APPENDIX M-3-3. GENERAL LEDGER ACCOUNT DESCRIPTIONS
36X4024 DIRECT LOANS TO VETERANS AND RESERVES, VA
36X4025 LOAN GUARANTY REVOLVING FUND, VA
1. This appendix contains the general ledger account descriptions and indicates the title, type of account, purpose an entries representing most of the types of transactions under the Compensation, Pension an Education automated system for revolving funs 36X4024 an 36X4025 as a result of maintaining receivables therefor in the system.
2. The general ledger accounts for these mortgage loan transactions have been assigned a fourdigit number preceded by a twodigit number which identifies the fun. The number "4" has been assigned as the first number of the twodigit prefix to identify mortgage loan accounts. The second number of the prefix has been assigned to identify the specific fun as follows:
Series 2d Symbol Title
. Digit .
4_0000 4 36X5024 Direct Loans to Veterans and Reserves, VA
. . .
. 6 36X4025 Loan Guaranty Revolving Fund, VA
In order to simplify printing requirements, the second digit of the twodigit prefix has been omitted in the account numbers an listing of contra entries when both funs are applicable. However, all accounts will be maintained by fun.
Analytical account numbers are shown in the contra accounts as prescribe. Reference should be made to MP4, part V, appendix L for descriptions of all analytical accounts use in this appendix and for additional requirements for maintaining the mortgage loan accounts.
4_1012 DISBURSING AUTHORITY AVAILABLE
This is a debit balance (asset) account maintained by fun to show the amount of fund authority available under the direct loan and loan guaranty programs. The disbursing authority available is the net of the balance in 1012 an 2038.
DPC ENTRIES
Debit Credits:
a. Total of collections a. Collections applied to
processed and applied to receivables automatically each
receivables. (Input cycle (accounting run entry).
transactions 08, 08A. Computer Contra to 4_1023.
transaction A 49.) .
Contra to 441162.2, 4_3224, b. Confirmed date of U.S.
444011.11, 461162.5, 461222.8, Treasury processing of pending
464078.3. Treasury disbursement items.
(Computer transaction A 27.)
b. Withdrawals from PFOP or FIB Contra to 4_2038.
applied to receivables. (Input .
transaction 06F. Computer .
transaction A 17. .
Contra to 441162.2, 4_3224, .
444011.11, 461162.5, 461222.8, .
464078.3. .
4_1012 DISBURSING AUTHORITY AVAILABLE-Continued
DPC ENTRIES
Debits: Credits:
c. Total of voucher offsets c. Uncollectible checks
processed an applied to processed applicable to
receivables. (Input transaction receivables. (Input transaction
08B. Computer 04B. Computer
transaction A 50. transaction A 48.)
Contra to 441162.3, 4_3224, Contra to 441162.2, 4_3224,
444011.11, 461162.8, 444011.11, 461162.5,
461222.8, 464078.3. 461222.8, 464078.3.
. .
d. Irregular and monthend d. Clearance of unassociated
deductions from CP&E debit balances in account
benefits applied to receivables. 1239(36F3875) which were
(Computer transactions established as a result of
A 56 an A 61.) collections (input transactions
Contra to 441162.3, 4_3224, 08, 08A) or
444011.11, 461162.8, voucher offset (input
461222.8, 464078.3. transaction 08B) being
overstated. (Input transaction
e. C&P system returned checks 04E. Computer
applicable to 36X4024 transactions A 11.)
or 36X4025. (Computer Contra to 441162.2, 4_3224,
transaction A 30.) 444011.11, 461162.5,
Contra to 441162.3, 461162.8 461222.8, 464078.3
f. Overcollections of veterans e. Clearance of unassociated
liability accounts debit balances in account
(excludes miscellaneous 1229(36F3875) which were
receivables) in amounts of less established as a result of
than $1.00. (Input transactions amounts of uncollectible checks
08, 08A, 08B. Computer (input transaction 04B)
transaction A 39.) being understated. (Input
Contra to 4_3224. transaction 04E. Computer
transaction A 11.)
g. Clearance of unassociated Contra to 441162.2, 4_3224,
credit balances in account 444011.11, 461162.5,
1239(36F3875) which were 461222.8, 464078.3.
established as a result of .
collections (input transactions .
08, 08A) or voucher .
offsets (input transaction 08B) .
being rejected or .
understated. (Input transaction .
06E. Computer transaction A 16.) .
Contra to 441162.2, 4_3224, .
444011.11, 461162.5, .
461222.8, 464078.3. .
.
h. Clearance of unassociated .
credit balances in account .
1229(36F3875) which were .
established as a result of .
uncollectible checks (input .
transaction 04B) being
overstated. (Input transaction .
08E. Computer transaction .
A 18.) .
Contra to 441162.2, 4_3224, .
444011.11, 461162.5, .
461222.8, 464078.3. .
i. Processing of C&P system .
returned check input .
applicable to 36X4024 or 36X4025 .
funds. (Computer .
transaction A 30). .
Contra to 441162.3, 461162.8. .
4_1023 DISBURSING AUTHORITY-RECEIPTS COLLECTED
This is a debit balance (asset) account maintained for the direct Loan and Loan Guaranty Revolving Funs to reflect collections receive an distribute to applicable asset, receivable or income accounts. The amount in this account is not available for disbursement at the station.
DPC ENTRIES
Debits: Credits:
a. Collections applied to a. Closing entry at end of
receivables automatically each fiscal year.
cycle (accounting run entry). Contra to 4_2246.4.
Contra to 4_1012. .
4_ 1162 VETERANS LIABILITY ACCOUNT
This is a debit balance (asset) account maintained by fun to show the amounts due from veterans and coobligors resulting from claims paid in settlement of defaulted guarantee or insure loans, liquidation of the security for acquire mortgage loans under the loan guaranty program, or balances due after acquisition of property through foreclosure or the acceptance of a deed under either the guarantee or direct loan program. This account is maintained by analytical accounts under the CP&E AP system as shown herein.
441162.2 VETERANS LIABILITY ACCOUNT (REFUND OR REPAYMENTS OF PRINCIPAL)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Uncollectible checks a. Total of collections
processed applicable to processed and applied to
receivables. (Input transaction receivables. (Input transactions
Computer transaction A 48.) 08, 08A. Computer
Contra to 441012. transaction A 49.)
