A four digit USSGL Account Number is a unique code that represents a United States Standard General Ledger (USSGL) account, as published in the USSGL Chart of Accounts. USSGL Account Numbers provide the basic structure for the USSGL. USSGL Account Numbers are comprised of both budgetary and proprietary accounts. The proprietary and budgetary sets of general ledger accounts are self-balancing (the total debits equal total credits) structures used for recording, classifying, and reporting balances in an accounting general ledger.