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State Pass-Through Activities Tutorial

Lesson 2: Accounting Treatments

Overview

This lesson introduces the accounting treatments by first describing the comptroller objects (COBJs) used in recording of state pass-through transactions. The lesson also introduces the recording process for pass-throughs within the state treasury, and for funds held outside the state treasury. In closing, the lesson provides the rules related to the fiscal year-end review.

Next: Comptroller Objects (COBJs)