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