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    Updating generic general ledger tables

    In R⋆STARS, the chart of accounts is established statewide and is defined through the Comptroller General Ledger Accounts. Typical General Ledger Accounts include Cash in State Treasury, Accounts Payable, Fund Balance – Unreserved, Undesignated and Expenditure Control – Cash.

    Each Agency may, optionally, choose to establish Agency general ledger accounts to further define the statewide Comptroller General Ledger Accounts, if they are allowed.

    Prior to implementing an accounting system, the chart of accounts must be defined.

    Once the account structure has been established, it is important for users to understand how transactions affect those accounts.

    Assumption: The assumption is that appropriate reference data such as main accounts, etc. The Ledger Journal Trans table contains the transaction detail information that pertains to a single journal.

    When entering transactions into the accounting system, users must be aware of the impact of the T-Code entered and the related general ledger accounts used to classify financial activity.

    This feature eliminates the need to re‑enter common transactions each period.

    R⋆STARS provides the ability to control encumbrances and expenditures against available cash balances.

    General accounting encompasses a number of functional areas.

    These areas are briefly described below and further discussed in the remaining sections of this chapter.

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