USSGL Transaction Codes: Federal Accounting Tutorial

When you're sitting at your desk and someone asks you to record a continuing resolution or post an equipment purchase, do you know exactly where to look? If you're like most federal accountants, you know the answer is somewhere in the USSGL and Treasury Financial Manual, but navigating these resources efficiently isn't always straightforward.

Let's fix that.

The Treasury Financial Manual (TFM) U.S. Standard General Ledger (USSGL) is the authoritative sources for federal accounting transactions. They tell you not just what accounts to use, but how to structure your entries, what comments to consider, and which related transactions you might need to post. Getting this right means your journal entries comply with federal standards from day one.

Start by navigating to the Treasury Financial Manual and locating USSGL Part 1. This is where you'll do most of your current-year research. Once you're in Part 1, you'll see Section 3, which houses the transaction codes. 



Within Section 3, you have three main research tools:

Transactions - This is your workhorse. It shows the transaction code, its purpose, and the potential GL accounts you can use. Most of your research will happen here.

Transaction Listings - A straightforward list of transaction numbers. Useful for quick reference, but less helpful when you're trying to understand context.

T-Accounts - Shows you which transaction codes are associated with each GL account. This is powerful for technical research when you know your GL but need to find the right transaction code.

If you're new to working with the USSGL or want to build a stronger foundation in federal accounting training, the Introduction to U.S. Standard General Ledger course walks you through the structure, logic, and application of the USSGL system in greater depth.

Every transaction code entry follows a consistent structure. Understanding this format makes your research faster and more accurate. Each entry includes:

• Transaction code - A alphanumeric identifier (like A102)
• Title or purpose - A plain-language description of what the transaction accomplishes
• Comments - Critical information about related transactions, reversals, or special circumstances (always read these)
• Budgetary entry - The debits and credits that affect your budgetary accounts
• Proprietary entry - The debits and credits that we traditionally learned in school like assets/liabilities, revenue/expenses, and gains/losses.

Not every transaction has both budgetary and proprietary entries. Some transactions only affect one side, and some (like memo entries) work differently altogether.

Let's walk through a real situation. Your supervisor tells you the agency is operating under a continuing resolution and you need to record it. Here's how you'd research this.

Open Section 3 and use Control+F to search for "continuing resolution." You'll get several hits. Skip past the ones about reductions or unavailable authority. What you're looking for is transaction code A196: "To record the annualized level of an appropriation provided under a continuing resolution or newly enacted appropriation awaiting a warrant." 

That's your primary transaction.

The comments tell you three important things:

• You must also post transaction code A197 (we'll get to this next)
• If you previously posted A102 (anticipated appropriation), you need to reverse it
• There are references to additional guidance if you need more context

In our scenario, let's assume no A102 was posted, so we skip that reversal.

You'll debit 4119000 (Other Appropriations Realized). Yes, "other" appropriations realized is probably the most common one you'll use despite being called "other."

Your credit options are 4120000, 4450000, or 4620000, depending on your specific situation. For a standard CR, you'd typically credit 4450000 (Unapportioned Authority).

Transaction code A197 records your fund balance with Treasury while you're awaiting the warrant. This transaction has only two options, making it straightforward:

• Debit 1090000 (Fund Balance with Treasury Awaiting a Warrant)
• Credit 3090000 (Unexpended Appropriations)

While Awaiting a Warrant) This pairing ensures your balance sheet reflects that you have authorization but haven't yet received the actual warrant.

Now let's tackle something different. You've received equipment, haven't paid for it yet, and need to record the transaction.

If you're not sure which GL account to use for equipment, check the USSGL Chart of Accounts. Search for "equipment" in the definitions section (more readable than the raw chart), and you'll find 1750000 (Equipment).

Now you know your asset account.

Go back to Section 3 and search for "equipment." You'll land on a transaction B402 for recording delivery of goods or services and accruing a liability. This makes sense because you received the equipment but haven't paid yet.

Here's where the comments become essential. The transaction tells you that if this is funded by direct appropriation, you also need to post transaction code B134. It also suggests using transaction codes G120, G122, and G124 to track purchases.

Since we're recording equipment (property, plant, and equipment), we'll use G120.

For Budgetary, you'll see debits and credits involving account 480100 and 490100. This reflects the movement from undelivered orders unpaid to delivered orders unpaid. The budgetary entry tracks your obligation status as it progresses through the spending cycle.

For your Proprietary entry will be a Debit 1750000 (Equipment) to record the asset and Credit 2110000 (Accounts Payable) to record the liability.

This connects logically to your budgetary entry. Your 490100 (delivered orders unpaid) should align with your 211000 (accounts payable).

Transaction code G120 records current-year purchases of property, plant, and equipment. This is a memo entry, which means it uses the 8800 series accounts and doesn't affect your trial balance totals.

• Debit 8802000 (Purchases of Property, Plant, and Equipment)
• Credit 8801000 (Offset for Purchases of Assets)

Memo entries provide additional tracking and reporting detail without double-counting financial statement amounts.

Sometimes you know the GL account but not which transaction codes apply. This is where T-Accounts become valuable. 

Let's say you know you need to use 1090000 (Fund Balance with Treasury Awaiting a Warrant) but aren't sure which transaction codes could affect it.

Navigate to the T-Accounts section and search for 1090000. You'll see a list of every transaction code that can debit or credit this account: A196, A197, A215, A224, A226, and more. 

Now you can review each transaction code to determine which one fits your specific situation. This reverse-lookup approach is especially useful for technical research or when you're validating someone else's work.

Always read the comments. They contain information about related transactions, reversals, and special circumstances that aren't obvious from the transaction title alone.

Check the references. If you're uncertain about the purpose or application of a transaction, the references provide additional detail and context from authoritative guidance.

Use Control+F liberally. Whether you're searching by keyword (like "continuing resolution") or GL account number, the find function is your fastest path to the right transaction.

Verify both budgetary and proprietary impacts. Not every transaction affects both, but you need to know which side(s) apply to your situation.

Follow the breadcrumbs. When a transaction tells you to also post another transaction code, do it. These connections ensure complete and accurate recording.

Ignoring memo entries. Just because they use the 800000 series doesn't mean they're optional. When the comments tell you to post a memo entry, it's required for proper reporting.

Skipping reversals. If a transaction comment tells you to reverse a previous entry (like A102 when posting A196), failing to do so creates inaccurate balances.

Assuming transaction titles tell the whole story. The title gives you the general idea, but the comments contain the critical details about how to apply the transaction correctly.

Not verifying your GL accounts. When you see multiple debit or credit options in a transaction, make sure you're selecting the accounts that match your specific situation.

The first few times you navigate USSGL transactions, it feels slow and unfamiliar. That's normal. But here's what happens as you practice:

You start recognizing transaction code patterns (A-series for appropriations, G-series for certain memo entries, B-series for other transactions). You learn which comments typically matter most. You develop shortcuts for finding information quickly.

Most importantly, you build confidence that your journal entries are correct because you've done the research properly.

Whether you're learning the USSGL for the first time or strengthening your existing skills, quality federal accounting training makes the difference between struggling with each transaction and navigating the system with confidence. The Introduction to U.S. Standard General Ledger provides structured, comprehensive training that builds on these research techniques and helps you master the entire USSGL framework.

Pick a transaction you post regularly and research it in the USSGL. Read the comments, check the references, and verify you're posting it correctly. Then try researching a transaction you've never posted before.

The USSGL and TFM aren't meant to be intimidating. They're tools designed to help you get your entries right. With practice, navigating them becomes second nature, and you become the person others come to when they need help figuring out how to record something.

That's when you know you've mastered federal accounting research.