDS     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
300 ALLOCATION OF CASH TRANSFERS     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
303 DIRECT STRATEGY ALLOC IN - CASH EXPEND     +15   +15   +15   +15   +15   +15   DR 1
304 DIRECT STRATEGY ALLOC OUT - CASH EXPEND     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
364 DIR STRAT ALL IN-DUE TO RVS. ITV     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
365 DIR STRAT ALL OUT-DUE FR-RVS.ITV     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 1
368 PAYROLL EXPENDITURE DD AND 41K     +15 (33) +15   +15 (33) +15   +15   +15   DR 1
372 COST ALLC.SYSTEM REV.-ACCRUED EXP TRS-IN     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
373 COST ALLC.SYST REV.-ACCRUED EXP TRS OUT     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 2
376 YR END SYS REV-ACCRUED ADMIN ALLOC-IN     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
377 YR END SYS REV-ACCRUED ADMIN ALLOC-OUT     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 1
378 MANUAL EXPEDITES-EXPENDITURES (SUSPENSE)     +15   +15   +15   +15   +15   +15   DR 2
379 PAYMENT OF VOUCHERS PAYABLE     +15   +15   +15   +15   +15   +15   DR 2
380 PAYMENT OF VOUCHERS PAYABLE     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
381 EXPENDITURE ADJUSTMENT-CREDIT MEMO     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 2
386 PAYROLL REIMBURSEMENT CASH EXPENDITURES     (16) +15 (16) +15 (16) +15 (16) +15 (16) +15 +15   DR 2
387 PAYMENT OF INTEREST     +15   +15   +15   +15   +15   +15   DR 1
388 TO RECORD MANUAL EXP WARRANT EXPEDITES     +15   +15   +15   +15   +15   +15   DR 1
390 PAYROLL CASH EXPENDITURES - MONTHLY     (16) +15 (16) +15 (16) +15 (16) +15 (16) +15 +15   DR 1
391 PAYROLL CASH EXPENDITURES - BIMONTHLY     (16) +15 (16) +15 (16) +15 (16) +15 (16) +15 +15   DR 1
392 PAYROLL CASH EXP - ANNUITANT/OTHER     (16) +15 (16) +15 (16) +15 (16) +15 (16) +15 +15   DR 1
400 ADJUSTMENTS - HOTEL TAX REFUNDS     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
407 EXPENDITURE TRANSFERS-OUT     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
408 EXPENDITURE TRANSFER-IN     +15   +15   +15   +15   +15   +15   DR 1
416 INTERAGENCY PAYMENT - NON ITV     +15   +15   +15   +15   +15   +15   DR 1
448 TRANSFER OUT-EXPENDITURES     +15   +15   +15   +15   +15   +15   DR 1
471 SYSTEM REVERSAL ACCRUED EXP TRANSFER IN     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
472 SYSTEM REVERSAL ACCRUED EXP TRANSFER OUT     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 2
520 PAYMENT DUE TO     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
681 PAYMENT OF 41K CONVERSION BALANCE     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
764 RTI-LIQUID'N OF ACCRD REDUCT'N OF EXPEND     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 2
765 RTI-LIQUID'N OF ACCR'D EXP REIMB/TRSFR     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
770 RTI-LIQUID'N OF ACCR'D PASS-THRU EXPEND     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
915 TINS EXPENDITURE PAYEE CORRECTION-OUT     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
916 TINS EXPENDITURE PAYEE CORRECTION-IN     +15   +15   +15   +15   +15   +15   DR 1
924 SYSTEM GENERATED REFUND/EXPEND-NON-ITV     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
931 INTERAGENCY PAYMENT     +15   +15   +15   +15   +15   +15   DR 1
951 WARRANT CANCELLATION - EXPENDITURES     +15   +15   +15   +15   +15   +15   DR 1
954 WARRANT CANCELLATION-SUSPENSE FND COLLEC     +15   +15   +15   +15   +15   +15   DR 1
955 WARRANT CANCELLATION-SUSPENSE FUND RECPT     +15   +15   +15   +15   +15   +15   DR 1
956 WARRANT CANCELLATION - CREDIT MEMO     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
958 CANCELLATION-BUDGET GRANT TO LOCAL ACCT     +15   +15   +15   +15   +15   +15   DR 2
960 INTERAGENCY PAYMENT - SYSTEM GENERATED     (17) +15 (17) +15 +15   (17) +15 (17) +15 (17) +15 DR 2
972 RECEIPT OF INTERAGENCY PAYMENT     (15)   (15)   (15)   (15)   (15)   (15)   CR 1
977 RECEIPT PASS-THRU REFUND-DUE FROM     +17 (15) +17 (15) (15)   +17 (15) +17 (15) +17 (15) CR 2