GENERAL LEDGER ACCOUNT CODES AND TITLES
General ledger accounts will be referenced in STARS through the use of a three-digit transaction code. Each accounting event, such as the awarding of a purchase order or a revenue collection, is assigned a unique transaction code. Transaction codes are used internally in STARS to identify the general ledger accounts affected.
The General Ledger account titles listed below employ the convention of printing budgetary account titles in ALL CAPITAL LETTERS and actual account titles with only the first letter of individual words capitalized.
|
CODE |
TITLE |
|
100 |
Assets |
|
Cash |
|
|
Undistributed Lump - Sum Withdrawals |
|
|
Due From Other Fund |
|
|
Advances to Other Funds |
|
|
Investments |
|
|
ESTIMATED REVENUE |
|
|
|
|
|
200 |
Liabilities and Fund Equities |
|
Undistributed Lump - Sum Deposits |
|
|
Due to Other Funds |
|
|
Collections Made for Other Governments |
|
|
Trust Liabilities |
|
|
Taxes Collected in Advance |
|
|
Other Revenues Collected in Advance |
|
|
Advances from Other Funds |
|
|
APPROPRIATIONS |
|
|
ENCUMBRANCES |
|
|
RESERVE FOR ENCUMBRANCES |
|
|
APPROPRIATIONS TO BE CARRIED FORWARD |
|
|
Employee Payroll Deductions |
|
|
Dual Employment and Payroll Clearing |
|
|
Beginning Fund Balance |
|
|
Adjustments to Prior Year Fund Balance |
|
|
General Fund Reserve |
|
|
Budgetary Fund Balance |
|
|
Appropriations General Fund - Cash Available |
|
|
Revenue General Fund - Composite |
|
|
|
|
|
Revenues |
|
|
|
|
|
Expenditures |
|
|
|
|
|
900 |
Clearing Accounts |
|
TC 090 and 095 Clearing |
|
|
Revenue Transfer Clearing |
|
|
Cash Control Transfer Clearing |
|
|
APPROPRIATION TRANSFER CLEARING |
|
|
BUDGET REVISIONS CLEARING |
|
|
Computer Clearing |
|