California Department of Transportation
 
Page Title: Division of Accounting with various images

Clark Paulsen, Division Chief

CODING INFORMATION

The information contained in this section is from the Division of Accounting's Coding Manual. This information is presented in an effort to aid in reading Department Expenditure Reports.

CODING MANUAL VOLUME 1 - 3. Balance Sheet Accounts and Posting Codes


Word Version

The State’s Uniform Coding Structure is for the purpose of standardizing its fiscal reporting.

State agencies are mandated (SAM 7261) per Government Code 13300 and Legislation AB 3322 Chapter 1284 Statute of 1978 to incorporate the standard coding structure contained in the State Uniform Codes Manual (UCM) and the departmental program codes contained in the Governor’s Budget.

Uniform coding was developed to obtain accurate and comparable records, reports and statements of all the financial affairs of the state. The Governor’s Budget, the Budget Bills, and the records of the State Controller will utilize the uniform coding structure to permit comparison of budget to actual for disbursements and receipts. The general ledger and subsidiary ledgers are used to sort and summarize individual accounting transactions into accounts needed to prepare financial statements and other fiscal reports. Generally Accepted Accounting Principals (GAAP) require establishment of a general ledger which has a complete self-balancing group of accounts for each fund, general fixed assets, and general long term debt. The State’s Balance Sheet Accounts and Account Titles were standardized to facilitate reporting in automated systems and to comply with legislative requirements (AB 3322 Chapter 1284 Statutes of 1978).

General Ledger Accounts (GL Accounts) in Advantage represent the history of transactions relating to an objective and are identified as Balance Sheet Accounts (page code = BSA) and Posting codes (page code = PSCD).

The Balance sheets accounts are Real Accounts (Permanent Accounts) and they represent an asset, liability, reserve or fund balance account Subsidiary Accounts are identified as Sub Balance Sheet Accounts (page code = SBSA). They are used to further classify the financial activity within a given Balance Sheet Account.

Posting Codes are used to represent Nominal Accounts (Temporary Accounts) which appear in the Statement of Operation and Surplus. These Accounts are closed into the Fund Balance at year end.

The Advantage Balance Sheet Account Code (BSA) consists of four digits. Provisions have been made to provide additional detail for some Balance Sheet Accounts by the use of sub- BSA accounts. The Balance Sheet Account codes are grouped into the following major series:

The Balance Sheet Accounts and Sub Balance Sheet Account codes in use by Advantage are displayed in Table 1-1, Balance Sheet Account Codes.

Table 1-1 BALANCE SHEET ACCOUNT CODES - SUMMARY
1010ORF Cash clearing
1100-2999Assets
3010-4999Liabilities
5000-5570Fund Equity
9999 - CONVAnnual Closed Offset & Conversion Offset

The Posting Codes in use by Advantage are displayed in Table 1-2, Posting Codes (Nominal Accounts).


‹ 2. Transaction Codes (No Longer Used) ^ Coding Manual Volume 1 - Index 4. Reporting Code and Location Code ›

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