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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Introduction
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Code Description
0101 CASH IN BANK
All funds on deposit with a bank or savings and loan institution. NOW checking accounts and Money Market accounts are included.
0102 CASH ON HAND
Cash received but not deposited in a bank.
0103 PETTY CASH
Cash set aside for the purpose of paying small obligations for which the issuance of a formal voucher and check would be too expensive and time consuming. Expenditures are charged to appropriate accounts, as checks are written to reimburse petty cash throughout the year.
0104 CHANGE FUND
Cash provided to operations needing to make change. This account should be closed at year-end by returning all unused cash and re-opening the account the next fiscal year.
0105 CASH WITH FISCAL AGENT
Deposits with fiscal agents, such as commercial banks, for the payment of matured bonds and interest.
0111 INVESTMENTS
Securities held for the production income in the form of interest or dividends. The account does not include fixed assets used in LUA or RESA operations. Money Market checking accounts which yield interest are NOT recorded as investments, but as cash in bank, account 0101.
0112 Unamortized Premiums on Investments
The excess of the amount paid for securities over the face value that has not yet been amortized. Us of this account is restricted to short-tem money market investments
0113 Unamortized Discounts on Investments (Credit)
The of the face value of securities over the amount paid for them that has not yet been written off. Use of the account is restricted to short-tem investments
0114 INTEREST RECEIVABLE
The amount of interest receivable on investments.
0121 Taxes Receivable
The amount of taxes collected and anticipated to be collected within 60 days by the tax collecting agency, but not remitted to the LUA.
0131 Interfund Loans Receivable
Amounts that are due, other than charges for goods and services rendered, from another fund in the LUA and that are due within one year.
0132 Interfund Accounts Receivable
Amounts due from another fund. The offsetting transaction is an entry to Interfund Accounts Payable (Account 0402) in the appropriate fund.
0133 Advance To Other Funds
Amounts that are owed, other than charges for goods and services rendered, to a particular fund by another fund in the LUA and that are not due within one year.
0141 Intergovernmental Accounts Receivable - State
Amounts due from another state governmental unit.
0142 Intergovernmental Accounts Receivable - Federal
Amounts due from another federal governmental unit.
0143 Intergovernmental Accounts Receivable - Local
Amounts due from another local government, but not include local taxes.
0153 Accounts Receivable
Amounts due from individuals, firms or corporations for goods and services furnished by an LUA (but not including amounts due from other funds or from other governmental units.
0171 Inventory for Consumption
Value of purchased food on hand for use in the School Nutrition Program, and other supplies (e.g., custodial supplies, office supplies) on hand for LUA use.
0172 Inventory for Resale
The value of goods held by an LUA for resale rather than for use in its own operations.
0173 INVENTORY - U.S. DEPARTMENT OF AGRICULTURE (USDA) COMMODITIES
Value of donated USDA commodities on hand for use in the School Nutrition Program.
0181 PREPAID EXPENDITURES/EXPENSES
Payment in advance of the receipt of goods and service, such as rent and insurance. Generally prepaid items cover more than one fiscal year and only the noncurrent portion is recorded as an asset.
0185 DEFERRED CHARGES
Expenditures that are not chargeable to the fiscal period in which they were made but that are carried as an asset, pending amortization or other disposition (e.g., bond issuance costs). Deferred charges differ from prepaid items in that they usually extend over a longer period of time (more than five years) and are not regularly recurring costs of operation.
0193 Capitalized Bond and Other Debt Issuance Costs
Represents certain bond and other debt issuance costs, including lease-purchase debt issuance cost, that are capitalized for the purpose of accounting for the cost/valuation basis of capital assets. Used only with Proprietary funds and Fund 900.
0194 Discount on Issuance of Bonds
Represents amount to be amortized as debt discount in connection with the issuance of bonds. Used only with Proprietary funds and Fund 900.
0199 OTHER CURRENT ASSETS
Other items of value owned but not provided for elsewhere.
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  Budget and Expenditure/Expense/Encumbrance Accounts Print  Download
  Budgeting and Revenue Accounts Print  Download
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