East Tennessee State University
Financial Procedures 

 

 

FP-13 Financial Accounting System

Exhibit 13-D

GENERAL LEDGER
ACCOUNT CONTROL DETAIL
   
Assets 1000-1999
     Cash      1100-1199
     Investments      1200-1299
     Receivables      1300-1399
     Loans Receivable      1400-1499
     Inventories      1510
     Suspense Clearing      1600
      Payroll Clearing      1610
     Prepaid/Deferred Charges-Other Clearing      1620-1699
     Fixed Assets      1700-1799
     Other Assets      1800-1899
     Due from Other Funds (Interfund Receivable)      1900-1999
   
Liabilities 2000-2999
     Notes Payable      2010
     Accounts Payable      2100-2130
     Payroll Withholdings      2200
     Payroll Taxes Payable      2300
     Accruals      2410-2450
     Deposits      2510-2540
     Other Liabilities      2550
     Long Term Debt      2610-2690
     Allocated Designated Fund Balance      2801-2890
     Due to Other Funds (Interfund Payables)      2900-2999
   
Fund Balance 3000-5999
     Fund Balances      3100-3999
     Fund Additions      4000-4799
     Transfers      4800-4999
     Fund Deductions      5000-5799
     Transfers      5800-5999
   
Memo Summary Controls 9000-9999
     Current Budget Summaries      91XX
     Future Budget Summaries      92XX
     Revenue Summaries      93XX
     Expense Summaries      95XX
     Encumbrance Summaries      96XX
     Requisition Summaries      97XX

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