REVENUE AND OPERATING REVENUE ACCOUNTS - 8213

The state uses a uniform coding structure to identify the revenue and operating revenue accounts used to record revenues and operating revenue from different sources. These accounts are listed in the Uniform Codes Manual (UCM).

See SAM Chapter 7600, Structure of General Ledger Accounts for a detailed description of the statewide general ledger accounts and legacy codes. Refer to SAM section 7660, Inflow of Resources, for specific guidance on revenue accounts.

Entries to revenue accounts will be made from various subsidiary records and source documents.