GENERAL LEDGER CODES

 

GENERAL
LEDGER
CODE

 

TITLE AND DEFINITION

 

101.

Cash:

Cash in banks, or on deposit with an official or agent designated as custodian of cash and bank deposits.

 

103.

Undistributed Lump-Sum Withdrawals:

This account may be used only by lump-sum agencies. It is debited when a lump-sum agency draws cash from the State Treasurer, and is credited when the lump-sum agency submits detailed transaction data (primarily debits to expenditure, asset, and liability accounts) to the Comptroller General's Office. The balance in this account MUST be zero at the end of each fiscal year.

 

131.

Due from Other Funds:

Amounts owed to this fund by another fund of State government which are due and payable within one year. These amounts may arise either from goods or services rendered to other funds, from short-term loans made to other funds, or from interfund transfers. Use account 133 for long-term loans.

 

133.

Advances to Other Funds:

Amounts owed to this fund by another fund of State government which are NOT due within one year. Amounts are generally posted to this account only when a long-term loan has been made to another fund. For short-term loans, see account 131.

 

151.

Investments:

Securities and real estate held for the production of income in the form of interest, dividends, rental revenue, or lease payments. This account does NOT include real estate used in governmental operations.

 

171.

ESTIMATED REVENUE:

This is a budgetary account ordinarily having a debit balance. Only the Comptroller General's Office is authorized to record, revise, or otherwise post entries to this account.