1、 NASA Financial Management Manual FMM 9220 October 2001 Table of ContentsFMM 9220 GENERAL LEDGER ACCOUNTING2 9221-1 PURPOSE 2 9221-2 SCOPE. 2 9221-3 LEDGERS TO BE MAINTAINED. 2 9221-4 GENERAL LEDGER 2 9221-5 SUBSIDIARY LEDGERS. 2 9221-6 ACCOUNT STRUCTURE 4 9221-7 CHART OF ACCOUNTS 4 9221-8 PRO FORMA
2、 ENTRIES (BY TRANSACTION CODE) 14 9221-9 GENERAL LEDGER T-ACCOUNTS (BY ACCOUNT NUMBER).82 9221-10 PARTNER CODES.441 NASA Financial Management Manual FMM 9220 October 2001 2FMM 9220 GENERAL LEDGER ACCOUNTING 9221-1 PURPOSE This chapter defines the general ledger control accounts to be used by NASAs C
3、entral Office and Centers and illustrates the pro-forma entries for typical transactions. 9221-2 SCOPE The provisions of this chapter apply to all transactions affecting NASAs assets, liabilities, investment, revenues, and costs. 9221-3 LEDGERS TO BE MAINTAINED A ledger is defined as a group of acco
4、unts. The two classes of ledgers are general ledgers which contain control accounts and subsidiary ledgers which contain detail supporting accounts. 9221-4 GENERAL LEDGER The general ledger is a uniform system of accounts in which all transactions are summarized. It contains control accounts from wh
5、ich the trial balance and related supporting schedules are prepared, and establishes a control point for the accounting system. The NASA general ledger is maintained at two levels: (1) the Central Office in Washington, DC, and (2) NASA Centers. The Central Office and Center accounts are interlocked
6、by reciprocal accounts that support the principle of home office/branch office accounting, with all detailed accounting decentralized to the branches (Centers). General ledger accounts should be maintained to provide balances that are auditable and should be reconcilable (on a monthly basis) to the
7、SF 224 (Statement of Transactions) and the Financial and Contractual Status (FACS) data. 9221-5 SUBSIDIARY LEDGERS Subsidiary ledger accounts are used to accumulate and segregate detailed transactions during an accounting period and support or generate entries recorded in applicable general ledger c
8、ontrol accounts. The combined balances of the subsidiary ledger accounts must agree with the balance of the related control account in the general ledger. Subsidiary ledger accounts may also have accounts that are subsidiary. The NASA accounting system requires subsidiary accounts for the following
9、control accounts: Control Account Title 1050 Letter of Credit Authority Outstanding 1160 Accounts Receivable, Investment Interest 1210 Inventories, Store Stock, Government-Owned/Held NASA Financial Management Manual FMM 9220 October 2001 31220 Inventories, Stand-By Stock, Government-Owned/Held 1230
10、Inventories, Program Stock, Government-Owned/Held 1300 Inventories, Government-Owned/Contractor-Held 1420 Prepayments 1430 Advances to Grantees and Contractors 1440 Advances to Recipient Organizations Under Letter of Credit 1490 Advances to Government Agencies 1550 Capitalized Equipment-Government-O
11、wned/Held 1611 Land-Government-Owned/Contractor-Held 1621 Buildings-Government-Owned/Contractor-Held 1631 Other Structures and Facilities-Government-Owned/Contractor-Held 1641 Leasehold Improvements-Government-Owned/Contractor-Held 1650 Capitalized Equipment-Government-Owned/Contractor-Held 1700 Fix
12、ed Assets, Grants and Cooperative Agreements 1960 Contractor-Held Special Tooling 1970 Contractor-Held Special Test Equipment 1980 Contractor-Held Agency-Peculiar Property 2210 Liability for Deposit Funds 2250 Reserve for Statistical Reimbursable Costs 3620 Resources Authorization Received From Othe
13、r Centers 3630 Resources Authorization Issued to Other Centers 3810 Transfers of Fixed Assets Intra-NASA 3815 Government Furnished Equipment 3820 Transfers from Contractors 3830 Retired Property 3850 Property Adjustments, Prior Year Adjustments Centers have the option of maintaining additional contr