. Contra to 441012.
b. Clearance of unassociated .
debit balances in account b. Application of PFOP or FIB
1239(36F3875) which were funds to receivables.
established as a result of (Input transaction 06F. Computer
collections (input transactions transaction A 17).
08, 08A) or voucher Contra to 441012.
offsets (input transaction 08B) .
being overstated. (Input c. Clearance of unassociated
transaction 04E. Computer credit balances in account
transaction A 11.) 412439 which were established as
Contra to 441012. a result of collections
. (input transactions 08, 08A) or
c. Clearance of unassociated voucher offsets (input
debit balances in account transaction 08B) being rejected
1229(36F3875) which were or understated
established as a result of (Input transaction 06E.
amounts of uncollectible checks Computer transaction A 16).
(input transaction 04B) Contra to 441012.
being understated. (Input .
transaction 04E. Computer d. Clearance of unassociated
transaction A 11.) credit balances in account
Contra to 441012. 1229(36F3875) which were
. established as a result of
. uncollectible checks (input
. transaction 04B) being
. overstated. (Input transaction
. 08E. Computer transaction
. A 18.)
. Contra to 441012.
441162.3 VETERANS LIABILITY ACCOUNT-(BENEFIT DEDUCTIONS)-(CR.)
DPC ENTRIES
Debit Credits:
a. Clearance, by refunds, of a. Total of voucher offsets
unassociated credit balances processed and applied to
in account 441239 which were receivables. (Input transaction
A 50.)
established as a result of Contra to 441012
amounts of waivers (input .
transaction 07C) exceeding b. Irregular and monthend
the receivable balances. (Input deductions from CP&E
transaction 06C. benefits applied to receivables.
Computer transaction A 15.) (Computer transactions
Contra to 442036. A 56 and A 61.)
. Contra to 441012.
b. Reissuance of C&P system .
returned check input c. C&P system returned check
applicable to 36X4024. (Input input applicable to
transaction 06C. 36X4024. (Computer transaction
Computer transaction A 15.) A 30.)
Contra to 442036. Contra to 441012.
c. Clearance of unassociated .
credit balances in account .
441239 which were established as .
a result of returned .
checks (transaction 21) and .
applied to uncollectible .
receivables or interest. (Input .
transaction 06E. Computer .
transaction A 16.) .
Contra to 444011.11, 443224. .
d. Clearance of unassociated .
credit balances in account .
441239 which were established as .
a result of amounts of .
waivers exceeding receivable .
balances and applied to .
interest. (Input transaction .
06E. Computer transaction A .
16.) .
Contra to 4423224. .
441162.5 VETERANS LIABILITY ACCOUNT-AUTHORIZED WRITEOFFS (CR.)
DPC ENTRIES
Debits: Credits:
a. Unassociated credit balances a. Waivers of receivables.
established in account (Input transaction 07C.
441239 as a result of amounts of Computer transaction A 43.)
waivers (input Contra to 444011.7.
transaction 07C) exceeding
receivable balances. b. Writeoffs of receivables by
(Computer transaction A 53.) compromise, discharge in
Contra to 441239. bankruptcy, etc., (Input
. transaction 07D. Computer
. transaction A 44.)
. Contra to 444011.7.
. c. Clearance, by refunds, of
. unassociated credit balances
. in account 441239 which were
. established as a result of
. waivers (input transaction 07C)
. exceeding the receivable
. balances. (Input transaction
. 06C. Computer transaction
. A 15.)
. Contra to 441239.
. d. Clearance, by application to
. receivables, of
. unassociated credit balances in
. account 441239 which
. were established as a result of
. amounts of waivers (input
. transaction 07C) exceeding the
. amounts of receivables.
. (Input transaction 06E. Computer
. transaction A 16.)
. Contra to 441239.
.
. e. Clearance of unassociated
. credit balances in account
. 441239 which were established as
. a result of amounts of
. waivers exceeding receivable
. balances an applied to
. interest. (Input transaction
. 06E. Computer transaction
. A 16.)
. Contra to 441239.
461162.5 VETERANS LIABILITY ACCOUNT-(PRINCIPAL REPAYMENTS BY VETERANS)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Uncollectible checks a. Total of collections
processed applicable to processed and applied to
receivables. (Input transaction receivables. (Input
04B. Computer transactions 08, 08A. Computer
transaction A 48.) transaction A 49.)
Contra to 461012. Contra to 461012.
b. Clearance of unassociated b. Application of PFOP or FDIB
debit balances in account funds to receivables.
1239(36F3875) which were (Input transaction 06F. Computer
established as a result of transaction A 17.)
collections (input transactions Contra to 461012.
08, 08A) or voucher
offsets (input transaction 08B) c. Clearance of unasssociated
being overstated. (Input credit balances in account
transaction 04E. Computer 1239(36F3875) which were
transaction A 11.) established as a result of
Contra to 461012. collections (input transactions
. 08, 08A) or voucher
, offsets (input transaction 08B)
. being rejected or
. understated. (Input transaction
. 06E. Computer
. transaction A 16.)
. Contra to 461012.
.
. d. Clearance of unassociated
. credit balances in account
. 1229(36F3875) which were
. established as a result of
. uncollectible checks (input
. transaction 04B) being
. overstated. (Input transaction
. 08E. Computer transaction
. A 18.)
. Contra to 461012.
.
.
441162.6 VETERANS LIABILITY ACCOUNT-(WRITEOFFS OF UNCOLLECTIBLES-(CR.)
DPC ENTRIES
Debits: Credits:
.
. a. Veterans liability accounts
. determined to be
. uncollectible. (Input
. transactions 07A, 07B. Computer
. transaction A 40.)
. Contra to 444011.10
441162.7 VETERANS LIABILITY ACCOUNT-(TRANSFERRED TO OR FROM OTHER STATIONS)-(DR. OR CR.)
DPC ENTRIES
Debits: Credits:
a. Total of transfers of a. Total of transfers of receivable
receivables from regional credits processed.
offices processed. (Input (Input transaction 08C. Computer
transaction 04A. Computer transaction A 51.)
A 47.) Contra to 441236.
Contra to 441226. .
. b. Increase of receivable rejected
b. Decreases of receivable in conjunction with
rejected (transaction 08F) in decrease under a different
conjunction with increases file/payee number. (Input
under a different file/payee transaction 04F. Computer
number. (Input transaction 04F. transaction A 33.)
