Millersville University Accounting Office
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 Accounting Policies and Procedures Manual 

  D.    Account Definitions
- 1.  General Ledger Accounts
  General Ledger accounts represent assets, liabilities, fund balances, and the account controls as follows: Assets (1XXX), Liabilities (2XXX), Account Control (3XXX), and
- 2.  Revenue Account Definitions
  Revenue accounts are numeric code in the form of 5XXX. These accounts are used with the organization codes.
- 3.  Expenditure Account Definitions
  This major object of expenditure includes all direct compensation for services performed by University employees such as salaries and wages, as well as other payments and contributions made by the
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