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U.S. Standard General Ledger - the cornerstone of financial systems

Budgetary Accounting Guide (1996)

This Guide was updated in September 1996. It is divided into two sections, the first of which is commonly referred to as the Budgetary Accounting Guide.

The BAG is intended to assist accounting and budget personnel by providing guidance on proper recording of budgetary accounting events and completing required budgetary reports.

The second section is commonly referred to as the Reimbursable Guide. It was prepared as a supplement to the BAG, and contains case studies that offer more detailed examples of typical events that agencies may encounter. It provides budgetary and proprietary accounting entries for four different reimbursable scenarios.

Last modified 03/28/18