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

101

Cash

103

Undistributed Lump - Sum Withdrawals

131

Due From Other Fund

133

Advances to Other Funds

151

Investments

171

ESTIMATED REVENUE

 

 

200

Liabilities and Fund Equities

203

Undistributed Lump - Sum Deposits

207

Due to Other Funds

215

Collections Made for Other Governments

220

Trust Liabilities

222

Taxes Collected in Advance

223

Other Revenues Collected in Advance

236

Advances from Other Funds

241

APPROPRIATIONS

243

ENCUMBRANCES

244

RESERVE FOR ENCUMBRANCES

246

APPROPRIATIONS TO BE CARRIED FORWARD

260

Employee Payroll Deductions

265

Dual Employment and Payroll Clearing

271

Beginning Fund Balance

272

Adjustments to Prior Year Fund Balance

274

General Fund Reserve

276

Budgetary Fund Balance

278

Appropriations General Fund - Cash Available

279

Revenue General Fund - Composite

 

 

300

Revenues

 

 

400

Expenditures

 

 

900

Clearing Accounts

990

TC 090 and 095 Clearing

995

Revenue Transfer Clearing

996

Cash Control Transfer Clearing

997

APPROPRIATION TRANSFER CLEARING

998

BUDGET REVISIONS CLEARING

999

Computer Clearing