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Reading the Ledgers

The University's Financial Record System (FRS) produces a set of monthly reports (commonly referred to as 'ledgers') which indicate the current activity and balances available for each departmental account number. These reports distinguish accounts in the general ledger (series 0-xxxxx), from those in the subsidiary ledger (series 1-xxxxx through 9-xxxxx). In FRS all subsidiary ledgers are linked to the general ledger, either on a 'pooled', or on a on for one basis.

The reports for accounts in the subsidiary ledger show budget, income, expense, open commitment and budget balance available in both a summary and current month detail. The summary report is entitled Account Statement in Whole Dollars and referenced with report number FBMR090. The detail report of current month activity is entitled Report of Transactions, reference FBMR090D.

Accounts in the general ledger report on cash availability, liabilities, fund balances, and fund additions and deductions. The Report of Transactions (FBM090D) shows both current balances and current month transactions for these accounts.

For help in reading and understanding these reports, click on one of the menu items to the right. The report fields have been highlighted with short explanations to aid in describing its purpose.