Computer transaction A 34.) Contra to 441162.12.
Contra to 441162.12. .
. c. Clearance of unassociated credit
c. Resubmission of unassociated balances in account
debit amounts which 441229 which were established as a
are reflected as debit balances result of transfers of
in account 441229. receivable debits (input transaction
(Input transaction 04D. 04A) being
computer transaction A 10.) overstated. (Input transaction 08E.
Contra to 441229. Computer transaction
. A 18.)
d. C&P system returned check Contra to 441229
input applicable to 36X4024. .
(Computer transaction A 30.) d. Clearance, by application to
Contra 441239. receivables, of
. unassociated credit balances in
e. Clearance of unassociated account 441239 which
debit balances in account were established as a result of
441239 which were established transfers of receivable
as a result of transfers credits (input transaction 08C or
of receivable credits (input 08F) having been
transaction 08C) being rejected or understated, or
overstated. (Input transaction returned check input. (Input
04E. Computer transaction 06E. Computer
transaction A 11.) transaction A 16.)
Contra to 441239. Contra to 441239
. e. Reissuance of C&P system returned
. check input applicable to 36X4024.
. Input transaction 06C.
. Computer transaction A 15. )
. Contra to 441239.
.
. f. Rejection of computer generated
. transaction 01
. "reinsert master record" in
. conjunction with processing
. duplicate claim number adjustment
. input transaction.
. (Computer transaction A 57.)
. contra to 441162.12.
.
. g. Clearance of unassociated credit
. balances in account
. 441239 which were established as a
. result of returned
. checks (transaction 21) and applied
. to receivables or
. interest. (Input transaction 06E.
. Computer transaction A16.)
. Contra 441239.
.
.
441162.7 VETERANS LIABILITY ACCOUNT (TRANSFERRED TO OR FROM OTHER STATIONS) (DR. OR CR.)-Continued
FIELD STATION ENTRIES
Debits: Credits:
a. Transfers of receivable a. Transfers of receivable
credits to PC. (Input edits to PC.
transaction 08C.) (Input transaction 04A.)
Contra to 446135. Contra to 446135.
b. Correcting increases to b. Correcting increases of
(input transaction 08C) receivable edits (input
previously recorded as transaction 04A) previously
transferred to PC by accounting recorded as transferred to
transfer to DPC by accounting DPC by accounting transfer
transfer documents. documents. (Input
(Input transaction A 03.) transaction A 03.)
Contra to 446135 Contra to 446135.
c. Correcting decreases of c. Correcting decreases of
amounts of receivable debits amount of receivable credits
(input transaction 04A) (input transaction 08C)
previously recorded as previously recorded as
transferred to PC by accounting transferred to PC by accounting
transfer documents, transfer documents.
(Input transaction A 03. (Input transaction A 03.)
Contra to 446135. Contra to 446135
461162.8 VETERANS LIABILITY ACCOUNT-(BENEFIT AUCTIONS)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Clearance. by refunds, of a. Total of voucher offsets
amounts of waivers (input processed and applied to
transaction 07C) which are in receivables. (Input transaction
excess of receivable 08B. Computer transaction A 50.)
balances. (Input transaction 06C. Contra to 461012.
Computer transaction A 15.)
Contra to 462036. b. Irregular and monthend
deductions from CP&E
b. Reissuance of C&P system benefits applied to receivables.
returned check input (Computer transactions
applicable to 36X4025. (Input A 56 and A 61.)
transaction 06C. Contra to 461012
Computer transaction A 15.)
Contra to 462036. c. C&P system returned check
input applicable to
c. Clearance of unassociated 36X4025. (Computer transaction A
credit balances in account 30.)
461239 which were established as Contra to 461012.
a result of returned .
checks (transaction 21) and .
applied to uncollectible .
receivables or interest. (Input .
transaction 06E. Computer .
transaction A 16.) .
Contra to 464078.3, 463224. .
.
d. Clearance of unassociated .
credit balances in account .
461239 which were established as a .
result of amounts of .
waivers exceeding receivable .
balances and applied to .
interest. (Input transaction 06E. .
Computer transaction A 16.) .
Contra to 463224. .
.
.
461162.9 VETERANS LIABILITY ACCOUNTS-(AUTHORIZE WRlTEOFFs)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Amounts of waivers (input a. Waivers of receivables.
transaction 07C) in excess (Input transaction 07C.
of receivable balances. Computer transaction A 43.)
(Computer transaction A 53.) Contra to 462232.1.
Contra to 461239.
. b. Writeoffs, compromises,
. discharges in bankruptcy,
. etc., of receivables. (Input
. transaction 07D. Computer
. transaction A 44.)
. Contra to 462232.1.
.
. . Clearance, by refunds of
. cunassociated credit balances
. in account 461239 which were
. established as a result of
. amounts of waivers (input
. transaction 07C) exceeding
. receivable balances. (Input
. transaction 06C. Computer
. transaction A 15.)
. Contra to 461239.
.
. d. Clearance, by application
. receivables of unassociated
. credit balances in account
. 461239 which were
. established as a result of
. amounts of waiver transactions
. exceeding receivable balances.
. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 461239.
.
. e. Clearance of unassociated
. credit balances in account
. 461239 which were established as
. a result of amounts or
. waivers exceeding receivable
. balances an applied to
. interest. (Input transaction
. 06E. Computer transaction A
. 16.)
. Contra to 461239.
.
.
461162.10 VETERANS LIABILITY ACCOUNT-(WRITEOFFS OF UNCOLLECTIBLES-(CR.)
DPC ENTRIES
Debits: Credits:
. a. Veterans liability accounts
. determined to be
. uncollectible. (Input
. transactions 07A, 07B. Computer
. transaction A 40.)
.
.
4_ 1162.12 VETERANS LIABILITY ACCOUNT-OTHER NONCASH ADJUSTMENTS-(DR. OR CR.)
DPC ENTRIES
Debits: Credits:
a. Increase of receivable a. Decrease of receivable
balances in conjunction with balances in conjunction with
decrease under a different corresponding increase under a
file/payee number. (Input different file/payee
transaction 04F. Computer number. (Input transaction 04F.
transaction A 12.) Computer transaction A 13.)
Contra to 4_4226. Contra to 4_4226.
b. Increase of receivable b. Decrease or receivable
balance in conjunction with balance in conjunction with a
corresponding decrease when corresponding increase when
processing a duplicate processing a duplicate
claim number adjustment input claim number adjustment input
transaction. (Computer transaction. (Computer
transaction A 12.) transaction A 13.)
