Statewide Descriptor Table D31 General Ledger Account
The D31 General Ledger Account table defines the whether the account normally contains a debit or credit balance, and if the account is automatically closed to Fund balances at fiscal year-end. The Balance Sheet Class and Category and file support indicators are defined.
Figure 1 - Descriptor table example
DR CR IND
Enter the one-character debit/credit indicator to indicate if the G/L account normally has a debit or credit balance.
D – Debit
C – Credit
CLOSE IND
Enter the one-digit close indicator to indicate if the G/L account will close at fiscal year-end.
0 – Memo account only, balance is not closed at year-end nor carried forward to the next year.
1 – Real account, balance not closed at year-end, but it is carried forward to the next year.
2 – Nominal account, balance is closed at year-end.
DF POST LVL
Enter the one-digit document file post level to indicate the level at which the G/L account requires a match on the Document File when posting a liquidation or collection. Defines the level at which the document file record must be matched when posting a liquidation or collection.
0 – No Document File post
1 – Post at appropriation level
2 – Post at full structure detail
BAL SHEET CAT
Enter the two-digit balance sheet category to indicate the balance sheet category of the G/L account such as 01 – asset, 02 – liability, etc. See Descriptor Table 13.
BAL SHEET CLASS
Enter the two-digit balance sheet class to indicate the balance sheet class of the G/L account such as 01 – cash equity with treasurer, 05 – cash and cash equivalents, 08 – investments, etc. See Descriptor Table 14.
The two-character file support indicators below identify the files that the General Ledger Account posts to. “NP" means the GL does not post to that file. Use “AA" for any field not specific field required. Indicators not currently in use include AD-Average daily file, PP-Participating in pooled cash, and SI-Separately invested.
AD SUPPORT (Average Daily file)
NP – Not posted to the file
AL SUPPORT (Allocation file)
## – The two-digit number of the field to which the G/L account must post. See the Transaction Code Decision Table for the two-digit field numbers.
A7 – Fields 01 through 07
AP SUPPORT (Appropriation file)
CC SUPPORT (Cash Control file)
DF SUPPORT
GP SUPPORT (Document file)
OF SUPPORT (Operating file)
NP – Not posted to the operating file
AA – Any field, does not require a specific field
PJ SUPPORT (Project file)
SF SUPPORT (Subsidiary file)
VP SUPPORT (Vendor Payment file)
WW SUPPORT (Warrant Write file)
NP - Not posted to the file