USSGL Implementation Guidance Archive
The cornerstone of financial systems
The General Ledger and Advisory Branch serves as a source of guidance and information concerning standard accounting practices, as well as guidance on unique issues. The following USSGL implementation guidance scenarios have been approved by the Issues Resolution Committee (IRC) and the USSGL Board.
- Proprietary Scenarios
- Budgetary Scenarios
- Cancellation Scenarios
- Reduction Scenarios
- Borrowing Authority Scenarios
- Contract Authority Scenarios
- Credit Reform Scenarios
- Reimbursable Activity Scenarios
(includes Economy Act and Revolving Funds)
- Special Funds Scenarios
- Trust Funds Scenarios
- Implementation of FASAB Standards Scenarios
- Specialized Accounting Scenarios
- Prior-Period and Prior-Year Adjustment Scenarios
The U.S. Standard General Ledger Division (USSGL) serves as a source of guidance and information concerning standard accounting practices, as well as guidance on issues that are unique.
The following USSGL implementation guidance scenarios have been approved by the Issues Resolution Committee (IRC) and the USSGL Board.
These scenarios are offered here as reference material. It is the intention of the USSGL Division to keep this information current by updating existing scenarios and adding information as it becomes available.
However, always refer to the current USSGL TFM for the most up-to-date guidance on accounting transactions.
The scenarios are identified by topic, and then listed by the most recent.
Proprietary Accounting Archives
Treasury to provide sentence describing the contents of this download, so users do not have to download the file before understanding what it contains.
Budgetary Accounting Archives
Borrowing Authority Archives
Contract Authority Archives
See also Credit Reform Accounting Case Studies Archive Page.
Trust Fund Appropriation Transfers for Specific Treasury-Managed Trust Funds: Fiscal 2001 Interim Guidance
USSGL Changes Relating to Implementation of FASAB Standards
Specialized Accounting Scenarios
Prior-Period and Prior-Year Adjustment Scenarios
Last modified 04/11/19