APPENDIX M-3-6. GENERAL LEDGER ACCOUNT DESCRIPTIONS 36F3875 B C A
This appendix contains the general ledger account descriptions and indicates the title, type of account, purpose and entries representing most of the types of transactions under the Compensation, Pension and Education automated system for deposit fund account 36F3875.
1012 DISBURSING AUTHORITY
This is a debit balance (asset) account maintained by deposit fund symbol 36F3875 to show the amount of funds available for disbursement. The amount of disbursing authority available for disbursement is the net of the balances of accounts 1012, 1013, 1014 and 2038.
DPC ENTRIES
Debits: Credits:
a. Recording cash collections a. Increases correcting the
when confirmed date is shown on amounts of accounting transfer
SF 219. (Input transaction 08. documents for input
Computer transaction A 08.) transaction 04B. (Input
Contra to 1236. transaction A 03. Computer
. transaction A 03.)
b. Processing of confirmed U.S. Contra to 1229.
Treasury deposit date for cash .
collections when date is not b. Decreases correcting the
shown on SF 219. (Computer amounts of accounting transfer
transaction A 27.) documents for input
Contra to 2038 transaction 08. (Input
transaction A 03. Computer
c. C&P system or Education transaction A 03.)
system returned check input Contra to 1239.
applicable to 36F3875. .
(Computer transaction A 30.) c. Uncollectible checks when
Contra to 1239. confirmed U.S. Treasury date is
. furnished. (Input transaction
d. Uncollectible checks 04B. Computer transaction A 04.)
processed. (Input transaction Contra to 1226.
04B. Computer transaction A 48.) .
Contra to 1226. d. Overcollections of
. receivables in amounts of less
e. Irregular and monthend than $1.00. (Input transaction
deductions from CP&E benefits 08, 08A or 08B. Computer
to be applied to income tax transaction A 39.)
liens, mortgage loan Contra to 1236.
repayments, veterans liability, .
joint loan indebtedness, e. Cash collections processed
indebtedness applicable to against receivables. (Input
other Government agencies, transactions 08, 08A. Computer
Adjusted Service Certificate transaction A 49.)
receivables, Soldiers and Contra to 1236.
Sailors Civil Relief Act .
receivables, VA f. Voucher offsets processed
miscellaneous receivables or against receivables. (Input
miscellaneous VA insurance transaction 08B. Computer
receivables. (Computer transaction A 50.)
transactions A 56 and A 61.) Contra to 1236.
Contra to 2047. .
f. Irregular deductions from .
VR&E chapter 31, accounts for .
application against .
receivables in C&P system. .
(Computer transaction A .
64.)Contra to 1236. .
1012 DlSBURSING AUTHORITY-Continued
DPC ENTRIES
Debits: Credits:
g. Deductions from the chapter g. Clearance, by return to
31 system for application appropriation or by application
against VR&E Revolving Fund to receivables, of unassociated
Loans or other receivable credit balances in account 1239
balances. An expenditure when no payment is to be made
transfer record with "1017" or when established as a
as document type is created result of input transaction
by the accounting run. 08, 08A or 08B being
(Input transaction 08. Computer understated or rejected.
transaction C 08.) (Input transaction 06E.
Contra to 1236. Computer transaction A 16.)
. Contra to 1239.
h. Decreases correcting the .
amounts of accounting transfer h. Clearance of unassociated
documents for input transaction credit balances in account 1229
04B. (Input transaction A 03. which were established as a
Computer transaction A 03.) result of input transaction
Contra to 1229. 04B being overstated. (Input
. transaction 08E. Computer
i. Increases correcting the transaction A 18.)
amounts of accounting transfer Contra to 1229.
documents for input .
transaction 08. (Input i. Correction of accounting
transaction A 03. Computer records when both the SF 219
transaction A 03.) (A 08 transaction) and related
Contra to 1239. receipts (08 transaction) are
. input twice or are overstated.
j. Clearance of unassociated (Input transaction 04B.
debit balances in account 1239 Computer transaction B 04.)
which were established as a Contra to 1226.
result of input transaction .
