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NASAFinancialManagementManualFMM9220October2001TableofContentsFMM9220GENERALLEDGERACCOUNTING....................................................................29221-1PURPOSE........................................................................................................................................29221-2SCOPE.............................................................................................................................................29221-3LEDGERSTOBEMAINTAINED.................................................................................................29221-4GENERALLEDGER......................................................................................................................29221-5SUBSIDIARYLEDGERS...............................................................................................................29221-6ACCOUNTSTRUCTURE..............................................................................................................49221-7CHARTOFACCOUNTS................................................................................................................49221-8PROFORMAENTRIES(BYTRANSACTIONCODE)............................................................149221-9GENERALLEDGERT-ACCOUNTS(BYACCOUNTNUMBER).........................................829221-10PARTNERCODES...................................................................................................................441NASAFinancialManagementManualFMM9220October20012FMM9220GENERALLEDGERACCOUNTING9221-1PURPOSEThischapterdefinesthegeneralledgercontrolaccountstobeusedbyNASA'sCentralOfficeandCentersandillustratesthepro-formaentriesfortypicaltransactions.9221-2SCOPETheprovisionsofthischapterapplytoalltransactionsaffectingNASA'sassets,liabilities,investment,revenues,andcosts.9221-3LEDGERSTOBEMAINTAINEDAledgerisdefinedasagroupofaccounts.Thetwoclassesofledgersaregeneralledgerswhichcontaincontrolaccountsandsubsidiaryledgerswhichcontaindetailsupportingaccounts.9221-4GENERALLEDGERThegeneralledgerisauniformsystemofaccountsinwhichalltransactionsaresummarized.Itcontainscontrolaccountsfromwhichthetrialbalanceandrelatedsupportingschedulesareprepared,andestablishesacontrolpointfortheaccountingsystem.TheNASAgeneralledgerismaintainedattwolevels:(1)theCentralOfficeinWashington,DC,and(2)NASACenters.TheCentralOfficeandCenteraccountsareinterlockedbyreciprocalaccountsthatsupporttheprincipleofhomeoffice/branchofficeaccounting,withalldetailedaccountingdecentralizedtothebranches(Centers).Generalledgeraccountsshouldbemaintainedtoprovidebalancesthatareauditableandshouldbereconcilable(onamonthlybasis)totheSF224(StatementofTransactions)andtheFinancialandContractualStatus(FACS)data.9221-5SUBSIDIARYLEDGERSSubsidiaryledgeraccountsareusedtoaccumulateandsegregatedetailedtransactionsduringanaccountingperiodandsupportorgenerateentriesrecordedinapplicablegeneralledgercontrolaccounts.Thecombinedbalancesofthesubsidiaryledgeraccountsmustagreewiththebalanceoftherelatedcontrolaccountinthegeneralledger.Subsidiaryledgeraccountsmayalsohaveaccountsthataresubsidiary.TheNASAaccountingsystemrequiressubsidiaryaccountsforthefollowingcontrolaccounts:ControlAccountTitle1050LetterofCreditAuthorityOutstanding1160AccountsReceivable,InvestmentInterest1210Inventories,StoreStock,Government-Owned/HeldNASAFinancialManagementManualFMM9220October200131220Inventories,Stand-ByStock,Government-Owned/Held1230Inventories,ProgramStock,Government-Owned/Held1300Inventories,Government-Owned/Contractor-Held1420Prepayments1430AdvancestoGranteesandContractors1440AdvancestoRecipientOrganizationsUnderLetterofCredit1490AdvancestoGovernmentAgencies1550CapitalizedEquipment-Government-Owned/Held1611Land-Government-Owned/Contractor-Held1621Buildings-Government-Owned/Contractor-Held1631OtherStructuresandFacilities-Government-Owned/Contractor-Held1641LeaseholdImprovements-Government-Owned/Contractor-Held1650CapitalizedEquipment-Government-Owned/Contractor-Held1700FixedAssets,GrantsandCooperativeAgreements1960Contractor-HeldSpecialTooling1970Contractor-HeldSpecialTestEquipment1980Contractor-HeldAgency-PeculiarProperty2210LiabilityforDepositFunds2250ReserveforStatisticalReimbursableCosts3620ResourcesAuthorizationReceivedFromOtherCenters3630ResourcesAuthorizationIssuedtoOtherCenters3810TransfersofFixedAssetsIntra-NASA3815GovernmentFurnishedEquipment3820TransfersfromContractors3830RetiredProperty3850PropertyAdjustments,PriorYearAdjustmentsCentershavetheoptionofmaintainingadditionalcontrolorsubsidiaryaccountsforlocalneedsbutmustsatisfythereportingrequirementsofNASAHeadquarters.NASAFinancialManagementManualFMM9220October200149221-6ACCOUNTSTRUCTUREThefour-digitseriesstructureusedtogroupaccountsislistedbelow:SeriesAccountGrouping1000AvailableFunds1100Receivables1200Inventories,Government-Owned/Held1300Inventories,Government-Owned/Contractor-Held1400AdvancesandPrepayments1500FixedAssets,Government-Owned/Held1600Contractor-HeldFacilities1700FixedAssets,GrantsandCooperativeAgreements1800P