Contra to 4_4226. Contra to 4_4226.
c. Rejection of increases of c. Rejection of decreases of a
receivable balances in receivable balance
conjunction with corresponding (transaction 08F) in conjunction
decreases for transfers with transfer of a
of receivable from one receivable balance from one
file/payee number to another file/payee number to
file/payee number. (Input another file/payee number.
transaction 04F. Computer (Input transaction 04F.
transaction A 33.) Computer transaction A 34.)
Contra to 441162.7, 461162.13. Contra to 441162.7, 461162.13.
.
d. Rejection of computer .
generated transaction 01 .
"reinsert master record" in .
conjunction with .
processing duplicate claim ..
number adjustment .
input transactions. (Computer .
transaction A 57.) .
Contra to 441162.7, 461162.13. .
.
.
FIELD STATION ENTRIES
Debits: Credits:
a. Reestablishment of receivable a. Establishment of receivable
previously reduced in credits which will be
error in DPC records. (SF . transferred to DPC. (SF 1017G)
1017G) Contra to 4_4226.
Contra to 4_4226. .
.
b. Reestablishment of receivable .
previously written off .
in error in DPC records because .
of death, waiver or .
bankruptcy. (SF 1017G). .
Contra to 4_4226. .
.
.
461162.13 VETERANS LIABILITY ACCOUNT-(TRANSFERRED TO OR FROM OTHER STATlONS)-(DR. OR CR.)
DPC ENTRIES
Debits Credits:
a. Transfers of receivable a. Total of transfer of
balances to DPC. (Input receivable credits processed.
transaction 04A. (Computer (Input transaction 08C.)
transaction A 47.) Computer transaction A 51.)
Contra to 461226. Contra to 461236.
b. Resubmission of unassociated b. Rejection of increase to
receivable debit receivable balances to
amounts in account 461229. offset corresponding decrease
(Input transaction 04D. in conjunction with
Computer transaction A 10.) transfer of receivable balances
Contra to 461229. from one file/payee
. number to another file/payee
c. Rejection of decrease of number.
receivable balances (Input transaction 04F.
(transaction 08F) in conjunction Computer transaction A 33.)
with transfer of Contra to 461162.12.
receivable balance from one
file/payee number to c. Rejection of computer
another file/payee number. generated transaction 01,
(Input transaction 04F. "reinsert master record" in
Computer transaction A 34.) conjunction with
Contra to 461162.12 processing duplicate claim
. number adjustment
d. C&P system returned check input transactions. (Input
input applicable to transaction 04F.
36X4025. (Computer transaction A Computer transaction A 57.)
30.) Contra to 461162.12.
Contra to 461239. .
. d.Clearance of unassociated
e. Clearance of unassociated credit balances in account
debit balances in account 461239 which were established
461239 which were established as as a result of amounts of
a result of amounts transfers of receivable credits
of transfers of receivable to DPC (input transaction 08C
credits to DPC or 08F) being rejected or
(input transaction 08C) being understated, or return check
overstated. input. (Input transaction 06E.
(Input transaction 04E. Computer Computer transaction A 16.)
transaction A 11.) Contra to 461239.
Contra to 461239. .
. e. Reissuance of C&P system
. returned check input
. applicable to 36X4025. (Input
. transaction 06C.
. Computer transaction A 15.)
. Contra to 461239.
. f. Clearance of unassociated
. credit balances in account
. 461229 which were established
. as a result of transfers of
. receivable debits (input
. transaction 04A) being
. overstated. (Input transaction
. 08E. Computer transaction
. A 18.)
. Contra to 461239.
.
. g. Clearance of unassociated
. credit balances of
. account 461239 which were
. established as a result of
returned checks (transaction
. 21) an applied to
. receivables of interest.
. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 461239.
.
461162.13 VETERANS LIABILITY ACCOUNT(TRANSFERRED TO OR FROM OTHER STATIONS-(DR. OR CR.)-CONTINUED
FIELD STATION ENTRIES
Debits: Credits:
a. Transfers of receivable a. Transfers of receivable
credits to DPC. (Input debits to DPC. (Input
transaction 08C.) transaction 04A.)
Contra to 466135. Contra to 466135.
b. Correcting increases to b. Correcting increases of
amounts of receivable credits amounts of receivable debits
(input transaction 08C) input transaction 04A)
previously recorded as (previously recorded as
transferred to PC by accounting transferred to DPC by accounting
transfer documents. transfer documents.
(Input transaction A 03.) (Input transaction A 03.)
Contra to 466135. Contra to 466135.
c. Correcting increases of c. Correcting decreases of
amounts of receivable debits amounts of receivable credits
(input transaction 04A) (input transaction 08C)
previously recorded as previously recorded as
transferred to PC by accounting transferred to DPC by accounting
transfer documents. transfer documents.
(Input transaction A 03.) (Input transaction A 03.)
Contra to 466135. Contra to 466135.
4_1222 RECEIVABLES-MISCELLANEOUS
This is a debit balance (asset) account maintained by fund to show the amount of receivables due the VA which are not f sufficient volume to warrant the establishment of separate general ledger accounts. At fiscal year end. close all Analytical accounts into analytical account 1222.1.
461222.1 RECEIVABLES-MISCELLANEOUS-(BALANCE BROUGHT FORWARD-(DR.)
DPC ENTRIES
Debits: Credits:
a. Debit balance in account a. Credit balance in account
461222.10 closed at end of 461222.8 closed at end of
fiscal year. fiscal year.
Contra to 461222.10. Contra to 461222.8.
.
. b. Credit balance in account
. 461222.9 closed at end of
. fiscal year.
. Contra to 461222.9.
.
. c. Credit balance in account
. 461222.10 closed at end of
. fiscal year.
. Contra to 461222.10.
.
.
461222.3 RECEIVABLES-MlSCELLANEOUS-(ADP ADJUSTMENTS)-DR. OR CR.
FIELD STATION ENTRIES
Debits: Credits:
a. Reestablishment of a. Establishment of receivable
receivable previously reduced in credits which will be
error in DPC records. (SF 1017G) transferred tp DPC. (SF 1017G)
Contra to 464226. Contra to 464226.