08, 08A or 18B being j. Correction of accounting
overstated. (Input records by DPC when both C 08
transaction 04E. Computer transaction and related 08
transaction A 11.) transaction are input twice
Contra to 1239. or are overstated. (Input
. transaction 04B. Computer
k. Clearance of unassociated transaction C 04.)
debit balances in account 1229 Contra to 1226.
which were established as a .
result of input transaction k. Recording confirmed U.S.
04B being understated or Treasury processing date of TD
rejected. (Input transaction Form 5504 for uncollectible
04E. Computer transaction A 11.) checks when not previously
Contra to 1229. recorded or confirmed date
. of one-time payments.
l. Correction of accounting (Computer transaction A 27.)
records when both the TUS 5504 Contra to 2038.
(A 04 transaction) and related .
uncollectible checks (04B l. Reversal of amounts of field
transaction) are input twice station collections recorded as
or are overstated (Input accruals for the previous
transaction 08. Computer month. (Computer transaction A
transaction B 08.) 28 during the first accounting
Contra to 1236. cycle of each month.)
. Contra to 2047.
m. Recording monthend accruals .
for amounts of field station m. Recording accomplished TUS
collections during the month 5504's that have not been
for which input was not processed by the DPC during
received by the DPC in time the month and therefore
for normal processing during included as part of the
the accounting month. accruals. (Teletype
These amounts include information from field
undeposited collections, stations.) (Computer
deposits not confirmed by U.S. transaction A 28.)
Treasury during the month and Contra to 2047.
confirmed deposits that have .
not been processed by the DPC .
during the month. Amounts .
of these accruals will be .
reversed in the first .
accounting cycle of the .
following month. (Teletype .
information from field stations .
Computer transaction A 28.) .
Contra to 2047. .
1012 DISBURSING AUTHORITY-Continued
Debits: Credits:
n. Reversal of amounts of TUS n. Net cumulative balance of
5504's that had not been account 1013 closed at the end
processed by the DPC during the of fiscal year.
previous month and therefore Contra to 1013.
included as part of the .
accruals. (Computer .
transaction A 28 during .
the first accounting cycle of .
each month). Contra to 2047. .
o. Net cumulative balance of .
account 1014 closed at end of .
fiscal year. Contra to 1014. .
1013 DISBURSING AUTHORITY TRANSFERRED TO OTHER STATIONS
This is a credit balance (contra-asset) account maintained in the "Other" series of general ledger accounts by deposit symbol and station number to show the amount of disbursing authority transferred to other stations.
DPC ENTRIES
Debits: Credits:
a. Net cumulative balance closed a. Irregular and monthend
at end of fiscal year. deductions from CP&E benefits
Contra to 1012. transferred to field stations
. to be applied to mortgage
. loan repayments, income tax
. liens, and various other
. types of miscellaneous
. receivables. (Computer
. transaction A 52.)
. Contra to 2047.
. b. Clearance of unassociated
. credit balances in account 1239
. by return to field stations.
. (Input transaction 06E.
. Computer transaction A 16.
. Contra to 1239.
FIELD STATION ENTRIES
Debits: Credits:
a. Decreases correcting the a Transfers of unapplied funds
amounts of accounting transfer and voucher offsets to DPC.
documents for input (Input transactions 08A, 08B.)
transactions 08A, 08B. (Input Contra to 2047.
transaction A 03.)
Contra to 2047. b. Increases correcting the
. amounts of accounting transfer
. documents for input
. transactions 08A, 08B. (Input
. transaction A 03.)
. Contra to 2047.
1014 DISBURSING AUTHORITY RECEIVED FROM OTHER STATIONS
This is a debit balance (asset) account maintained in the "Other" series of general ledger accounts by deposit fund symbol and nation number to how the amount of disbursing authority received from other stations.
