APPENDIX M-9-1. GENERAL LEDGER ACCOUNT DESCRIPTIONS
CHAPTER 30/106
This appendix contains the general ledger accounts for Chapter 30/106, All Volunteer Force Educational Assistance Program and Educational Assistance for Members of the Selected Reserve. Included are account descriptions, titles and pro forma entries.
The following general ledger accounts will be used:
GENERAL LEDGER CHART OF ACCOUNTS
Account Title Number . . . 1012 Disbursing Authority 1124 Advances and Prepayment 1211 Accounts Receivable-Federal 1216 Receivables-Proceeds Due From Treasury- . Unavailable . Canceled Checks 1217 Receivables-Benefit Payments 1226 Receivable Debits in Process (ADP) 1229 Unassociated Debits 1234 Receivable Credits Pending Treasury Action (ADP) 1236 Receivable Credits in Process (ADP) 1239 Unassociated Credits 2035 Withholdings and Disbursements in Process (ADP) 2036 Disbursements Pending-Budget (ADP) 2038 Disbursements in Transit 2075 Accrued Expenses Payable 2086 Canceled Checks in Process (ADP) 2087 Unassociated Returned Checks 2090 Benefit Proceeds 2095 Deferred Income-Advances Received From Other . Government Agencies 2241 Capital 2242 Accrued Expenditure and Undelivered Order . Adjustments-Expired Appropriations 2244 Applied Cost Adjustments-Prior Fiscal Year 2245 Prior Year Income 3016 Income From Other Government Agencies 4040 Administrative Operating Expenses 4041 Undistributed Payments 4042 Ch. 30/106 Benefit Payments 4043 Ch. 30/106 Benefit Overpayments 4044 Ch. 30/106 Receivable Writeoffs 4045 Ch. 30/106 Receivable Waivers 4048 Miscellaneous Ch. 30/106 Receivable Declared . Uncollectible-Reported to GAO 4049 Miscellaneous Ch. 30/106 Receivables Declared . Uncollectible-Not Reported to GAO 5223 Unapportioned Appropriation
GENERAL LEDGER CHART OF ACCOUNTS-Continued
Account Title
Number .
5224 Apportionment Available for Subsequent Periods
5225 Unalloted Apportionment
5226 Available for Allowance
5227 Unobligated Allowance
5229 Expended Allowance
6032 Disbursing Authority Advanced or Withdrawn
6311 Allotments Issued or Received
6312 Allowances Issued or Received
7101 Uncollectible Accounts Receivable
7102 Uncollectible Accounts Receivable-Reported to GAO
7103 Uncollectible Accounts Receivable-Not Reported to GAO
Analytical Title
Account .
. .
1012.10 Disbursing Authority-Receipts-DOD
1012.20 Disbursing Authority-Receipts-Coast Guard
1124.10 Advances and Prepayments-DOD
1124.20 Advances and Prepayments-Coast Guard
1211.10 A/R Established-DOD
1211.20 A/R Established-Coast Guard
1211.30 A/R Received-DOD
1211.40 A/R Received-Coast Guard
1217.01 Opening Balance
1217.02 Establishments
1217.03 Cash Collections
1217.04 Benefit Deductions (Collections)
1217.05 Waivers
1217.06 Authorized Writeoffs (Death or Disability)
1217.07 Writeoff of Uncollectibles (Bankruptcy,
. Compromises,
. Court Decrees, Amounts Less Than $1.00)
1217.08 Transfers to or From Other Stations
1217.09 Offset From Other Systems
1217.10 Uncollectible Accounts Receivable
1217.11 Prior Year Adjustments
1217.12 Non-Cash Adjustments
1217.13 Reserved
2090.10 Benefit Proceeds (DOD)
2090.20 Benefit Proceeds (Coast Guard)
2095.10 Deferred Income-DOD
2095.20 Deferred Income-Coast Guard
GENERAL LEDGER CHART OF ACCOUNTS-Continued
Analytical Title
Account .
2095.21 Deferred Income-Coast Guard (Year 1)
2095.22 Deferred Income-Coast Guard (Year 2)
2095.23 Deferred Income-Coast Guard (Year 3)
. .
2241.10 Capital (DOD)
2241.20 Capital (Coast Guard)
. .
2242.10 Accrued Expenditures and Undelivered Order
. Adjustments-Expired Appropriations-Coast Guard
. (Year 1)
2242.20 Accrued Expenditures and Undelivered Order
. Adjustments-Expired Appropriations-Coast Guard
. (Year 2)
2242.30 Accrued Expenditures and Undelivered Order
. Adjustments-Expired Appropriations-Coast Guard
. (M acct)
2245.10 Prior Year Income-Coast Guard (Year 1)
2245.20 Prior Year Income-Coast Guard (Year 2)
2245.30 Prior Year Income-Coast Guard (Year 3)
.
3016.10 Income-DOD
3016.20 Income-Coast Guard
.
4040.10 Administrative Operating Expenses (DOD)
4040.20 Administrative Operating Expenses (CG)
.
4041.10 Undistributed Payment (DOD)
4041.20 Undistributed Payment (CG)
.
4042.10 Chapter 30/106 Benefit Payments (DOD)
4042.20 Chapter 30/106 Benefit Payments (CG)
.
4043.10 Chapter 30/106 Overpayments (DOD)
4043.20 Chapter 30/106 Overpayments (CG)
.
4044.10 Chapter 30/106 Receivable Writeoffs (DOD)
4044.20 Chapter 30/106 Receivable Writeoffs (CG)
.
4045.10 Chapter 30/106 Receivable Waivers (DOD)
4045.20 Chapter 30/106 Receivable Waivers (CG)
GENERAL LEDGER CHART OF ACCOUNTS-Continued
Analytical Title
Account .
4048.10 Miscellaneous Chapter 30/106 Receivables
. Declared Uncollectible-Reported to GAO (DOD)
4048.20 Miscellaneous Chapter 30/106 Receivables
. Declared Uncollectible-Reported to GAO (CG)
4049.10 Miscellaneous Chapter 30/106 Receivables
. Declared Uncollectible-Not Reported to GAO (DOD)
4049.20 Miscellaneous Chapter 30/106 Receivables
. Declared Uncollectible-Not Reported to GAO (CG)
5227.10 Unobligated Allowance (DOD)
5227.20 Unobligated Allowance (CG)
5229.10 Expended Allowance (DOD)
5229.20 Expended Allowance (CG)
6312.10 Allowance Issued or Received (DOD)
6312.20 Allowance Issued or Received (CG)
7101.10 Uncollectible Accounts Receivable (DOD)
7101.20 Uncollectible Accounts Receivable (CG)
7102.10 Uncollectible Accounts Receivable-Reported
. to GAO (DOD)
7102.20 Uncollectible Accounts Receivable-Reported
. to GAO (CG)
7103.10 Uncollectible Accounts Receivable-Not Reported
. to GAO (DOD)
7103.20 Uncollectible Accounts Receivable-Not Reported
. to GAO (CG)