This chart of accounts includes general US GAAP compatible classifications and sub-classifications. The FASB does not publish a "US GAAP chart of accounts". Companies may use any chart of accounts provided it is consistent with published recognition guidance ( link: asc.fasb.org ). This chart has been designed to be consistent with this guidance.

The general ledger maintains accounts for assets, liabilities, net position, revenues and other financing sources, expenses, gains, losses, budgetary data, and “memorandum” information. 5. The general ledger defines the chart of accounts and transaction posting rules. It is used to update The chart of accounts is a list of every account in the general ledger of an accounting system. Unlike a trial balance that only lists accounts that are active or have balances at the end of the period, the chart lists all of the accounts in the system. USSGL STANDARD GENERAL LEDGER. USSGL Bulletin No. 2019-10 (June 2019) Revised by Bulletin No. 2020-10 (March 2020) Part 1 Fiscal Year 2019 Reporting Part 2 Fiscal Year 2020 Reporting USSGL Summary of Changes You can use General Ledger to enter a chart of accounts and post beginning balances. You can set up budgets in Dynamics GP or use Microsoft Excel to set them up. You can export budgets from Microsoft Dynamics GP to Excel, modify them, or distribute worksheets to budget managers for review and input, then import the modified budgets back into The Official Website of DOD NAF Accounting. All NAFSGL Attachments 1 thru 6 - 6-30-15 ; Attachment 6 - Chart of Accounts - 6-30-15 This appendix lists the current United States Government Standard General Ledger (USSGL) maintained in GFEBS. The list is a living document, which mean, that accounts are added or

The general ledger maintains accounts for assets, liabilities, net position, revenues and other financing sources, expenses, gains, losses, budgetary data, and “memorandum” information. 5. The general ledger defines the chart of accounts and transaction posting rules. It is used to update

The Official Website of DOD NAF Accounting. All NAFSGL Attachments 1 thru 6 - 6-30-15 ; Attachment 6 - Chart of Accounts - 6-30-15 This appendix lists the current United States Government Standard General Ledger (USSGL) maintained in GFEBS. The list is a living document, which mean, that accounts are added or To access this, search for “general posting setup” in the search box in the upper right hand corner. Click on the Task link. The chart of accounts shows all general ledger accounts. From the chart of accounts, you can do things like: View reports that show general ledger entries and balances. Close your income statement. What is the Chart of Accounts? – Definition. The chart of accounts is a list of every account in the general ledger of an accounting system. Unlike a trial balance that only lists accounts that are active or have balances at the end of the period, the chart lists all of the accounts in the system. The general ledger is the record of all the transactions that went into each account on the list. Why is a chart of accounts important? The chart of accounts structure determines the level of detail available for financial reporting. The chart of accounts is therefore the foundation of the financial statements. By contrast, a modernized General Ledger master data management business process not only supports the management of the GL Chart of Accounts, but also other GL master data. Maintenance of the Army's General Ledger Chart of Accounts now only occurs in GFEBS. Click below to view more. •

USSGL STANDARD GENERAL LEDGER. USSGL Bulletin No. 2019-10 (June 2019) Revised by Bulletin No. 2020-10 (March 2020) Part 1 Fiscal Year 2019 Reporting Part 2 Fiscal Year 2020 Reporting USSGL Summary of Changes

U.S. Standard General Ledger Chart of Accounts Account Normal Number Title Balance Bulletin No. 2020-10 I CA - 6 March 2020 OTHER ASSETS (continued) 199900 Central Accounting Control Account Debit 200000 LIABILITIES 201000 Liability for Fund Balance With Treasury Credit 209010 Liability for Fund Balance While Awaiting a Warrant Credit The chart of accounts is the official set of accounts that makes up the general ledger. The chart of accounts is made up of headings, subheadings, and accounts. The first step of setting up your Chart of Accounts is mapping it out on paper. We've included several worksheets and examples to help you do this. Standard General Ledger Account Alignment Guidance . This document provides guidance on which Department of Defense (DoD) Standard General Ledger (SGL) accounts and attributes are required within target financial management systems and how to obtain a DoD Standard Chart of Accounts (SCOA) Exemption for specific SGL accounts. The general ledger maintains accounts for assets, liabilities, net position, revenues and other financing sources, expenses, gains, losses, budgetary data, and “memorandum” information. 5. The general ledger defines the chart of accounts and transaction posting rules. It is used to update The chart of accounts is a list of every account in the general ledger of an accounting system. Unlike a trial balance that only lists accounts that are active or have balances at the end of the period, the chart lists all of the accounts in the system.

The general ledger is the record of all the transactions that went into each account on the list. Why is a chart of accounts important? The chart of accounts structure determines the level of detail available for financial reporting. The chart of accounts is therefore the foundation of the financial statements.

U.S. Standard General Ledger Chart of Accounts Account Normal Number Title Balance Bulletin No. 2020-10 I CA - 6 March 2020 OTHER ASSETS (continued) 199900 Central Accounting Control Account Debit 200000 LIABILITIES 201000 Liability for Fund Balance With Treasury Credit 209010 Liability for Fund Balance While Awaiting a Warrant Credit

element and value combinations are necessary for consistent financial reporting. For each DoD Standard General Ledger SGL) account( , the DoD Account Attribute Alignment File identifies additional SFIS data elements that are required for financial repo rting. This file identifies which value combinations are permissible for SFIS attributes.

The Defense Finance and Accounting Service (DFAS) is an agency of the United States DFAS pays all DoD military and civilian personnel, retirees and annuitants, as well as major DoD contractors and vendors. 15.1 million commercial invoices; Maintained 98 million General Ledger accounts; Managed $1.17 trillion in 

The Official Website of DOD NAF Accounting. All NAFSGL Attachments 1 thru 6 - 6-30-15 ; Attachment 6 - Chart of Accounts - 6-30-15 This appendix lists the current United States Government Standard General Ledger (USSGL) maintained in GFEBS. The list is a living document, which mean, that accounts are added or To access this, search for “general posting setup” in the search box in the upper right hand corner. Click on the Task link. The chart of accounts shows all general ledger accounts. From the chart of accounts, you can do things like: View reports that show general ledger entries and balances. Close your income statement. What is the Chart of Accounts? – Definition. The chart of accounts is a list of every account in the general ledger of an accounting system. Unlike a trial balance that only lists accounts that are active or have balances at the end of the period, the chart lists all of the accounts in the system.