GAP CHART OF GENERAL LEDGER ACCOUNTS
DESCRIPTION	DR	CR
CASH REALIZED IN THE PFY
CASH (UNOBLIGATED C/O)	X
CASH (UNOBLIGATED C/O ADJUSTMENT)	X
CASH (UNPAID OBLIGATION)	X
CASH REALIZED DURING THE CFY
TREASURY WARRANT	X
TREASURY WARRANTS (SUPPLEMENTAL)	X
TREASURY WARRANTS   (RESCISSION) (-)		X
CASH TRANSFERS (FROM WITHIN THE GOVERNMENT)
CASH  TRANSFERS                   CFY	X
CASH COLLECTIONS (FROM OUTSIDE THE GOVERNMENT)
BUDGET RECEIPTS	X
NET DISBURSEMENTS
CASH DISBURSEMENTS		X
CASH COLLECTIONS  *	X
* Non budget-related collections - includes refunds from overpayments, erroneous payments, etc.
CASH IN TREASURY           (NET TOTAL OF RED AND GRAY GLA's)
CASH (END OF FISCAL YEAR)  *
Year end closing only
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	X
ALLOWANCE FOR BAD DEBT		X
ADVANCES
TRAVEL ADVANCES	X
SALARY ADVANCES	X
GRANT ADVANCES	X
PREPAID INSURANCE	X
PREPAID LICENSING FEES	X
ADVANCES TO OTHER FEDERAL AGENCIES	X
SECURITIES
INVENTORY
OFFICE EQUIPMENT
OFFICE EQUIPMENT	X
ACCUMULATED DEPRECIATION - OFFICE EQUIPMENT		X
PURCHASE DISCOUNTS		X
OFFICE EQUIPMENT - CONTRACTORS
OFFICE EQUIPMENT - CONTRACTORS	X
OFFICE FURNITURE
OFFICE EQUIPMENT	X
ACCUMULATED DEPRECIATION - OFFICE FURNITURE		X
PURCHASE DISCOUNTS		X
TRANSPORTATION EQUIPMENT
TRANSPORTATION EQUIPMENT	X
ACCUMULATED DEPREC.  - TRANSPORTATION EQUIPMENT		X
PURCHASE DISCOUNT		X
BUILDINGS
BUILDINGS	X
LAND
LAND	X
SUPPLIES
SUPPLIES	X
LIABILITIES AND GOVERNMENT EQUITY
LIABILITIES
ACCOUNTS PAYABLE		X
BONDS PAYABLE		X
PREMIUM ON BONDS PAYABLE		X
INTEREST PAYABLE		X
ADVANCES PAYABLE		X
SALARY PAYABLE		X
BUDGETARY ACCOUNTS
BUDGET RESOURCES		X
FUNDED BUDGET		X
UNFUNDED BUDGET		X
AUTHORIZED BUDGET TRANSFER (OUT)		X
CURRENT QUARTER BUDGET                             *		X
SUBSEQUENT QUARTERS BUDGET		X
BUDGET RESERVE (CONTINGENCY)		X
WITHHELD PENDING RESCISSION		X
BUDGET DEFERRAL		X
COMMITMENTS                                                     *		X
UNPAID OBLIGATIONS (PFY)		X
EXPENDED BUDGET (PFY)                                    *		X
UNPAID OBLIGATIONS (CFY)                              *		X
EXPENDED BUDGET (CFY)                                    *		X
BUDGET (UNOBLIGATED CARRYOVER)           **		X
* Detailed Dept. Branch, Section, Office input at organization code level and by asset / expense
**    Year end closing only
INCOME
EARNED ADVANCES		X
EARNED REIMBURSEMENTS		X
INTEREST INCOME		X
SALE OF SERVICES		X
INDIVIDUAL TAX INCOME		X
CORPORATE TAX INCOME		X
RETAINED INCOME / EXPENSE	X	X
EXPENSES - FIXED (BUDGET RELATED)
SALARY	X
BUILDING RENT	X
UTILITIES	X
BOND INTEREST	X
LICENSING FEES	X
INSURANCE EXPENSE	X
EXPENSES - VARIABLE (BUDGET RELATED)
TRAVEL (PEOPLE)	X
TRANSPORTATION (EQUIPMENT)	X
PRINTING AND REPRODUCTION	X
ADMINISTRATIVE SUPPLIES	X
EXPENSES - OTHER (NON BUDGET RELATED)
DEPRECIATION EXPENSE - OFFICE EQUIPMENT	X
DEPRECIATION EXPENSE - WIDGETS	X
BAD DEBT EXPENSE	X
GAINS
GAIN ON SALE		X
LOSSES
LOSS ON SALE	X
OTHER GAP GLA'S               (STRUCTURED GLA'S NOT ILLUSTRATED)
CASH ANTICIPATED DURING THE CURRENT FISCAL YEAR (A XXXXX)
ANTICIPATED RECOVERY PFY
ANTICIPATED RECOVERY      PFY	X
ANTICIPATED TREASURY WARRANTS  CFY
ANTICIPATED TREASURY WARRANT (NOA)	X
ANTICIPATED TREAS. WARRANT (SUP)	X
ANTICIPATED CASH TRANSFERS CFY
ANTICIPATED CASH TRANSFERS - LIABILITY	X
ANTICIPATED CASH TRANSFERS - INCOME	X
ANTICIPATED BUDGET RECEIPTS  CFY
ANTICIPATED BUDGET RECEIPTS - LIABILITY	X
ANTICIPATED BUDGET RECEIPTS - INCOME	X
EXTERNAL CASH SOURCES (VIA CASH TRANSFERS
ECS CASH TRANSFERS - LIABILITIES	X
ECS CASH TRANSFERS - INCOME	X
EXTERNAL CASH SOURCES (VIA BUDGET RECEIPTS
ECS BUDGET RECEIPTS - LIABILITIES	X
ECS BUDGET RECEIPTS - INCOME	X
© Copyright 1999  Larry Fisher