DPC ENTRIES
Debits: Credits:
a. Transfer of unapplied funds a. Decreases correcting the
and voucher offsets to DPC. amounts of accounting transfer
(Input transactions 08A, 08B. documents for input
Computer transaction A 01.) transactions 08A, 08B. (Input
Contra to 1236. transaction A 03. Computer
transaction A 03.)
b. Increases correcting the Contra to 1239.
amounts of accounting transfer .
documents for input b. Net cumulative balance
transactions 08A, 08B. (Input closed at end of fiscal year.
transaction A 03. Computer Contra to 1012.
transaction A 03.) .
Contra to 1239. .
1226 RECEIVABLE DEBITS IN PROCESS (ADP)
This is a debit balance account maintained by deposit fund symbol to record temporarily the debit side of transactions for which accounting transfer documents have been entered to proper accounts on the credit side and posting of the debit to proper account is to await computer processing of the detail transaction. The account controls subsidiary receivable debit items being processed for the cycle.
DPC ENTRIES
Debits: Credits:
a. Uncollectible checks when a. Uncollectible checks
date of processing by U.S. processed. (Input transaction
Treasury is shown. (Input 04B. Computer transaction A
transaction 04B. Computer 48.) Contra to 1012.
transaction A 04.) .
Contra to 1012. b. Establishment of
. unassociated debit balances in
b. Uncollectible chocks when account 1229 as a result of
date of processing by U.S. the total amount of input
Treasury is not shown. (Input transaction 04B being less
transaction 04B. Computer than the amounts of the
transaction A 04.) corresponding flexotaped A
Contra to 2038. 04, B 04 or C 04
. transactions. (Input
c. Establishment of unassociated transaction 04B. Computer
credit balances in account 1229 transaction A 05.)
as a result of the total Contra to 1229.
amount of input transaction .
04B exceeding the amounts of c. Establishment of
the corresponding flexotaped unassociated debit balances in
A 04, B 04 or C 04 transactions. account 1229 as a result of
(Input transaction 04B. input transaction 04B being
Computer transaction A 05.) rejected. (Accounting run
Contra to 1229. entry. Computer transaction A
. 06 or A 07.)
d. Clearance by DPC of Contra to 1229.
unassociated debit balances in .
account 1229 when no other d. Clearance by DPC of
input is required. (Computer unassociated credit balances in
transaction A 25.) account 1229 when no other
Contra to 1229. input is required. (Computer
transaction A 25.)
e. Correction of accounting Contra to 1229.
records when both the SF 219 .
(A 08 transaction) and related .
receipts (08 transaction) are .
input twice or are overstated. .
(Input transaction 04B. .
Computer transaction B 04.) .
Contra to 1012. .
f. Correction of accounting .
records by DPC when both C 08 .
transactions and related 08 .
transactions are input twice .
or are overstated. (Input .
transaction 04B. Computer .
transaction C 04.) .
Contra to 1012. .
1229 UNASSOCIATED DEBITS (ADP)
This is a debit balance account maintained by deposit fund symbol 36F3875 representing potential debits to receivable accounts and held in suspense pending resolution of discrepancy or determination of disposition. This is a controlling account over subsidiary unassociated receivable debit accounts maintained on tape at the DPC.
DPC ENTRIES
Debits: Credits:
a. Increases correcting the a. Decreases correcting the
amounts of accounting transfer amounts of accounting transfer
documents for input documents for input
transaction 04B. (Input transaction 04B. (Input
transaction A 03. Computer transaction A 03. Computer
transaction A 03.) transaction A 03.)
Contra to 1012. Contra to 1012.
b. Rejection of input b. The total of input
transaction 04B. (Accounting transactions 04B which exceed
run entry. Computer the corresponding flexotaped A
transaction A 06 or A 07.) 04, B 04, or C 04 transaction.
Contra to 1226. (Computer transaction A 05.)
. Contra to 1226.
c. Amounts of flexotaped A 04, .
