In STARS, a unique three-digit transaction code is assigned to each accounting event. For example, separate transaction codes have been established for accounting events such as payments to vendors, collection of revenues or the refund of revenue. The three-digit transaction code must be encoded by agency personnel on each input transaction entered into STARS to identify the type of transaction being processed. The transaction code is used internally by the system to identify the specific general ledger accounts to be affected (both debit and credit) and the type of processing required.

Use of transaction codes permits a single-transaction approach, which essentially eliminates the need for making multiple entries to record a single accounting event. Each of the different types of accounting events that occur in the normal operations of the State can be identified by a unique transaction code. The transaction codes and their use are as follows:

A. Recording General Transactions (035-135)
B. Recording Revenue (200-291)
C. Record Appropriations, Revenue and/or Cash Transfer (300-369)
D. Recording Interdepartmental Transfer Transaction (400-465)
E. Record Encumbrance (500)
F. Record Expenditures (600-692)
G. Record Payroll Transactions (900-926)

Transaction Codes - Impact On General Ledger