GENERAL LEDGER ACCOUNT CODES AND TITLES  

General ledger accounts will be referenced in STARS through the use of a three-digit transaction code. Each accounting event, such as the awarding of a purchase order or a revenue collection, is assigned a unique transaction code. Transaction codes are used internally in STARS to identify the general ledger accounts affected.

CODE	TITLE
100	Assets
101	Cash
102	Cash on Hand - Lump Sum
103	Undistributed Lump - Sum Withdrawals
104	IDT Receivables
115	Accounts Receivable
116	Allowance for Uncollectible Accounts Receivable
128	Notes Receivable
129	Allowance for Uncollectible Notes Receivable
131	Due From Other Fund
133	Advances to Other Funds
141	Inventory of Supplies
142	Inventory of Stores for Resale
151	Investments
155	Prepaid Items
156	Deferred Engineering Development Expense
157	Deferred Charge for Unamortized Discounts on Bonds Sold
160	Land
161	Buildings
162	Accumulated Depreciation - Buildings
163	Improvements Other Than Buildings
164	Accumulated Depreciation - Improvements Other Than Buildings
165	Machinery and Equipment
166	Accumulated Depreciation - Machinery and Equipment
167	Construction in Progress
168	Library Books
169	Other Assets
171	ESTIMATED REVENUE
200	Liabilities and Fund Equities
202	Accounts Payable
203	Undistributed Lump - Sum Deposits
207	Due to Other Funds
215	Collections Made for Other Governments
220	Trust Liabilities
222	Taxes Collected in Advance
223	Other Revenues Collected in Advance
224	Deposits
229	Other Liabilities
230	Notes Payable
231	Bonds Payable
236	Advances from Other Funds
241	APPROPRIATIONS
243	ENCUMBRANCES
244	RESERVE FOR ENCUMBRANCES
246	APPROPRIATIONS TO BE CARRIED FORWARD
260	Employee Payroll Deductions
265	Dual Employment and Payroll Clearing
271	Beginning Fund Balance
272	Adjustments to Prior Year Fund Balance
273	Residual Equity Transfers
274	General Fund Reserve
276	Budgetary Fund Balance
278	Appropriations General Fund - Cash Available
279	Revenue General Fund - Composite
300	Revenues
400	Expenditures
462	Depreciation Expense - Buildings
464	Depreciation Expense - Improvements OtherThan Buildings
466	Depreciation Expense - Machinery and Equipment
900	Clearing Accounts
990	TC 090 and 095 Clearing
995	Revenue Transfer Clearing
996	Cash Control Transfer Clearing
997	APPROPRIATION TRANSFER CLEARING
998	BUDGET REVISIONS CLEARING
999	Computer Clearing