B 04, or C 04 transactions c. Clearance of unassociated
which are in excess of the debit balances in account 1229
corresponding input which were established as a
transaction 04B. Computer result of input transaction
transaction A 05.) 04B being understated or
Contra to 1226. rejected. (Input transaction
04E. Computer transaction A 11.)
d. Clearance of unassociated Contra to 1012.
credit balances in account 1229 .
which were established as a d Clearance by DPC of
result of amounts of input unassociated debit balances
transaction 04B being when no other input is
overstated. (Input required. (Computer
transaction 08E. Computer transaction A 25.)
transaction A 18.) Contra to 1226.
Contra to 1012 .
e. Clearance by DPC of .
unassociated credit balances .
when no other input is .
required. (Computer .
transaction A 25.) .
Contra to 1226. .
1236 RECEIVABLE CREDITS IN PROCESS (ADP)
This is a credit balance account maintained by deposit fund symbol 36F3875 to record temporarily the credit side of transactions for which accounting transfer documents have been entered to proper accounts on the debit side and posting of the credit to proper account is to await computer processing of the transaction. This is a controlling account over subsidiary receivable credit items being processed for the cycle.
DPC ENTRIES
Debits: Credits:
a. Cash collections processed a. Recording cash collections
(Input transactions 08, 08A. when confirmed deposit date is
Computer transaction A 49.) shown on SF 219. (Input
Contra to 1012. transaction 08. Computer
transaction A 08.)
b. Transfers of voucher offsets Contra to 1012.
processed. (Input transaction .
08B. Computer transactions b. Recording cash collections
A 50.) Contra to 1012. when confirmed deposit date is
. not shown on SF 219. (Input
c Over collections of amounts of transaction 08. Computer
less than $1.00 except for transaction A 08.)
miscellaneous Loan Guaranty Contra to 2038.
receivables, code 29. (Input
transaction 08, 08A or 08B. c. Deduction from the chapter
Computer transaction A 39.) 31 system for application
Contra to 1012. against revolving fund loans
. or other receivable balances.
d. Overcollection of amounts An expenditure transfer with
less than $1.00 for "1017" as document type is
miscellaneous loan guaranty created by the accounting run.
receivables, code 29. (Input (Input transaction 08.
transaction 08, 08A or 08B. Computer transaction C 08.)
Computer transaction A 39.) Contra to 1012.
Contra to 1239. .
. d. Irregular deductions from
e. Unassociated credit balances VR&E chapter 31, accounts for
established in account 1239 as application against
a result of input transaction receivables in C&P system.
08, 08A or 08B being (Computer transaction A 64.)
rejected. (Accounting run Contra to 1012.
entry. Computer transaction .
A 06 or A 07.) e. Transfers of unapplied
Contra to 1239. deposit fund collections and
. voucher offsets to DPC. (Input
f. Unassociated credit balance transactions 08A, 08B.
established in account 1239 as Computer transaction A 01.)
a result of the amount of the Contra to 1014.
flexotaped A 08, B 08 or C 08 .
transaction exceeding the f. Unassociated debit balances
total of the corresponding established in account 1239 as
input transaction 08. a result of the totals of
(Computer transaction A 09.) input transactions 08A and
Contra to 1239. 08B exceeding the amount of
. the corresponding accounting
g. Unassociated credit balances transfer documents.
established in account 1239 as (Computer transaction A 02.)
a result of the amount of the Contra to 1239.
accounting transfer document .
exceeding the corresponding g. Clearance by DPC of
total of input transactions unassociated credit balances in
08A and 08B. (Computer account 1239 when no other
transaction A 02.) input is required. (Computer
Contra to 1239. transaction A 25.)
. Contra to 1239.
1236 RECEIVABLE CREDITS IN PROCESS (ADP)-Continued
DPC ENTRIES
Debits: Credits:
h. Clearance by DPC of h. Unassociated debit balances
unassociated debt balances in established in account 1239 as
account 1239 when no other a result of the total amount
input is required. (Computer of input transactions 08
transaction A 25.) exceeding the amount of the
Contra to 1239. corresponding flexotaped
. A 08,B 08, or C 08 transaction.
