APPENDIX M3 GENERAL LEDGER ACCOUNTS C P & E AUTOMATED SYSTEM
This appendix contains the general ledger account descriptions of the VA Compensation, Pension and Education Automated system.
The general ledger accounts indicate the title, type of account, purpose and entries representing most of the types of transactions. The types of transactions reflect the input transactions to be used by regional offices and the computer transaction codes which are used by the data processing center in processing the transactions. Entries which are not contained herein, such as those made to change the "class" of a receivable, are considered to be obvious and are not included for that reason.
This appendix is divided as follows in order to simplify references to be made to specific appropriations and
funds within the system:
Appendix Approp. or Fund Appropriation or Fund Title
Symbol
M-3-1 36X0102 Compensation and Pension, VA
. 36X0137 Readjustment Benefits, VA
M-3-2 36X4114 Vocational Rehab., VA Revolving Fund
M-3-3 36X4024 Direct Loans to Veterans and Reserves, VA
. 36X4025 Loan Guaranty Revolving Fund, VA
M-3-4 . General Fund Receipt & Treasury Accts.
M-3-5 36X6020 Personal Funds of Patients, VA
. 36X6021 Funds Due Incompetent Beneficiaries, VA
M-3-6 36F3875 Budget Clearing Account (Suspense), VA
M-3-7 . Pro Forma Entries
Common abbreviations used in this appendix are as follows:
Abbreviation Definition
ADP Automated Data Processing C&P Compensation and Pension CP&E Compensation, Pension and Education DPC Data Processing Center FDIB Funds Due Incompetent Beneficiaries PFOP Personal Funds of Patients RO Regional Office