Introduction to USSGL— a Treasury Financial Manual supplement

Learn the fundamentals of federal accounting with this comprehensive introduction to the U.S. Standard General Ledger (USSGL). This is the foundational course I wish I had, and every federal accounting professional needs to build confidence and competence from day one.
Format

QAS Self Study

Field(s) of Study and
Credits:

Accounting (Governmental)
1.0 CPE

Why the USSGL matters

The U.S. Standard General Ledger (USSGL) is the federal government's uniform chart of accounts. Published by Treasury's Bureau of the Fiscal Service as a supplement to the Treasury Financial Manual, it assigns a six-digit account number to every type of account a federal agency uses, provides standardized transaction codes (journal entries) for federal accounting events, defines the attributes required for financial reporting, and crosswalks every account to the lines of the federal financial statements. Every federal agency is required to follow it under the Federal Financial Management Improvement Act of 1996.
 
For new federal accountants, the USSGL is the most important reference document you will encounter. Once you can navigate it, you can find the right account, the right transaction code, the right attribute, and the right financial statement line for any federal accounting question. That ability is what separates federal accountants who guess from federal accountants who research with confidence.
 

Why new federal accountants should start with the USSGL training

Most accounting careers force you to relearn your employer's chart of accounts every time you change jobs. Federal accounting works differently. Because every agency consolidates up to the government-wide financial statements, every agency uses the same USSGL. Learn it once, and your skills travel.
 
That makes the USSGL more than a reference document. It is the foundation that lets a federal accountant move from a science agency to a public health agency, from defense to civilian, from headquarters to a field office, without starting over technically. It is also the document that lets a manager onboard new staff faster, because the same training applies regardless of mission area.
 
If you are starting your federal accounting career, this is the first course to take. If you are managing new federal accountants and need federal accounting training, this is the first course to give them.

How the course is structured

You will work alongside Sarah, a new federal accountant on her first day. As Sarah encounters real scenarios (recording seized cash that has not been deposited, determining how a vendor refund affects the balance sheet, finding the right transaction code for a routine entry), you will learn the same navigation skills she does. Each scenario includes a knowledge check so you can apply what you have learned before moving on.

Write your awesome label here.

After completion of this course, participants will:

  • Identify what the Treasury Financial Manual (TFM) is, who maintains it, and what it's used for.
  • Recognize the different components of the TFM.
  • Identify the seven sections of the USSGL and their purpose. 
  • Apply USSGL knowledge to solve federal accounting challenges.

Prerequisites

None

Program Level

Basic

Advance Preparation

None needed

Grading Policy

The final exam must be completed with a score of 75% or higher. Completion of the final exam must be within one year of the date of purchase.

Course Registration

Click the "Enroll" button above

Publication Date

8/26/2025
Write your awesome label here.
Persons Consulting LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.

Persons Consulting LLC Sponsor Identification Number: 168553

Course Lessons

Frequently asked questions

NASBA Sponsor Statement

Persons Consulting, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Complaint Resolution Policy

For more information regarding refund, complaint, and program cancellation policies, please get in touch with us at support@federalfinancecpe.com

Refund/Cancellation Policy

We like to have fun, but we take our business seriously. We’d appreciate your careful consideration of the service and products available on the site, and we advise you to make your purchases of any of our offers, products, or services carefully. We are happy to work with each customer until they are fully satisfied. We allow refunds if the course has not been started within 14 days or less of purchase. You can begin a refund request by contacting support@federalfinancecpe.com.

If a program is being offered free of charge, there will be no refunds issued

We reserve the right to discontinue or modify without notice or liability, any portion of this website.  However, in the event that Federal Finance CPE decides to discontinue a particular online product, membership, or service you have paid for, and no specific duration was outlined for how long a particular online product or service will be available, such product or service will be made available to you for a minimum of 90 days, or for however long Federal Finance CPE  continues to support that version of the program, whichever is later. This is what any language about “lifetime access” may mean in any marketing materials, access for the “lifetime” of the course or program, not YOUR lifetime.

In the event that Federal Finance CPE must cancel a course or program, all registered participants will be notified via email. Additionally, a cancellation notice will be posted on our learning management system and website.