. (Computer transaction A 09.)
. Contra to 1239.
. i. Correction of accounting
. records when both the TUS 5504
. (A 04 transaction) and related
. uncollectible checks (04B
. transaction) are input twice
. or are overstated. (Input
. transaction 08. Computer
. transaction B 08.)
. Contra to 1012.
1239 UNASSOCIATED CREDITS (ADP)
This is a credit balance account maintained by deposit fund symbol 36F3875 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. Refunds of overcollections. a. Overcollections of amounts
(Input transaction 06C. of less than $1.00 for
Computer transaction A 15.) miscellaneous loan guaranty
Contra to 2036. receivables, code 29. (Input
. transaction 08, 08A or 08B.
b. Reissuance of returned check Computer transaction A 39.)
input (C&P or Education System) Contra to 1236.
applicable to 36F3875. (Input .
transaction 06C. Computer b. Unassociated credit balances
transaction A 15.) established as a result of the
Contra to 2036. amount of the accounting
. transfer document exceeding
c. Return of unassociated credit the amount of the
balances to field stations. corresponding input
(Input transaction 06E. transactions 08A and 08B.
Computer transaction A 16.) (Computer transaction A 02.)
Contra to 1013. Contra to 1236.
d. Clearance by DPC of c. Increases correcting the
unassociated credit balances amounts of accounting transfer
when no other input is documents for input
required. (Computer transactions 08A and 08B.
transaction A 25.) (Input transaction A 03.
Contra to 1236. Computer transaction A 03.)
. Contra to 1014.
e. Unassociated debit balances .
established as a result of the d. Increases correcting the
total amount of input amounts of accounting transfer
transactions 08A and 08B documents for input
exceeding the amount of the transaction A 08. (Input
corresponding accounting transaction A 03. Computer
transfer document. transaction A 03.)
(Computer transaction A 02.) Contra to 1012.
Contra to 1236. .
. e. Unassociated credit balances
f. Decreases correcting the established as a result of the
amounts of accounting transfer amount of the flexotaped A 08,
documents for input B 08, or C 08 transaction
transactions 08A and 08B. exceeding the total of the
(Input transaction A 03. input transactions 08.
Computer transaction A 03.) (Computer transaction A 09.)
Contra to 1014. Contra to 1236.
g. Decreases correcting the f. Unassociated credit balances
amounts of accounting transfer established as a result of
documents for input input transaction 08, 08A or
transaction 08. (Input 08B being rejected.
transaction A 03. Computer (Accounting run entry.
transaction A 03.) Computer transaction A 06
Contra to 1012. or A 07.)
. Contra to 1236.
h. Unassociated debit balance .
established as a result of the g. Clearance of unassociated
total amount of input debit balances which were
transactions 08 exceeding the established as a result of
amount of the corresponding amounts of input transactions
flexotaped A 08, B 08 or C 08 08, 08A and 08B being
transaction. (Computer overstated. (Input
transaction A 09.) transaction 04E. Computer
Contra to 1239. transaction A 11.)
. Contra to 1012.
1239 UNASSOCIATED CREDITS (ADP)-Continued
DPC ENTRIES
Debits: Credits:
i. Clearance by return to h. Clearance by DPC of
appropriation or by application unassociated debit balances
to receivable, of unassociated when no other input is
credit balance which were required. (Computer
established as a result of transaction A 25.)
input transaction 08, 08A or Contra to 1236.
08B being rejected or .
understated. (Input i. C&P system or Education
transaction 06E. Computer system returned check input
transaction 06E. applicable to 36F3875.
Computer transaction A 16.) (Computer transaction A 30 )
Contra to 1012. Contra to 1012.
2036 DISBURSEMENTS PENDING (ADP)
This is a credit balance account maintained by deposit fund symbol 36F3875 to record temporarily the credit side of payment transactions being processed by the computer pending processing which will record the payment vouchers.
