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)