.
b. Reestablishment of .
receivable previously written .
off in error in DPC records .
beause of death, waiver or .
discharge in bankruptcy. (SF .
1017G) .
Contra to 464226. .
.
461222.8 RECEIVABLES-MISCELLANEOUS-(CASH COLLECTIONS)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Hardship refunds of a Total of collections processed
amounts previously withheld and applied to
from CP&E benefits and receivables. (Input transactions
applied to receivables. 08. O8A. Computer
(Input transaction 06B. transaction A 49.)
Computer transaction A 14.) Contra to 461012.
Contra to 462036. .
. b. Withdrawals of PFOP or FDIB
b. Uncollectible checks funds applied to
processed and applied to receivables. (Input transaction
receivables. (Input 06F. Computer transaction A 17.)
transaction 04B. Computer Contra to 461012.
transaction A 48.) .
Contra to 461012. c. Total of voucher offsets
. processed and applied to
c. Clearance of receivables . (Input
unassociated debit balances transaction 08B. Computer
in account 1239 (36F3875) transaction A 50.)
which were established as a Contra to 461012.
result of amounts of .
collections (input d. Irregular and monthend
transactions 08. 08A) or auctions from CP&E benefits
voucher offsets (input applied to receivables.
transaction 08B) being (Computer transactions A 56,
overstated. (Input A 61.)
transaction 04E Computer Contra to 461012.
transaction A 11.) .
Contra to 461012. e. Clearance of unassociated
. credit balances in account
d. Clearance by refunds of 1239(36F3875) which were
unassociated credit established as a result of
balances in account 461239 amounts of collections (input
which were established as a transactions 08, 08A) or
result of amounts of voucher offsets (input
waivers (input transaction transaction 08B) being rejected
07C) exceeding receivable or understated. (Input
balances. (Input transaction 06E: Computer
transaction 06C. Computer transaction A 16.)
transaction A 15.) Contra to 461012.
Contra to 462036. .
. f. Clearance of unassociated
e. Clearance of credit balances in account
unassociated debit balances 1229(36F3875) which were
in account 1229(36F3875) established as a result of
which were established as a amounts of uncollectible checks
result of amounts of (input transaction 04B)
uncollectible checks (input being overstated. (Input
transaction 04B) being transaction 08E. Computer
understated. (Input transaction A 18.)
transaction 04E. Contra to 461012.
Computer transaction A 11.) .
Contra to 461012. .
f. Credit balance closed at .
end of fiscal year. .
Contra to 461222.1. .
.
461222.9 RECEIVABLES-MISCELLANEOUS (WRITEOFFS OF RECEIVABLES)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Unassociated credit balance a. Miscellaneous receivables
established in account determined to be
461239 as a result of amounts of uncollectible (Input
waivers (input transactions 07A, 07B. Computer
transaction 07C) exceeding transaction A 40.)
receivable balances. Contra to 462232.2.
(Computer transaction A 53.) .
Contra to 461239. b. Waivers of receivables.
. (Input transaction 07C.
b. Credit balance closed at end Computer transaction A 43.)
of fiscal year. Contra to 462232.2.
Contra to 461222.1 .
. c. Writeoff, compromise,
. discharge in bankruptcy,
. etc., of receivable balances.
. (Input transaction 07.
. Computer transaction A 44.)
. Contra to 462232.2.
. d. Liquidation of receivable
. balances of less than $1.00
. remaining after application of
. collections (input transactions
. 08. 08A) or voucher offsets
. (input transaction 08B).
. (Computer transaction A 39.)
. Contra to 462232.2
. e. Clearance, by refunds, of
. unassociated credit balances
. in account 461239 which were
. established as a result of
. amounts of waivers
. (input transaction 07C)
. exceeding receivable
. balances. (Input transaction
. 06C. Computer
. transaction A 15.)
. Contra to 461239.
. f. Clearance, by application to
. receivable accounts, of
. unassociated credit balances in
. account 461239 which
. were established as a result of
. amounts of waivers
. (input transaction 07C)
. exceeding receivable balances.
. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 461239
. g. Clearance, by application to
. receivables, of unassociated
. credit balances in account
. 461239 caused by returned
. check input applicable to
. 36X4025. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 461239.
461222.10 RECEIVABLES-MISCELLANEOUS-(TRANSFERRED TO OR FROM OTHER STATIONS-(DR. OR CR.)
DPC ENTRIES
Debits: Credits:
a. Transfers of receivable a. Total of transfers of
debits to DPC. (Input receivable credits processed.
transaction 04A. Computer (Input transaction 08C. Computer
transaction A 47). Contra to transaction A 51 .)
461226. Contra to 461236.
b. Increase of receivable in b. Decrease of receivable in
conjunction with corresponding conjunction with corresponding
decrease under a different increase under a different
file/payee number. (Input file/payee number. (Input
transaction 04F. Computer transaction 04F. Computer
transaction A 12.) transaction A 13.)
Contra to 464226. Contra to 464226.
c. Increase of receivable c. Decrease of receivable
balance in conjunction with balance in conjunction with
corresponding decrease when corresponding increase when
processing a duplicated processing a duplicate
claim number adjustment input claim number adjustment input
transaction. (Computer transaction. (Computer
transaction A 12.) transaction A 13.)
Contra to 464226. Contra to 464226.
d. Resubmission of unassociated d. Clearance of unassociated
debit balances in account credit balances in account
461229. (Input transaction 04D. 461239 which were established as
Computer transaction A 10.) a result of amounts of
Contra to 461229. transfers of receivable credits
. (input transaction 08C or
e. Clearance of unassociated 08F) being rejected or
debit balances in account understated. (Input transaction
461239 which were established as 16.)
a result of amounts of Contra to 461239.
transfers of receivable credits .
(input transaction 08C) e. Clearance of unassociated
being overstated. (Input credit balances in account
transaction 04E. Computer 461229 which were established as
transaction A 11.) a result of amounts,
Contra to 461239. of transfers of receivable
. debits (input transaction 04A)
f. Credit balance closed at end being overstate. (Input
of fiscal year. transaction 08E. Computer
Contra to 461222.1. transaction A 18.)
. Contra to 461229.
. f. Clearance of unassociated
. credit balances in account
. 461239 which were established as
. a result of returned
. checks (transaction 21) and
. applied to miscellaneous
. loan guaranty receivables.
. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 461239.
. g. Debit balance closed at end
. of fiscal year.
