| Description: |
The United States Standard General Ledger (USSGL) Transaction Library is based on Section I, II and III of the Treasury Financial Manual (TFM), USSGL Supplement. It provides both budgetary and proprietary entries for business and accounting events occurring throughout the DoD, at an enterprise level. In some cases a business or accounting event may require more than one transaction, therefore the USSGL Transaction Library provides business rules that govern such needs. Compilation of the USSGL Transaction Library, which also includes the identification of delineating data elements (DDE), can be found in the BEA Laws, Regulations, & Policies Repository. The transactions are grouped under the following categories:
A 100-300 Funding Sources
B 100-400 Disbursements and Payables
C 100-300 Collections and Receivables
D 100-800 Adjustments/Accruals/Non-Budgetary Transfers Other Than Disbursements and Collections
E 100-200 Memorandum Entries
F 100-200 Year Pre-Closing and Closing Entries |