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
- USSGL Bulletin Number 2016-05 (June 2016)
- Unemployment Trust Fund Repayable Advances and Non-Repayable Advances (Indefinite Budget Authority)
- Appropriation Reduced by Offsetting Collections or Offsetting Receipts
- USSGL Transaction History Crosswalk
- Funds Held outside of Treasury - Non-budgetary
- Guide For Basic Accounting & Reporting Treasury Forfeiture Fund
- Cancellation Cheat Sheet