14、ol or subsidiary accounts for local needs but must satisfy the reporting requirements of NASA Headquarters. NASA Financial Management Manual FMM 9220 October 2001 49221-6 ACCOUNT STRUCTURE The four-digit series structure used to group accounts is listed below: Series Account Grouping 1000 Available
15、Funds 1100 Receivables 1200 Inventories, Government-Owned/Held 1300 Inventories, Government-Owned/Contractor-Held 1400 Advances and Prepayments 1500 Fixed Assets, Government-Owned/Held 1600 Contractor-Held Facilities 1700 Fixed Assets, Grants and Cooperative Agreements 1800 Personal Property Held by
16、 Property Disposal Officer 1900 Other Assets 2000 Accounts Payable 2200/2600/ Other Liabilities 2900 3100/3200 Fund Accounts 3400 Reimbursement Accounts 3600 Resources Authorization Accounts 3700 Capital Investment 3800 Property Transfers and Property Disposals 4000 Revenue 5000/8000 Expenses 6000 S
17、tatistical 9221-7 CHART OF ACCOUNTS The general ledger control accounts by account number and title are provided in the following listing and are identified as maintained by the central office or the Center level. Accounts Title Reporting Office ASSETS Available Funds 1010 Appropriated Funds with U.
18、S. Treasury Central Office & Center 1011 Estimated Appropriation Transfers Central Office 1015 Trust Fund Cash For Investment Central Office 1016 Trust Fund Cash Available For Expenditure Center 1017 Cash, Gifts, and Donations Center 1019 Undisbursed Allotments for Closed Accounts Center 1040 Deposi
19、t Funds with Disbursing Officer Central Office & Center 1050 Letter of Credit Authority Outstanding Center NASA Financial Management Manual FMM 9220 October 2001 51060 Deposits with Others Center 1065 Investments (at Par) Center 1066 Investment Premium or Discount Center 1080 Recertified Checks Issu
20、ed Center 1095 Undeposited Collections Center Receivables 1110 Accounts Receivable, Reimbursements, Government Center 1119 Allowance for loss on accounts receivable, reimbursements, Government, 1110 Center 1120 Accounts Receivable, Reimbursements, Other Center 1129 Allowance for loss on accounts rec
21、eivable, reimbursements, other 1120 Center 1130 Accounts Receivable, Refunds, Government Center 1139 Allowance for loss on accounts receivable, refunds, Government, 1130 Center 1140 Accounts Receivable, Refunds, Other Center 1149 Allowance for loss on accounts receivable, refunds, Other, 1140 Center
22、 1150 Accounts Receivable, Other Center 1158 Allowance for loss on interest receivable, other, 1150 Center 1159 Allowance for loss on accounts receivable, other, 1150 Center 1160 Accounts Receivable, Investment Interest Center 1170 Accounts Receivable, Reimbursements, Statistical Center 1180 Account
23、s Receivable, Refunds, Recertified Checks Center 1190 Accounts Receivable, Unbilled Center Inventories 1210 Inventories, Store Stock, Government-Owned/Held Center 1220 Inventories, Stand-By Stock, Government-Owned/Held Center 1230 Inventories, Program Stock, Government-Owned/Held Center 1239 Contra
24、Inventories - Program Stock Center 1300 Inventories, Government-Owned/Contractor-Held Center Advances and prepayments NASA Financial Management Manual FMM 9220 October 2001 61410 Advances to Travelers Center 1420 Prepayments Center 1430 Advances to Grantees and Contractors Center 1440 Advances to Re
25、cipient Organizations Under Letter of Credit Center 1490 Advances to Government Agencies Center Fixed Assets 1511 Land-Government-Owned/Held Center 1521 Buildings-Government-Owned Held / Center 1531 Other Structures and Facilities-Government-Owned/Held Center 1541 Leasehold Improvements- Government-
