Accounting Services Section (ACT)
Effective Date: 07/01/1996
Last Modified Date: 01/18/2002
FRS has the capacity and flexibility to meet many reporting needs. The two reports that are prepared for all active accounts are the FBM090 report (the account statement) and the FBM091 report (the report of transactions).
FBM090 General Ledger
The FBM091 General Ledger Report provides the detail of current-month transactions posted to the general ledger account controls during the accounting period. Accumulative totals for assets, liabilities, fund balance, fund additions, fund deductions, and summary account controls for subsidiary ledger activity are provided for the previous month, current month, and year-to-date. Not all campus units will receive the General Ledger report.
The FBM091 Subsidiary Ledger Report provides the detail of current-month transactions to the subsidiary ledger revenue and expense subcodes or objects.
The FBM090 Subsidiary Ledger Report provides summary information for the status of the account for the current fiscal year-to-date or the project year-to-date.
Refer to ACT Appendix 8 for examples of General and Subsidiary Ledgers for a Trust Fund and Subsidiary Ledgers for a State Fund and a Contract and Grant Account, including explanations for all fields on the ledgers and explanations of the general/subsidiary relationship for Trust Funds.
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