MANUAL ACCOUNTS PAYABLE ACCRUALS
If you physically receive goods and/or services by June 30, but do not pay for them until the next year, you
must record them as accrued expenditures.
The following is transactions are for manually recording accruals via the General Ledger Transaction
Screen (GA 1103), not using the automatic accrual process.
Remember the automatic accrual process will only accrue to general ledgers 6505 and 5111. If you use
the automatic process and require different ledgers debited or credited, you will have to manually change
the ledgers after the jobs have run. If you do this, be sure to also change the ledgers when the system
automatically generates the payment in the new year.
Also, remember that all Account 001 encumbrances must be zero at the end of a fiscal year. All other
funds may have encumbrances.
In the new year when you pay the bill do NOT reverse the 6505/6510 ledgers in Account 001, just debit
the payable and credit cash. In other funds reverse GL 6505 to GL 6510 in the new year.
MANUAL ACCOUNTS PAYABLE ACCRUALS
The following is a list of transaction codes to use for the various types of accounts payable accrued in one
year and paid in the next year at the end of the Fiscal Year.
FUND TYPE 1 FUND TYPE 1 (Single year appropriations in Fund 001)
Outside Vendors
Interest Payable
304
Accrual In
One Year
300
6505/5111
6505/5112
Construction Contract Pay.
306
Due to Fed. Government
Due to Other Governments
Due to Other Funds
Due to Other St. Agencies
Other Accrued Liabilities 420
400
6505/5151
402
6505/5152
404
6505/5153*
407
6505/5154*
6505/5199
305
6505/5117
421
FUND TYPE 1 (Biennial appropriations - Fund 057, 758)
Outside Vendors
300
6505/5111
Interest Payable
304
6505/5112
305
Construction Contract Pay.
306
6505/5117
Due to Fed. Government
400
6505/5151
Due to Other Governments
402
6505/5152
Due to Other Funds
404
6505/5153*
Due to Other St. Agencies
407
6505/5154*
Other Accrued Liabilities 420
6505/5199
421
Payment In
Next Year
801R 5111/4310
5112/4310
008
6505/6510
308
5117/4310
008
6505/6510
412
5151/4310
413
5152/4310
406
5153/4310*
409
5154/4310*
5199/4310
008
6505/6510
303
5111/4310 6510/6505
5112/4310 6510/6505
308
5117/4310 6510/6505
401
5151/4310 6510/6505
403
5152/4310 6510/6505
405
5153/4310* 6510/6505
408
5154/4310* 6510/6505
5199/4310 6510/6505
In the new year you need to collect your reimbursement from the treasurer for the above payments but
these transaction codes do not report on the Vendor Payment Report (GA 3231). Use the CR 2356 to
track all 4310 activity not included on the VPA report. Because this report only shows AFRS transaction
codes, use the attached conversion sheet to identify which transaction codes to look for on the CR 2356
report.
FUND TYPE 3
Outside Vendors
Interest Payable
304
Construction Contract Pay.
Due to Fed. Government
Due to Other Governments
Due to Other Funds
Due to Other St. Agencies
Other Accrued Liabilities 420
Accrual In
One Year
300
6505/5111
6505/5112
306
6505/5117
400
6505/5151
402
6505/5152
404
6505/5153*
407
6505/5154*
6505/5199
305
421
Payment In
Next Year
303
5111/1110 6510/6505
5112/1110 6510/6505
308
5117/1110 6510/6505
401
5151/1110 6510/6505
403
5152/1110 6510/6505
406
5153/1110* 6510/6505
409
5154/1110* 6510/6505
5199/1110 6510/6505*
*Requires a due to/from indicator in subsidiary field.
MANUAL ACCOUNTS PAYABLE ACCRUALS
FUND TYPE 2 and 4
Outside Vendors
Interest Payable
304
Construction Contract Pay.
Due to Fed. Government
Due to Other Governments
Due to Other Funds
Due to Other St. Agencies
Other Accrued Liabilities 420
Accrual In
One Year
300
6510/5111
6510/5112
306
6510/5117
400
6510/5151
402
6510/5152
404
6510/5153*
407
6510/5154*
6510/5199
305
421
Payment In
Next Year
303
5111/1110
5112/1110
308
5117/1110
401
5151/1110
403
5152/1110
406
5153/1110*
409
5154/1110*
5199/1110
* Requires a due to/from indicator in subsidiary field.
Note the accruals use GL 6510 not 6505 and therefore you need no reversal of 6505 to 6510 in the new
year.
Following are a couple of suggested methods of tracking payables at year end.
1. As you receive the invoices, put the appropriate documents together and accumulate in one spot.
Periodically—say once a week—one person sorts them by account code structure. They then prepare
a GAT form to record the accrual in month 99. At the same time changing the transaction code on the
payment document to generate the reversal of the accrual when the check is produce in JULY of the
new year.
2. As you receive the invoices, put the appropriate documents together and give to one person. They
then change the transaction code on the payment document immediately, writing on the document the
general ledgers generated, and making a copy of the document. Save these copies in a central place.
This way you write the check to pay the invoice immediately in JULY of the new year. Then, before
the end of month 99, sort the copies of the paid documents by account code structure and prepare a
GAT to record the accrual.