. Contra to 461222.1.
461222.10 RECEIVABLES-MISCELLANEOUS-TRANSFERRED TO OR FROM OTHER STATlONS)-(DR. OR CR.)-Continued
FIELD STATION ENTRIES
Debits: Credits:
a. Transfers of receivable credits a. Transfers of receivable
to DPC. (Input transaction 08C.) debits to DPC. (Input
Contra to 466135. transaction 04A).
. Contra to 466135.
b. Correcting increases to amounts
of receivable credits b. Correcting increases of
(input transaction 08C) previously amounts of receivable debits
recorded as transferred to DPC (input transaction 04A)
by accounting transfer documents. previously recorded as
(Input transaction A 03.) transferred to DPC by accounting
Contra to 466135. transfer documents.
. (Input transaction A 03.)
c. Correcting decreases of Contra to 466135.
accounts receivable debits .
(input transaction 04A) previously c. Correcting decreases of
recorded as transferred to DPC accounts receivable credits
by accounting transfer (input transaction 08C)
documents. (Input transaction previously recorded as
A 03.) transferred to DPC by
Contra to 466135. accounting transfer
. documents. (Input transaction
. A 03.)
. Contra to 466135.
4_1226 RECEIVABLE DEBITS IN PROCESS
This is a debit balance account maintained at the DPC by fund to record temporarily the amounts of receivable debits transferred to the DPC by accounting transfer documents and after balancing with and processing of the related individual transactions the appropriate amounts are recorded in the applicable receivable amounts. This account controls the amounts of transfers of receivable debits being processed for this cycle.
DPC ENTRIES
Debits: Credits:
a. Accounting transfer document a. Total of transfers of
total transfers of receivable debits to DPC (input
receivable debits to DPC. transaction 04A) processed.
(Input transaction 04A. (Computer transaction
Computer transaction A 01.) A 47.)
Contra to 4_6145. Contra to 441162.7, 461162.13,
. 461162.10
b. Unassociated credit balances .
established in account b. Unassociated debit balances
4_1229 as a result of the total established in account 4_1229
amount of individual input for as a result of amounts of
transfers of receivable debits accounting transfer documents
(input transaction 04A) exceeding the total amounts of
exceeding the amount of individualinput transactions
the accounting transfer 04A for transfers of receivable
document. (Computer debits. (Computer
transaction A 02.) transaction A 02.)
Contra to 4_1229. Contra to 4_1229.
c. Clearance of unassociated c. Unassociated debit balances
debit balances in account established in account
4_1229 by DPC when no other 4_1229 as a result of transfers
input is required. of receivable debits to PC
(Computer transaction A 25.). (input transaction 04A) being
Contra to 4_1229 rejected. (Accounting run
. entry.) (Computer transaction
. A 06 or A 07.)
. Contra to 4_1229.
. d. Clearance of unassociated
. credit balances in account
. 4_1229 by DPC when no other
. input is required.
. (Computer transaction A 25.)
. Contra to 4_1229
4_1229 UNASSOCIATED DEBITS (ADP)
This is a debit balance account maintained at the DPC by fund representing potential debits to receivable accounts held in suspense pending resolution of discrepancy or determination of disposition. This is a controlling account over subsidiary unassociated receivable debits maintained on tape at the DPC.
DPC ENTRIES
Debits: Credits:
a. Unassociated debits a. Resubmission of unassociated
established as a result of debits. (Input transaction 04D.
amounts of accounting Computer transaction A 10.)
transfer documents exceeding Contra to 441162.7, 461162.13,
the total amounts of individual 461222.10.
input for transfers of .
receivable debits (input b. Correcting decreases to
transaction 04A) to DPC. amounts of accounting
(Computer transaction A 02.) transfer documents for
Contra to 4_1226. transfers of receivable debits
. (input transaction 04A) to DPC.
b. Unassociated debits (Input transaction A
established as a result of 03. Computer transaction A 03.)
transfers of receivable debits Contra to 4_6145.
(input transaction 04A) to DPC .
being rejected. (Accounting run c. Unassociated credit balances
entry.) (Computer transaction established in account
A 06 or A 07). 4_1229 as a result of amounts
Contra to 4_1226. of the input for transfers
. of receivable debits (input
c. Correcting increases to transaction 04A) to DPC
amounts of accounting transfer exceeding amounts of accounting
documents for transfers of transfer documents.
receivable debits (input (Computer transaction A 02.)
transaction 04A) to DPC. (Input Contra to 4_1226
transaction A 03. Computer .
transaction A 03.) d. Clearance of unassociated
Contra to 4_6145. debit balances in account
. 4_1229 by DPC when no other
d. Rejection of increases of input is required.
receivable balances in (Computer transaction A 25.)
conjunction with corresponding Contra to 4_1226.
decreases under a different .
file/payee number. (Input .
transaction 04F. Computer .
transaction A 33.) .
Contra to 4_4226. .
e. Rejection of reinsert master .
record (transaction 01) in .
conjunction with processing .
duplicate claim number .
adjustment input transactions. .
(Computer transaction A 57.) .
Contra to 4_4226. .
f. Clearance of unassociated .
credit balances in account .
4_1229 which were established .
as a result of amounts of .
transfers of receivable debits .
(input transaction 04A) to .
DPC being overstated. (Input .
transaction 08E. .
Contra to 441162.7, 461162.13, .
461222.10. .
g. Clearance of unassociated .
credit balances in account .
4_1229 by DPC when no other .
input is required. .
(Computer transaction A 25.) .
Contra to 4_1226. .
4_1236 RECEIVABLE CREDITS IN PROCESS (ADP)
This is a credit balance account maintained at the DPC by fund to record temporarily the amounts of receivable credits transferred to the DPC by accounting transfer documents and after balancing with and processing of the related individual transactions the appropriation amounts are recorded in the applicable receivable accounts. This account controls the amounts of transfers of receivable credits being processed for the cycle.
DPC ENTRIES
Debits: Credits:
a. Total of transfers of a. Transfers of receivable
receivable debits to DPC credits to DPC.
(Input transaction 08C.
processed. (Input transaction Computer transaction A 01.)
08C. Computer transaction Contra to 4_6145.
A 51.) .