26、Owned/Held Center 1550 Capitalized Equipment- Government-Owned/Held Center 1611 Land-Government-Owned/ Contractor-Held Center 1621 Buildings-Government-Owned/ Contractor-Held Center 1631 Other Structures and Facilities-Government-Owned/ Contractor-Held Center 1641 Leasehold Improvements- Government-
27、Owned/Contractor-Held Center 1650 Capitalized Equipment-Government-Owned/ Contractor-Held Center 1700 Fixed Assets, Grants and Cooperative Agreements Center Other Assets 1930 Other Deferred Debits Center 1940 Capitalized Leases Center 1960 Contractor-Held Special Tooling Center 1970 Contractor-Held
28、Special Test Equipment Center 1980 Contractor-Held Agency Peculiar Center NASA Financial Management Manual FMM 9220 October 2001 7LIABILITIES Accounts Payable 2010 Accounts Payable to Government Agencies Center 2019 Accounts Payable to Government Agencies/Closed Appropriations Center 2020 Accounts P
29、ayable to Others Center 2029 Accounts Payable to Others/ Closed Appropriations Center 2030 Contract Holdbacks Center 2040 Accounts Payable to Government Agencies Funded From Carrier Accounts 993, 994 or 998 Center 2050 Accounts Payable to Others Funded From Carrier Accounts 993, 994 and 998 Center 2
30、070 Contract Holdbacks Funded From Carrier Accounts 993, 994 or 998 Center 2080 Accrued Payroll and Other Benefits Central Office 2090 Accounts Payable to Reimbursable Customer Center Other Liabilities 2210 Liability for Deposit and Receipt Funds Central Office & Center 2230 Liability for Accrued An
31、nual Leave Center 2235 Liability for Comp Time and Credit Hours Center 2240 Other Deferred Credits Center 2250 Reserve for Statistical Reimbursable Costs Center 2260 Liability For Deposits With Others Center 2270 Liability For Capitalized Leases Center 2280 Liability For Recertified Checks Center 22
32、90 Other Liabilities for Undeposited Collections Center 2310 Advances from Others Center 2690 Other Actuarial Liabilities Central Office & Center 2920 Contingent Liabilities Central Office 2990 Other Liabilities, Workers Compensation Central Office INVESTMENT Fund Accounts 3110 Estimated Appropriati
33、on Reimbursements Central Office 3131 Unallotted Apportionments Appropriated Central Office 3132 Unallotted Apportionments Reimbursable Central Office 3150 Reimbursable Disbursing Authority Uncollected by Centers Central Office NASA Financial Management Manual FMM 9220 October 2001 83210 Reimbursabl
34、e Disbursing Authority Uncollected Center 3219 Closed Accounts - Reimbursable Disbursing Authority Uncollected Center 3220 Reserve for Receipt of Reimbursable Orders Center 3230 Uncommitted/Unobligated Allotments Center 3231 Reimbursable Resources Authority for Anticipated Agreements Center 3232 Rei
35、mbursable Resources Authority Allocated for Agreements Center 3239 Uncommitted/Unobligated Allotments for Closed Accounts Center 3240 Unobligated Commitments Center 3250 Unliquidated Obligations Center 3259 Unliquidated Obligations for Closed Accounts Center 3260 Disbursed Appropriations Center 3270
36、 Appropriations Available For Expenditure Center 3280 Trust Fund Allotments Center 3410 Unfilled Reimbursable Orders Center 3420 Reimbursements Earned, Unbilled Center 3430 Reimbursements, Earned, Uncollected Center 3440 Reimbursements to Appropriation Center 3450 Reimbursable Orders Outstanding Cen
37、ter 3501 Future Funding Requirements Center Equity 3720 Trust Fund Balance Center 3730 Invested Capital Center 3740 Cumulative Results Of Operations Center 3750 Unexpended Appropriations Center Property and Cost Transfers and Property Disposals 3810 Transfers of Fixed Assets Intra-NASA Center 3812 N
