CHART OF GENERAL LEDGER ACCOUNTS - 7610-SEP-2010

0001

Accountability Accounts for use by the

1099

State Treasurer and the State Controller only

0010

2

Cash on Hand - Demand Deposits

0015

3

Cash in Transit

0030

2

Investments - PMIA Time Deposits

0100

2

Investments - PMIA Securities

0120

2

Investments - PMIA Loans

0270

2

Accounts Receivables

0300

2

Fund Cash

0320

2

Outstanding Warrants

0330

2

Outstanding Warrants - PMIA

0350

2

Uncleared Collections

0370

2

Agency Bank Accounts

0380

2

Accounts Payable

0390

2

Current Month Debt Service Liability

0395

3

Current Month Debt Service Clearing

0400

2

Presentment Clearing Account

0500

2

Transaction Clearing Account

0810

2

Deposits with Bond Officer

0820

2

Printed State Bonds Pending Delivery

0830

2

State Bonds Authorized

0840

2

State Bonds Unissued

0850

2

State Bonds Outstanding

0860

2

State Bonds Redeemed

1010

2

Deposits in State Vault

1020

2

Deposits in Trust Company

1030

2

Securities in Transit

1040

2

Due from Special Deposit Fund

1060

2

Reserve for State Deposits

1070

2

Amount Provided for Short-Term Debt

1100

1

Cash in State Treasury and Agency Accounts

1110

2

General Cash

1115

3

General Cash, Remittance in Transit

1120

2

Agency Trust Fund Cash

1130

2

Revolving Fund Cash

1140

2

Cash in State Treasury

1150

2

Cash in Transit to State Treasury

1160

2

Cash in Agency Accounts -- Banks/S&Ls

1170

2

Cash in Agency Accounts with U.S. Treasury

1180

2

Cash with Fiscal Agents

1190

2

Cash on Hand

1200

1

Temporary Investments

1230

2

Investment in Time Deposits

1240

2

Investment in Subscription Deposits

1300

1

Accounts Receivable

1310

2

Accounts Receivable--General

1311

3

Accounts Receivable--Abatements

1312

3

Accounts Receivable--Reimbursements

1313

3

Accounts Receivable--Revenue

1314

3

Accounts Receivable--Operating Revenue

1315

3

Accounts Receivable--Dishonored Checks

1316

3

Accounts Receivable--Cash Shortages

1319

3

Accounts Receivable--Other

1320

2

Accrued Interest Receivable

1330

2

Accounts Receivable--Loans

1340

2

Accounts Receivable--Audit Exceptions

1350

2

Accounts Receivable--Postponed Property Tax

1351

3

Postponed Property Tax--Principal

1352

3

Postponed Property Tax--Interest

1360

2

Retirement Contributions Receivable

1380

2

Contingent Receivables

1390

2

Allowance for Uncollectible Accts (Credit Bal)

1400

1

Due From Other Funds or Appropriations

1410

2

Due from Other Funds

1420

2

Due from Other Appropriations, Within the Same Fund

1500

1

Due From Other Governments

1510

2

Due from Federal Government

1540

2

Due from School Districts

1590

2

Due from Other Governmental Entities

1600

1

Provision for Deferred Receivables (Credit Bal)

1700

1

Prepaid Expense

1710

2

Expense Advances

1712

3

Travel Advances

1714

3

Salary Advances

1720

2

Other Prepaid Expenses

1721

3

Office Supplies

1730

2

Prepayments to Other Funds or Appropriations

1740

2

Prepayments to Other Governments

1741

3

Prepayments to School Districts

1742

3

Prepayments to Counties

1749

3

Prepayments to Other Governmental Entities

1750

2

Prepayments to NonGovernmental Entities

1900

1

Inventory

1910

2

Merchandise Held for Sale--Stores

1930

2

Raw Materials

1940

2

Work in Progress

1950

2

Finished Goods

1960

2

Manufacturing Supplies

2000

1

Investments

2001

3

Market Value Adjustment Account - Pension System

2010

2

Investments in Debt Securities

2011

3

Investments in Securities at Cost

2012

3

Investments in Securities

2013

3

Premium on Securities

2014

3

Discount on Securities (Credit Balance)

2016

3

Investment in Public Works Board Building Certificates

2017

3

Investment in Building Certificates--Local Agencies

2020

2

Investment in Stocks

2021

3

Investment in Common Stock

2022

3

Investment in Preferred Stock

2030

2

Investment in Mortgages

2031

3

Investment in Mortgage Installment Loans

2032

3

Mortgage Loans in Default

2033

3

Premium on Mortgage Loans

2034

3

Discount on Mortgage Loans (Credit Balance)

2040

2

Investment in Interfund Building and Construction Loans

2050

2

Investment in Real Estate

2055

2

Unapplied Investments--Mortgages

2060

2

Investment in Annuities

2065

2

Investment in Investment Agreements

2070

2

Investment in Financial Futures

2090

2

Investments - Other

2100

1

Loans and Advances Receivable

2110

2

Loan Receivable

2111

3

Veterans Farm & Home Loan Contracts

2112

3

Student Loans Receivable

2113

3

Construction Loans

2114

3

Construction Loans in Default

2119

3

Loans Receivable--Other

2120

2

Advances to Other Funds

2130

2

Interfund Construction Loans Receivable

2140

2

Loans to Other Governments

2143

3

Loans to School Districts

2149

3

Loans to Other Governmental Entities

2170

2

Interfund Loans Receivable

2300

1

Tangible Assets

2310

2

Land

2320

2

Buildings

2321

3

Buildings

2329

3

Accumulated Depreciation--Buildings (Credit Bal)

