ENTRY NO. 2 – ENCUMBRANCES - 10502
(Revised: 12/2021)
Purpose: To record encumbrance documents to obligate all or part of an appropriation currently available for encumbrance.
References: SAM sections 7640, 7650, 7670, 8340, and 10465
Record Encumbrances
Debit/ Credit |
Account |
Legacy Account |
Account Description |
Note |
Debit |
Not used |
6150 |
Encumbrances |
a |
Credit |
Not used |
5350 |
Reserve for Encumbrances |
b |
Note:
- Amount of encumbrance documents.
- Amount of reserve for encumbrance from the encumbrance documents.
For agencies/departments using FI$Cal, the Commitment Control ledger records encumbrances established by purchase orders within the Purchasing module or from allocated encumbrance journals in the General Ledger module.
Revisions
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