Oregon State University

1000 General Ledger Account Codes

Fiscal Operations Manual
Section 1000: General Ledger Account Codes
Effective: 01/01/2003
Revised: 08/27/2010

1000 General Ledger Account Codes

There are six major categories of account codes - A, B, C, D, E, and F.

A=Assets
B=Liabilities
C=Control Accounts
D=Fund Balances
E=Fund Additions
F=Fund Deletions

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