38、et Change in Inventory Center 3815 Government Furnished Equipment Center 3820 Transfers from Contractors Center 3830 Retired Property Center 3850 Property Adjustments, Prior Year Adjustments Center 3899 Other Prior Period Adjustments Center NASA Financial Management Manual FMM 9220 October 2001 9Rev
39、enue 4110 Revenues, Miscellaneous Receipts Center 4120 Revenues, Appropriations Center 4130 Revenues, Special Fund Receipts Center 4140 Revenues, Interest Earned Center 4150 Revenues, Donations Center 4160 Revenues, Donated Property Center 4801 Unexpended Obligations Unpaid Center 4802 Unexpended Ob
40、ligations Prepaid/Advanced Center 4871 Downward Adjustments of Prior Year Unexpended Obligations Center 4872 Downward Adjustments of Prior Year Prepaid/Advanced Unexpended Obligations Center 4881 Upward Adjustments of Prior Year Unexpended Obligations Center 4882 Upward Adjustments of Prior Year Pre
41、paid/Advanced Unexpended Obligations Center 4901 Expended Authority Unpaid Center 4902 Expended Authority Paid Center 4971 Downward Adjustments of Prior Year Unpaid Expended Authority Center 4972 Downward Adjustments of Prior Year Paid Expended Authority Center 4981 Upward Adjustments of Prior Year
42、Unpaid Expended Authority Center 4982 Upward Adjustments of Prior Year Paid Expended Authority Center Expenses 5110 R&D Current Year Expenses Center 5116 R&D Unfunded Expenses for Contingent Liabilities Central Office 5120 R&D Fixed Assets in Progress Center 5130 R&D Closings of Current Year Expense
43、s to Fixed Assets in Progress Center 5140 R&D Contract Work in Process Center 5150 R&D Closings of Current Year Expenses to Contract Work in Process Center 5160 R&D Current Year Changes in Contractor-Held Inventories Center 5170 R&D Current Year Changes in Contractor-Held Special Test Equipment Cent
44、er 5180 R&D Current Year Changes in Contractor-Held Center NASA Financial Management Manual FMM 9220 October 2001 10Agency-Peculiar Property 5190 R&D Current Year Changes in Contractor-Held Special Tooling Center 5210 C of F Current Year Expenses Center 5216 C of F Unfunded Expenses for Contingent L
45、iabilities Central Office 5220 C of F Fixed Assets in Progress Center 5230 C of F Closings of Current Year Expenses to Fixed Assets in Progress Center 5240 C of F Contract Work in Process Center 5250 C of F Closings of Current Year Expenses to Contract Work in Process Center 5260 C of F Current Year
46、 Changes in Contractor-Held Inventories Center 5390 R&PM Current Year Changes in Contractor-Held Special Tooling Center 5410 SFCDC Current Year Expenses Center 5416 SFCDC Unfunded Expenses for Contingent Liabilities Central Office 5420 SFCDC Fixed Assets in Progress Center 5430 SFCDC Closings of Cur
47、rent Year Expenses to Fixed Assets in Progress Center 5440 SFCDC Contract Work in Process Center 5450 SFCDC Closings of Current Year Expenses to Contract Work in Process Center 5460 SFCDC Current Year Changes in Contractor-Held Inventories Center 5470 SFCDC Current Year Changes in Contractor-Held Sp
48、ecial Test Equipment Center 5480 SFCDC Current Year Changes in Contractor-Held Agency-Peculiar Property Center 5490 SFCDC Current Year Changes Contractor-Held Special Tooling Center 5510 OIG Current Year Expenses Center 5516 OIG Unfunded Expenses for Contingent Liabilities Central Office 5520 OIG Fi
49、xed Assets in Progress Center 5530 OIG Closings of Current Year Expenses to Fixed Assets Progress Center 5540 OIG Contract Work in Process Center 5550 OIG Closings of Current Year Expenses to Contract Work in Process Center 5560 OIG Current Year Changes in Contractor-Held Inventories Center 5570 OIG Current Year Changes in Contractor-Held Special Test Equipment Center NASA Financial Management Manual FMM 9220 October 2001 115590 OIG Current Year Changes in Contractor-Held Special Tooling Center 5700 Trust Fund Current Year Expenses Center 5720 Financing Resources T
