GENERAL LEDGER CODES
GENERAL |
TITLE
AND DEFINITION
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Cash: Cash in banks, or on deposit with an
official or agent designated as custodian of cash and bank deposits.
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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.
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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.
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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.
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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. |
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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. |