財務會計手冊(pdf 442)內容簡介
FMM 9220 GENERAL LEDGER ACCOUNTING.........2
9221-1 PURPOSE......... 2
9221-2 SCOPE........ 2
9221-3 LEDGERS TO BE MAINTAINED......... 2
9221-4 GENERAL LEDGER......... 2
9221-5 SUBSIDIARY LEDGERS........ 2
9221-6 ACCOUNT STRUCTURE.......... 4
9221-7 CHART OF ACCOUNTS......... 4
9221-8 PRO FORMA ENTRIES (BY TRANSACTION CODE)..........14
9221-9 GENERAL LEDGER T-ACCOUNTS (BY ACCOUNT NUMBER)........82
9221-10 PARTNER CODES.........441
9221-1 PURPOSE
This chapter defines the general ledger control accounts to be used by NASA's Central
Office and Centers and illustrates the pro-forma entrIEs for typical transactions.
9221-2 SCOPE
The provisions of this chapter apply to all transactions affecting NASA's assets, liabilITIEs,
investment, revenues, and costs.
9221-3 LEDGERS TO BE MAINTAINED
A ledger is defined as a group of accounts. The two classes of ledgers are general ledgers
which contain control accounts and subsidiary ledgers which contain detail supporting
accounts.
9221-4 GENERAL LEDGER
The general ledger is a uniform system of accounts in which all transactions are
summarized.ITcontains control accounts from which the trial balance and related
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