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  • Part 1 Section II Accounts and Definitions

    The account descriptions provide basic information about each U.S. Standard General Ledger (USSGL) account, including: Account Title Account Number Normal Balance of the Account (Debit or Credit) Account Definition << …
    03/08/2024 - 16:27 - Similar Pages

  • Part 2 Section II Accounts and Definitions

    The account descriptions provide basic information about each U.S. Standard General Ledger (USSGL) account, including: Account Title Account Number Normal Balance of the Account (Debit or Credit) Account Definition << …
    03/10/2024 - 16:48 - Similar Pages

  • Part 2 Section III Account Transactions

    This section provides accounting transactions for events occurring throughout the federal government. The transactions illustrate both proprietary and budgetary entries for each accounting event. Transactions are grouped under the following categories: A …
    03/10/2024 - 16:53 - Similar Pages

  • Part 2 Section IV USSGL Account Attributes

    To meet external reporting requirements, agencies need data at a level below the 6-digit U.S. Standard General Ledger (USSGL) account. Agencies’ systems must capture this information at the transaction level by recording transactions using USSGL 6-digit …
    03/10/2024 - 17:02 - Similar Pages

  • Part 2 Section VII GTAS Validations and Edits

    One of the goals the Bureau of the Fiscal Service (Fiscal Service) has envisioned for Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) is to improve the consistency in agency trial balance reporting. This will be accomplished …
    03/10/2024 - 17:31 - Similar Pages

  • Part 2 Section V USSGL Crosswalks to Standard External Reports

    These crosswalks map U.S. Standard General Ledger (USSGL) accounts to external reports in accordance with current reporting guidance from the Office of Management and Budget (OMB), the Federal Accounting Standards Advisory Board (FASAB), and the Bureau of …
    03/10/2024 - 17:08 - Similar Pages

  • Part 2 Section VI USSGL Crosswalks to Reclassified Statements

    These crosswalks map U.S. Standard General Ledger (USSGL) accounts to external reports in accordance with TFM Volume I, Part 2, Chapter 4700 , Federal Entity Reporting Requirements for the Financial Report of the United States Government. Each report …
    03/10/2024 - 17:28 - Similar Pages

  • Bulletin No 202602

    To: Heads of Government Departments, Agencies, and Others Concerned Subject: U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement 1. Purpose - This bulletin revises the USSGL and replaces all previous amendments. 2. …
    12/09/2025 - 15:23 - Similar Pages

  • Part 1 Section I Chart of Accounts

    The Chart of Accounts provides the basic structure for the U.S. Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general ledger accounts are self-balancing (total debits equal …
    03/08/2024 - 16:10 - Similar Pages

  • USSGL

    USSGL Bulletin No. 2026-02 (January 2026)   Part 1 Fiscal Year 2026 Reporting Part 2 Fiscal Year 2027 Reporting USSGL Summary of Changes USSGL TFM Archives USSGL Implementation …
    03/14/2024 - 12:23 - Similar Pages