DPC ENTRIES
Debits: Credits:
a. One-time payments processed. a. Refunds of overcollections.
(Computer transaction A 32.) (Input transaction 06C.
Contra to 2038. Computer transaction A 15.)
. Contra to 1239.
. b. Reissuance of returned check
. input (C&P or Education system)
. applicable to 36F3875. (Input
. transaction 06C. Computer
. transaction A 15.)
. Contra to 1239.
2038 NET DISBURSEMENTS IN TRANSIT
This is a credit balance (liability) account maintained by deposit fund symbol to show the amount of net disbursements in transit.
DPC ENTRIES
Debits: Credits:
a. Recording cash collections a. Uncollectible checks when no
when confirmed deposit date is confirmed U.S. Treasury
not shown on SF 219. (Input processing date is shown.
transaction 08. Computer (Input transaction 04B.
transaction A 08.) Computer transaction A 04.)
Contra to 1239. Contra to 1226.
b. Recording confirmed U.S. b. Recording confirmed U.S.
Treasury processing dates of Treasury processing dates of
TUS Forms 5504 for SF's 219 for collections when
uncollectible checks when not not previously recorded.
previously recorded or (Computer transaction A 27.)
confirmed date of one-time Contra to 1012.
payments. .
(Computer transaction A 27.) c. One-time payments processed.
Contra to 1012. (Computer transaction A 32.)
. Contra to 2036.
2047 UNAPPLIED DEPOSIT FUND COLLECTIONS
This is a credit balance (liability) account maintained by deposit fund symbol 36F3875 to show the amount of deposit fund collections which cannot be immediately applied or covered into the Treasury.
DPC ENTRIES
Debits: Credits:
a. Transfers of irregular and a. Irregular and monthend
monthend deductions from CP&E deductions from CP&E benefits
benefits to field stations for to be applied to mortgage loan
application to mortgage loan repayments, veterans liability
repayments, income tax liens joint indebtedness, income tax
and various other types of liens, indebtedness applicable
miscellaneous receivables. to other Government agencies,
(Computer transaction A 52.) Adjusted Service Certified
Contra to 1013. receivables, Soldiers and
. Sailors Civil Relief Act
b. Reversal of amounts of field receivables, VA miscellaneous
station collections recorded as receivables or miscellaneous VA
accruals for the previous insurance receivable.
month. (Computer transaction (Computer transactions A 56
A 28 during the first accounting and A 61.) Contra to 1012.
cycle of each month). .
Contra to 1012. b. Recording monthend accruals
. for amounts of field station
c. Recording accomplished TUS collections during the month
5504's that have not been for which input was not
processed during the month and received by the DPC in time
therefore included as part of for normal processing during
the accruals. (Teletype the accounting month. These
information from field amounts include undeposited
stations. Computer collections, deposits not
transaction A 28.) confirmed by the U.S.
Contra to 1012. Treasury during the month
. and confirmed deposits that
. have not been processed by
. the DPC during the month.
. Amounts of these accruals will
. be reversed in the first
. accounting cycle of
. the following month.
. (Teletype information from
. field stations. Computer
. transaction A 28.)
. Contra to 1012.
.
. c. Reversal of amounts of TUS
. 5504's that had not been
. processed by the DPC during
. the previous month and
. therefore included as part
. of the accruals. (Computer
. transaction A 28 during
. the first accounting cycle of
. each month.)
. Contra to 1012.
FIELD STATION ENTRIES
Debits: Credits:
a. Transfers of unapplied funds a. Decreases correcting the
and voucher offsets to DPC. amounts of accounting transfer
(Input transactions 08A, 08B.) documents for input
Contra to 1013. transactions 08A, 08B.
. (Input transaction A 03.)
b. Increases correcting the Contra to 1013.
amounts of accounting transfer .
documents for input .
transaction 08A, 08B. .
(Input transaction A 03.) .
Contra to 1013. .