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Uniform Codes Manual

General Ledger Codes

The General Ledger and associated subsidiary ledgers and registers are used to sort and summarize individual accounting transactions into the accounts needed to prepare financial statements and other fiscal reports. Conformance with Generally Accepted Accounting Principles (GAAP) requires the establishment of a General Ledger consisting of a complete self-balancing group of accounts for each fund, general fixed assets, and general long-term debt. GAAP also requires the use of common terminology and classification through the budget, accounts, and financial reports of each fund and general group of accounts.

Under provision of AB 3322, Chapter 1284/78, all State agencies will have a fully automated accounting and program cost accounting system. Appropriation control and the general ledger accounting data will be interfaced with the State Controller's Office (SCO) system.

Comments or questions regarding this page should be directed to California State Department of Finance, Fiscal Systems and Consulting Unit, at FSCU Hotline or (916) 324-0385.

Last updated November 9, 2010 | e-mail CALSTARS Webmaster