Assisting Georgia schools with management of their financial resources for educating students.
CONTACT INFORMATION
Amy Rowell, CPA CGFM
Georgia Dept. of Education
Financial Review Division
1652 Twin Towers East
205 Jesse Hill Jr. Drive SE
Atlanta, GA 30334
 (404) 656-6754
 (404) 657-5512
  arowell@doe.k12.ga.us

Tessie Warren
Administrative Assistant

 (404) 656-2497
 (404) 657-5512
  twarren@doe.k12.ga.us

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Chart of Accounts

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Code Description
5100 Issuance of Bonds
Capital Projects Fund receipts from the sale of general obligation bonds recorded at the face amount of the bonds (par value).
5120 Premium or Discount on Issuance of Bonds
Proceeds from that portion of the sales price of bonds in excess of or below their par value. The premium or discount represents and adjustment of the interest rate an will be amortized using the expense account 834 or revenue account 6200.
5130 Accrued Interest on Issuance of Bonds
Proceeds from that portion of the sales price of bonds that is for accrued interest. Often bonds are not sold on face date (usually the first of the month) of the bonds. The buyer must purchase the interest and this is called the Accrued Interest.
5200 OPERATING TRANSFERS FROM OTHER FUNDS
Amounts transferred from another fund. The offsetting transaction will be recorded in 5000-930 in the fund from which the transfer is made.
5300 SALE OR COMPENSATION FOR LOSS OF FIXED ASSETS
Only proceeds from the sale of school property or compensation for the loss of fixed assets. Proceeds from sales other than land, buildings, and equipment should be recorded in account 1995.
5500 Capital Lease Proceeds
Proceeds from capital leases. Used in preparing financial statements in accordance with GASBS 34.
5600 Other Long Term Debt Proceeds
Proceeds from other long-term debt instruments not captured in the preceding codes (e.g. certificates of obligations, certificates of participations, Installment Sales Agreements).
5995 OTHER SOURCE
Any other source of funds not otherwise classified elsewhere.
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