USAS User’s Manual –
Chapter 4 – Classification (continued)
General Ledger Account Structure
Purpose of General Ledger Account Structure
General Ledger Account Structure groups general ledger accounts for cash basis reports and defines subsidiary general ledger accounts.
General Ledger Accounts
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Coding Block Elements (Transaction Entry Level)
- 5—Agency General Ledger Account (D32)
- 8—Comptroller General Ledger Account (D31)
- 14—Transaction Code (28A & B)
Required Element
The Comptroller General Ledger (GL) Account (D31 Profile) is a required element of the GL Account Structure and corresponds to GL Account Code in the Comptroller Manual of Accounts.
The D31 Profile is usually inferred by a T-Code, but if the T-Code provides only partial information the remaining information must be manually entered (for example, generic real GL Accounts). In some cases, the D31 Profile is inferred from the Agency General Ledger (D32 Profile). These cases are discussed in the next paragraph under Transaction-Dependent Element.
Transaction- Dependent Element
The Agency GL (D32 Profile) is usually an optional profile in GL Account Structure. The D32 Profile provides a greater level of detail than the Comptroller GL Account. In most cases, T-Codes infer GL Account; however, in cases requiring GL Account during input, the D32 Profile can infer GL Account.
The D32 Profile can infer one of the following Comptroller GL Accounts:
| 0230 | Accounts Receivable-Billed |
|---|---|
| 0231 | Accounts Receivable-Unbilled |
| 0236 | Accounts Receivable-Returned Checks |
| 0240 | Federal Receivables |
| 0305 | Advance to Other Funds |
| 1009 | Vouchers Payable |
| 1010 | Accounts Payable |
| 1046 | Deferred Revenues |
| 1130 | Advances From Other Funds |
Inferred Elements
Four elements are inferred from the Comptroller General Ledger D31 Profile:
- GAAP GL Account Class (D14 Profile)-groups GL Accounts. GL account classes appear as line items on the USAS GAAP-basis financial statement (for example, the Statewide Annual Financial Report).
- GAAP General Ledger Account Category (D13 Profile)-groups GAAP GL account classes for balance sheet reporting purposes.
- NACUBO General Ledger Account Class (D46 Profile) – groups NACUBO GL accounts and reports them as line items on the college and university financial statements produced in USAS.
- NACUBO General Ledger Account Category (D45 Profile)-groups NACUBO GL account classes (assets, liabilities, fund balances, etc.)