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The US Standard General Ledger (USSGL)

The cornerstone of financial systems

The United States Standard General Ledger (USSGL) provides a uniform chart of accounts and technical guidance for standardizing federal agency accounting.

USSGL Supplement Sections consist of the following major sections:

  • Chart of Accounts
  • Account Descriptions
  • Accounting Transactions
  • USSGL Attributes
  • Report Crosswalks
  • Reclassified Statements Crosswalks
  • GTAS Validations and Edits

How do I use the USSGL?

To search USSGL to find what you need, open the file for the appropriate fiscal year. Then, press "Ctrl" and "F" at the same time. Enter what you are looking for in the search box, then press "Enter" or "Find Next."

USSGL Document Library:

USSGL Accounting Guidance

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