2330

2

Improvements Other Than Buildings

2331

3

Improvements Other Than Buildings

2333

3

Utility Plant in Service

2339

3

Accumulated Depreciation--Improvements Other Than Buildings (Credit Bal)

2340

2

Equipment

2341

3

Equipment

2349

3

Accumulated Depreciation--Equipment (Credit Balance)

2350

2

Construction Work in Progress

2360

2

Infrastructure

2361

3

Non-depreciable Infrastructure

2362

3

Depreciable Infrastructure

2369

3

Accumulated Depreciation--Infrastructure (Credit Bal)

2400

1

Intangible Assets

2410

2

Intangible Assets – Amortizable

2411

3

Computer Software – Amortizable

2412

3

Land Use Rights – Amortizable

2413

3

Patents, Copyrights, Trademarks – Amortizable

2414

3

Other Intangible Assets – Amortizable

2420

2

Intangible Assets – Non-Amortizable

2422

3

Land Use Rights – Non-Amortizable

2423

3

Patents, Copyrights, Trademarks – Non-Amortizable

2424

3

Other Intangible Assets – Non-Amortizable

2430

2

Internally Generated Intangible Assets in Progress

2490

2

Accumulated Amortization --Intangible Assets (Credit Balance)

2491

3

Accumulated Amortization –Computer Software (Credit Balance)

2492

3

Accumulated Amortization –Land Use Rights (Credit Balance)

2493

3

Accumulated Amortization –Patents, Copyrights, Trademarks (Credit Balance)

2494

3

Accumulated Amortization –Other Intangibles Assets(Credit Balance)

2500

1

Provision for Deferred Interfund Loans Payable

2600

1

Deferred Charges

2700

1

Other Assets

2710

2

Permanent Cash Revolving Fund

2720

2

Securities & Other Property Held in Trust

2730

2

Deposits in Condemnation Proceedings

2740

2

Inventory of Surveyed Equipment

2720

2

Securities & Other Property Held in Trust

2730

2

Deposits in Condemnation Proceedings

2740

2

Inventory of Surveyed Equipment

2770

2

Authorized Securities--Unissued

2771

3

Veterans Farm & Home Construction Contracts Authorized--Unissued

2772

3

Loans Authorized--Unissued

2773

3

Building Certificates Authorized--Unissued

2774

3

Bonds Authorized--Unissued

2775

3

Notes Authorized--Unissued

2776

3

Authorized Securities-Unissued

2780

2

Provision for Unissued Authorized Securities (Credit Balance)

2790

2

Other Assets

2800

1

Amount Available in Debt Service Funds

2900

1

Amounts to be Provided for Retirement of General Long-Term Debt

2910

2

Amount to be Provided for Retirement of General Obligation Long- Term Debt

2920

2

Amount to be Provided for Other Long-Term Debt

3000

1

Accounts Payable

3010

2

Accounts Payable

3020

2

Claims Filed

3021

3

Claims in Process

3030

2

Compensation Benefits Payable

3040

2

Notes Payable

3050

2

Bonds Payable

3100

1

Due to Other Funds or Appropriations

3110

2

Due to Other Funds or Appropriations

3114

3

Due to Other Funds

3115

3

Due to Other Appropriations, Within the Same Fund

3130

2

State Income Tax Withheld

3120

2

Prepayments from Other Funds or Appropriations

3200

1

Due to Other Governments

3210

2

Due to Federal Government

3215

2

Federal Income Tax Withheld

3220

2

Due to Local Government

3230

2

Liability for Local Sales Tax Collection

3290

2

Due to Other Governmental Entities

3300

1

Accrued Interest and Dividends Payable

3310

2

Accrued Interest Payable

3320

2

Dividends Payable

3400

1

Advance Collections

3410

2

Revenue Collected in Advance

3420

2

Reimbursements Collected in Advance

3430

2

Operating Revenue Collected in Advance

3500

1

Liabilities for Deposits

3510

2

Deposits

3410

2

Revenue Collected in Advance

3420

2

Reimbursements Collected in Advance

3430

2

Operating Revenue Collected in Advance

3500

1

Liabilities for Deposits

3510

2

Deposits

3511

3

Restricted Account (SCO ONLY)

3512

3

Restricted Account (SCO ONLY)

3513

3

Restricted Account (SCO ONLY)

3514

3

Restricted Account (SCO ONLY)

3515

3

Restricted Account (SCO ONLY)

3516

3

Restricted Account (SCO ONLY)

3517

3

Restricted Account (SCO ONLY)

3518

3

Restricted Account (SCO ONLY)

3519

3

Restricted Account (SCO ONLY)

3520

2

Project Deposits

3600

1

Loans Payable

3610

2

Pooled Money Investment Account Loans Payable

3690

2

Other

3700

1

Other Current Liabilities

3710

2

Cash Overages

3720

2

Unapplied Remittances

3730

2

Uncleared Collections

3740

2

Overpayments Refundable to Employers

3750

2

Unapportioned Taxes

3760

2

Accrued Leave Time

3790

2

Other Current Liabilities

4000

1

Advances and Loans Payable

4010

2

Advances from Other Funds

4020

2

Interfund Construction Loans Payable

4021

2

Interfund Building Certificate Payable

4022

2

Interfund Building & Construction Loans Payable

4050

2

Interfund Loans Payable

4200

1

Installment Contracts