Chart of Accounts - 07/01/13 and Later - General Accounting Office
Chart of Accounts - 07/01/13 and Later - General Accounting Office
Chart of Accounts - 07/01/13 and Later - General Accounting Office
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PARTARIZONA ACCOUNTING MANUALAND SECTIONIV-A-1PAGE19DATE<strong>07</strong>/<strong>01</strong>/<strong>13</strong>SUBJECTCOMPTROLLER GENERAL LEDGERFY 14 CHART OF ACCOUNTSFUND BALANCE (Cont’d)GAAP GAAP Normal Account AccountCat Class Account Balance Title Definition/Use30 3<strong>01</strong> 3<strong>01</strong>2 C Fund Balance Reserved for Pre-Encumbrance30 3<strong>01</strong> 3<strong>01</strong>3 C Fund Balance Reserve Cont.Appropriation30 3<strong>01</strong> 3<strong>01</strong>4 C Fund Balance Reserved for TaxRefunds30 302 3<strong>01</strong>5 C Fund Balance Investment in GFA30 303 3020 C Fund Balance Designations30 304 3021 C Fund Balance Restrictions30 305 3050 C Begin Retained Earnings30 305 3051 C Retained Earning Pior YearAdjustment30 306 3060 C Beginning Fund Balance30 306 3061 C Fund Balance Prior YearAdjustment30 310 3100 C Realized Revenue Control - Cash30 310 31<strong>01</strong> C Revenue Control - Accrued30 310 3200 C GAAP Revenue Offset30 315 3150 C Operating Transfers in Control30 325 3250 C Other Financing Sources30 350 3500 D Expenditure Control - Cash30 350 35<strong>01</strong> D Expenditure Control - Accrued30 355 3550 D Operating Transfers Out Control30 360 3600 D GAAP Expenditure Offset30 365 3650 D Other Financing Uses30 366 3660 D Cost Allocation Memo Exp.Control30 366 3661 C Cost Allocation Clearing30 366 3670 D Units Accumulated30 366 3671 C Units Accumulated Offset30 370 3700 D Net Activity Agency Fund30 370 37<strong>01</strong> C Net Activity Agency Fund Offset30 370 3702 C Transfer Object Posting Clearing30 370 3703 D Activity for Credit Charges
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