Contra to 44116.7, 46116.13, b. Unassociated debit balance
461222.10. established in account
. 4_1239 as a result of the total
b. Unassociated credit balances amount of individual
established in account 4_1239 input items for transfers of
as a result of rejections receivable credits (input
of receovable credits transaction 08C) to PC
(input transaction 08C) to DPC. exceeding the amounts of
(Accounting run entry). the accounting transfer
(Computer transaction A 06.) documents. (Computer
Contra to 4_1239 transaction A 02.)
. Contra to 4_1239.
c. Unassociated debit balances
established in account e. Clearance of unassociated
4_1229 as a result of credit balances in account
transfers of receivable 4_1239 by DPC when no other
debits to DPC (input input is required. (Computer
transaction 04A) being transaction A 25.)
rejected. (Accounting run Contra to 4_1239.
entry.) (Computer transaction .
A 06 or A 07.) .
Contra to 4_1229. .
d. Clearance of unassociated .
credit balances in account .
4_1229 by DPC when no other .
input is required. .
(Computer transaction A 25.) .
Contra to 4_1229. .
4_1239 UNASSOCIATED CREDITS (AP)
This is a credit balance account maintained at the DPC by fund representing potential credits to receivable accounts held in suspense pending resolution of discrepancy or determination of disposition. This is a controlling account over subsidiary unassociated receivable credit accounts maintained on tape at the DPC.
DPC ENTRIES
Debits: Credits:
a. Unassociated debit balances a. Unassociated credit balances
established in account established in account
4_1239 as a result of the total amount 4_1239 as a result of amounts
of individual input items for of accounting transfer
transfers of receivable credits documents exceeding the total
(input transactions 08C) to amount of individual input items
DPC exceeding the amounts of the for transfers of receivable
accounting transfer documents. credits (input transaction 08C)
(computer transaction A 02.) to DPC. (Computer transaction
Contra to 4_1236 A 02.)
Contra to 4_1236.
b. Correcting decreases to the amount
of the accounting transaction b. Unassociated credit balances
documents for transfers of receivable established in account 4_1239
credits (input transaction 08C) as a result of rejection of
to DPC. (Input transaction A 03 transfers of receivable
. Computer transaction A 03.) credits (input transaction 08C) to
Contra to 4_6145. DPC. (Accounting run
entry.) (Computer transaction A 06
c. Clearance, by refunds, of or A 07.)
unassociated credit balances in Contra to 4_1236.
account 4_1239 which were established
as a result of amounts c. C&P system returned check input
of waivers (input transaction applicable to 36X40
07C) exceeding receivable 24 or 36X4025. (Computer transaction A
balances. (Input transaction 06C. 30.) Contra to
Computer transaction A 15.) 441162.7, 461162.13.
Contra to 441162.5, 444011.7,
461162.9, 461222.9, 464078.1, d. Rejection of decreases of receivables
464078.2. (computer transaction 08F) in conjunction
with increases under a different
d. Reissuance of C&P system returned file/payee number. (Input transaction 04F.
check input applicable to Computer transaction A 34)
36X4024 or 36X4025. (Input Contra to 4_4226.
transaction 06C. Computer
transaction A 15. e. Unassociated credit balances
Contra to 441162.7, 461162.13. established in account
4_1239 as a result of amounts of waivers
e. Clearance, by return to field (input transaction 07C)
stations, of unassociated credit exceeding receivable balances. (Computer
balances in account 4_1239 which were transaction A 53.)
established as a result of Contra to 441162.5, 444011.7, 461162.9,
both the amount of the accounting 461222.9, 464078.1, 464078.2.
transfer documents and the
amounts of the individual input f. Correcting increases to the amounts
items for transfers of receivable of accounting transfer documents
credits (input transaction 08C) to for transfers of receivable credits
DPC being overstated. (Input (input transaction 08C) to
transaction 06E. Computer transaction DPC. (Input transaction A 03. Computer
A 16.) transaction A 03.)
Contra to 4_6145. Contra to 4_6145.
.
f. Clearance, by return to field .
stations, of 4_1239 credit balances .
caused by returned check input .
applicable to 36X4024 or 36X4025. .
(Input transaction 06E. Computer .
transaction A 16.) .
Contra to 4_6145 .
.
.
4_1239 UNASSOCIATED CREDITS (AP)-Continued
DPC ENTRIES
Debits: Credits:
g. Clearance, by adjustment of g. Clearance of unassociated
expense, of unassociated debit balances in account
credit balances in account 4_1239 4_1239 which were established as
which were established as a result a result of overstatement of
of amounts of waivers (input transfers of receivable credits
transaction 07C) exceeding the (input transaction 08C) to
receivable balances DPC. (Input transaction 04E.
(Input transaction 06E. Computer Computer transaction A 11.)
transaction A 16.) Contra to 441162.7, 461162.13,
Contra to 444011.7, 462232.1, 461222.10.
462232.2, 464078.1,464078.2. .
. h. Clearance of unassociated
h. Clearance of unassociated debit balances in account
credit balances in account 4_1239 by DPC when no other
4_1239 which were established as a input is required.
result of rejection or (Computer transaction A 25.)
understatement of transfers of Contra to 4_1236.
receivable credits (input .
transaction 08C) to DPC. (Input .
transaction 06E. .
Computer transaction A 16. .
Contra to 441162.7, 461162.13, .
461222.10. .
i. Clearance, by application to .
receivable accounts, or .
unassociated credit balances in .
account 4_1239 which .
were established as a result of .
amounts of waivers (input .
transaction 07C) exceeding the .
receivable balances .
(Input transaction 061. Computer .
transaction A 16.) .
Contra to 441162.5, 444011.7, .
461162.9, 461222.9., .
464078.1, 464078.2. .
.
j. Clearance, by application to .
receivable accounts, of .
unassociated credit balances in .
36X4024 or 36X4025 .
caused by returned check input. .
(Input transaction 06E. .
Computer transaction A 16.) .
Contra to 441162.5, 444011.7, .
461162.9, 46222.9, .
464078.1, 464078.2. .
k. Clearance of unassociated .
credit balances in account .
4_1239 by DPC when no other input .
is required. .
(Computer transaction A 25.) .
Contra to 4_1236 .
l. Clearance of unassociated .
credit balances in account .
4_1239 which were established .
as a result of returned .
checks (transaction 21) and .
applied to receivables or .
interest. (Input transaction .
06E. Computer transaction .
A 16.) .
Contra to 441162.7, 461222.10, .
461162.13. .
