STRUCTURE OF GENERAL LEDGER ACCOUNTS - 7605

(Revised: 10/2020)

Level of Detail for Budgeting, Accounting, and Financial Reporting

The legacy general ledger account codes contain four-digits and are structured into three hierarchical reporting levels:

 

  • Level 1 - Assigned to accounts used to prepare the Controller's Budgetary/Legal Basis Annual Report; Level 1 account numbers end with two zeros (XX00).
  • Level 2 - Assigned to major general ledger accounts which are summarized into Level 1 accounts; Level 2 accounts end with one zero (XXX0).
  • Level 3 - Assigned to sub-accounts to Level 2 accounts; Level 3 account numbers do not end with zeros (XXXX).

The Financial Information System for California (FI$Cal) account codes contain one to seven digits and are structured into the following hierarchical reporting levels:

  • Level 1 - Represents the Account Type
  • Level 2 - Represents the Account Sub-Type by high level categories
  • Level 3 - Represents the Account classification. This level may have a 3-digit or 4-digit code.
  • Lower Levels - Represents a further breakdown of the account classification detail or is the Account Detail Code. The 7-digit Account detail code is entered on financial transactions.

Agencies/departments must use the appropriate level of detail for budgeting, accounting, and year-end reporting.

 

Agencies/departments may expand the statewide uniform codes to lower-level accounts as necessary to accommodate agency/department-specific requirements.

 

For year-end reporting to the State Controller’s Office (SCO), agencies/departments must use the Level 1 legacy codes listed in the Uniform Codes Manual (UCM).

 

Agencies/departments must be able to report accounting information to the lowest hierarchical level. This reporting requirement does not require agencies/departments to maintain General Ledgers at levels 2 or 3. Instead, agencies/departments can meet the reporting requirements by accounting for the information in subsidiary records/ledgers (e.g., Appropriations Ledger, Revenue Ledger, Accounts Receivable Ledger, etc.) and by maintaining the General Ledger at a more summarized level.

 

For ease of consolidating like-kind accounts for reporting purposes, the same title has, in some cases, been assigned to different account numbers at different account levels. Agencies/departments must use the lowest hierarchical level account number rather than a higher level account number with the same title. This is mostly applicable when using legacy codes. For example, use legacy account 2341 for Equipment rather than legacy account 2340; use legacy account 3010 for Accounts Payable rather than legacy account 3000; use legacy account 3110 for Due to Other Funds or Appropriations rather than legacy account 3100.  In FI$Cal, transactions must be posted to the 7-digit account number, the lowest level account.

 

Refer to the Uniform Codes Manual (UCM) for a full listing of general ledger accounts and the hierarchical reporting levels.

 

Subsidiary Fund Information Required for Inter-fund and Intra-fund Transactions

Certain general ledger accounts require a fund and/or organization number to identify the other fund involved in an inter-fund and intra-fund transaction. The accounts and legacy accounts listed below require subsidiary fund coding:

 

Legacy general ledger accounts that require subsidiary fund coding:

 

Legacy Account

Legacy Account Title

1410

Due from Other Funds

1420

Due from Other Appropriations within the Same Fund

1730

Prepayments to Other Funds or Appropriations

2120

Advances to Other Funds

2170

Interfund Loans Receivable

3114

Due to Other Funds

3115

Due to Other Appropriation within Same Fund

3120

Prepayments from Other Funds or Appropriations

4010

Advances from Other Funds

4050

Interfund Loans Payable

9811

Operating Transfers In

9812

Operating Transfers Out

 

Accounts that require affiliate and fund affiliate coding:

 

Account

Account Title

1222000

Advances to Other Funds

1225900

Interfund Loans Receivable

1240000

Due from Other Funds

1240100

Due from Other Appropriations (Same Fund)

1309200

Prepayments to Other Funds/Appropriations

1509000

Investments in Interfund Building and Construction Loans

1509400

Investments in Futures

2010000

Due to Other Funds – Current

2011000

Due to Other Appropriations Within Same Fund – Current

2012000

Prepayments from Other Funds or Appropriations

2500000

Advances from Other Funds

2500210

Interfund Building & Construction Loans Payable

2500220

Interfund Loans Payable

4610120

Other Additions (Unspecified)

6210000

Transfers to Other Funds

6230000

Loans to Other Funds

6240000

Revenue Transfers to Other Funds

6511000

Unappropriated Transfers to Other Funds

6521000

Unappropriated Transfers from Other Funds

 

Subsidiary GL Account Information Required for Some Accounts

Certain general ledger accounts require subsidiary account numbers. The subsidiary account numbers signify the Accounts Receivable accounts involved in the transactions. The accounts and legacy accounts listed below require subsidiary account coding:

 

Legacy general ledger accounts that require subsidiary account coding:

 

Legacy Account

Account Title

1390

Allowance for Uncollectible Accounts

1600

Provision for Deferred Receivables

 

    Examples of legacy subsidiary accounts include:

1390.1311—Allowance for Uncollectible Accounts–Accounts Receivable–Abatements

1600.1313—Provision for Deferred Receivables–Accounts Receivable– Revenue

1600.1410—Provision for Deferred Receivables–Due from Other Funds

 

Accounts that require subsidiary alternate account coding:

 

Account

Account Title

1209500

Allowance for Uncollectible AR

1290000

Provision for Deferred Receivables

 

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