United states standard general ledger

    • [PDF File]United States Government Standard General Ledger Position ...

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      United States Government Standard General Ledger Position/Policy Statement . Effective on October 1, 1996 Appropriation Transfers Page J-1 . APPROPRIATION TRANSFERS. Transfer of Current Year Funds from One Appropriation to Another Appropriation. This section illustrates the transfer of current year funding from one appropriation

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    • [PDF File]Volume 1, Chapter 7

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      paragraph 070201. Clarified that the United States Treasury has responsibility for maintaining the United States Standard General Ledger (USSGL). Update 070202 Added definition of summary account. Add 070203 Clarified the USSGL Standard Financial Information Structure (SFIS) Transaction Library are accounting transactions for DoD.

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    • [PDF File]U.S. GOVERNMENT STANDARD GENERAL LEDGER

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      U.S. Government Standard General Ledger Chart of Accounts The Chart of Accounts provides the basic structure for the U.S. Government Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general ledger accounts are self-balancing (the total debits equal total credits).

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    • [PDF File]USSGL Part 2 Section III: Transactions 2020

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      U.S. Standard General Ledger Account Transactions Bulletin No. 2020-10 III AT - 6 March 2020. A130. To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily unavailable as a result of a refund collected or recovery of a prior-year obligation that is

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    • [PDF File]DoD Financial Management Regulation Volume 1, Chapter 7 ...

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      DoD Financial Management Regulation Volume 1, Chapter 7 + May 2002 CHAPTER 7 UNITED STATES GOVERNMENT STANDARD GENERAL LEDGER 0701 PURPOSE This chapter prescribes the requirements of the United States Government Standard General Ledger (USSGL). The USSGL must be used in all Department of Defense (DoD)

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    • [PDF File]CHAPTER 1 GENERAL LEDGER - DFAS Home

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      CHAPTER 1 GENERAL LEDGER The general ledger, as the central function of a core financial system, is the highest level of summarization ... (OMB) requires federal agencies to implement the United States Standard General Ledger (U.S. SGL) in their financial systems. The U.S. SGL, which is maintained, updated, and ... Standard Fiscal Code (SFC ...

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