4_1239 UNASSOCIATED CREDITS (ADP)-Continued
DPC ENTRIES
Debits: Credits:
m. Clearance of unassociated .
credit balances in account .
4_1239 which were established as .
a result of amounts of .
waivers exceeding receivable .
balance an applied to .
interest. (Input transaction 06E. .
Computer transaction A 16.) .
Contra to 441162.5. 461162.9. .
n. Clearance of unassociated .
credit balances in account .
4 _1239 which were established as .
a result f returned .
checks (transaction 21) and funds .
are retained in the fund, .
no receivable to be liquidated. .
(Input transaction 06E .
Computer transaction A 16.) .
Contra to 444011.7, 462232.1. .
462232.2 .
.
4_2036 DISBURSEMENTS PENDING (ADP)
This is a credit balance account maintained at the DPC by fund to record temporarily the amounts of disbursements pending processing and to record the amounts processed for payment. This account maintains control of the amounts of disbursements being processed.
DPC ENTRIES
Debits: Credits:
a. One-time payments processed. a. Hardship refunds of amounts
(Computer transaction A 32.) previously withheld from CP&E
Contra to 4_2038. benefits and applied to
. miscellaneous receivables.
. (Input transaction A 14.)
. Contra to 444011.11, 461222.8,
. 464078.3, 4_3224.
. b. Clearance, by refunds, of
. unassociated credit balances
. in account 4_1239 which were
. established as a result of
. amounts of waivers (input
. transaction 07C) exceeding
. receivable balances. (Input
. transaction 06C. Computer
. transaction A 15.)
. Contra to 441162.3, 444011.11,
. 461162.8, 461222.8,
. 464078.3.
. c. Reissuance of C&P system
. returned check input
. applicable to 36X4024 or
. 36X4025 (Input transaction 06C.
. Computer transaction A 15.)
. Contra to 441162.3, 461162.8.
4_2038 DISBURSEMENTS IN TRANSIT
This is a credit balance (liability) account maintained by the DPC by fund to show the amount of disbursements in transit to the Treasury Disbursing Center throughout the month. Credit entries made to this account will not be reversed but will be offset by processing of the "pending Treasury items" (A 27 input cards) reflecting the paid date. This account will control the subsidiary "pending Treasury items."
DPC ENTRIES
Debit Credits:
a. Confirmation "paid" date of a. One-time payments processed.
disbursements. (Input (Computer transaction A 32.)
cars A 27.) (Computer Contra to 4_2036.
transaction A 27.) .
Contra to 4_1012. .
46 2232 ALLOWANCE FOR LOSSES ON CURRENT RECEIVABLES
This is a credit balance (valuation reserve) account maintained to show the estimate loss which is anticipate will result from liquidation of assets. Analytical accounts will be maintained as shown herein.
462232.1 RESERVE FOR LOSSES-(VETERANS LIABILITY ACCOUNTS)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Veterans liability accounts a. Clearance, by adjustment of
determined to be uncollectible. expense, of unassociated
(Input transactions 07A, 07B. credit balances in account
Computer transaction A 40. 461239 which were established
Contra to 461162.10. as result of amoutransaction
. 07C) exceeding of the veterans
b. Waivers of veterans liability accountnts waivers
liability accounts. (input balances. (Input
(Input transaction 07C transaction 06E.
Computer transaction A 43.) Computer transaction A 16. )
Contra to 461162.9. Contra to 461239.
c. Writeoffs. compromises, b. Clearance of unassociated
discharges in bankruptcy, etc. credit balances in account
of veterans liability accounts. 461239 which were established
(Input transaction 07. as a result of returned checks
Computer transaction A 44. (transaction 21) and funds are
Contra to 461162.9. retained in the fund.
. no receivable to be liquidated.
d. Adjustments of the amount of (Input transaction 06E.
the reserve for losses on Computer transaction A 16.)
veterans liability accounts Contra to 461239.
each cycle. (Accounting run .
entry.) c. Establishment or adjustments
Contra to 464078.1. of the amount or the reserve
. for losses on veterans
. liability accounts each cycle.
. (Accounting run entry.)
. Contra to 464078.1.
462232.2 RESERVE FOR LOSSES-(RECEIVABLE-MISCELLANEOUS)-(CR.)
DPC ENTRIES
Debits: Credits:
a. Liquidation of receivable a. Clearance, by adjustment of
balances in amounts of less expense, of unassociated credit
than $l.00 remaining after balances in account 461239
application of collections. which were established
(Computer transaction A39.) as a result of amounts of
Contra to 461222.9. waivers (input transaction 07C)
. exceeding receivable balances
b. Receivables determined to be (Input transaction 07C.
uncollectible. (Input Computer transaction A 16.)
transactions 07A, 07B. Computer Contra to 461239.
transaction A 40.) .
Contra to 461222.9 b. Clearance of unassociated
. credit balances in account
c. Waivers of receivables. 461239 which were established
(Input transaction 07C. as a result of returned checks
Computer transaction A 43.) (transaction 21) and funds
Contra to 461222.9. are retained in the fund no,
. receivable to be liquidated
d. Writeoffs, compromises. (Input transaction 06E.
discharges in bankruptcy, Computer transaction A 16.)
etc. of receivables. (Input Contra to 461239.
transaction 07. Computer .
transaction A 44.) c. Adjustment of the amount of
Contra to 461222.9. the reserve for losses on
. miscellaneous receivables each
e. Adjustment of the amount of cycle (Accounting run entry.)
the reserve for losses on Contra to 464078.2.
miscellaneous receivable each .
cycle. (Accounting run entry.) .
Contra to 464078.2. .
4_2246 NET WORTH
This is a credit balance (accountability) account maintained to show the net worth resulting from prior years' operations of the loan programs.
442246.1 NET WORTH-(NET OPERATING EARNINGS)
DPC ENTRIES
Debits: Credits:
a. Debit balance in account a. Credit balance in account
444226 closed at end of 444226 close at end of
fiscal year. fiscal year
Contra to 444226. Contra to 444226.
b. Debit balance in account b. Credit balance in account
444011.7 closed at end of 443224 close at end of
fiscal year. fiscal year.
Contra to 444011.7. Contra to 443224
.
c. Debit balance in account c. Credit balance in account
444011.10 closed at end 444011.11 closed at end
of fiscal year. of fiscal year
Contra to 444011.10. Contra to 444011.11.