4.2 Financial reporting accounts: Cash reconciliation control accounts—Detailed for 2016 to 2017

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a general ledger) and for preparing financial statements.

4.2 Financial reporting accounts: Cash reconciliation control accounts—Summary for 2016 to 2017

6
Cash reconciliation control accounts
61
Cash payment control accounts
61D
Cash payment control accounts
61DD
Cash payment control accounts
61DDD
Cash payment control accounts

Note(s):

  • Last 3 digits will identify the department responsible for the cash reconciliation control account.
  • "E" indicator only is to be used with this account.
62
Cash deposit control accounts
62D
Cash deposit control accounts
62DD
Cash deposit control accounts
62DDD
Cash deposit control accounts

Note(s):

  • Last 3 digits will identify the department responsible for the cash reconciliation control account.
  • "E" indicator only is to be used with this account.
63
Payroll control accounts
63D
Payroll control accounts
63DD
Payroll control accounts
63DDD
Payroll control accounts

Note(s):

  • Last 3 digits will identify the department responsible for the cash reconciliation control account.
  • "E" indicator only is to be used with this account.
64
Interdepartmental settlement (I.S.) debit control accounts
64D
Interdepartmental settlement (IS) debit control accounts
64DD
Interdepartmental settlement (IS) debit control accounts
64DDD
Interdepartmental settlement (IS) debit control accounts

Note(s):

  • Last 3 digits will identify the department responsible for the cash reconciliation control account.
  • Objects starting with a 9 identify the other department in Interdepartmental Financial Transactions (as per the I.S. system).
  • "I" indicator only is to be used with this account.
65
Interdepartmental settlement (I.S.) credit control accounts
65D
Interdepartmental settlement (IS) credit control accounts
65DD
Interdepartmental settlement (IS) credit control accounts
65DDD
Interdepartmental settlement (IS) credit control account

Note(s):

  • Last 3 digits will identify the department responsible for the cash reconciliation control account.
  • Objects starting with a 9 identify the other department in Interdepartmental Financial Transactions (as per the I.S. system).
  • "I" indicator only is to be used with this account.
68
Cash payment control account departmental bank account (DBA) and zero balance account (ZBA) redemptions
68D
Payment control account departmental bank account (DBA) and zero balance account (ZBA) redemptions
68DD
Payment control account departmental bank account (DBA) and zero balance account (ZBA) redemptions
68DDD
Payment control account departmental bank account (DBA) and zero balance account (ZBA) redemptions

Note(s):

  • Last 3 digits will identify the department responsible for the cash reconciliation control account.
  • "E" indicator only is to be used with this account.
6X
Other control accounts
6XD
Other control accounts
6XDD
Other control accounts
6BDDD
Non-treasury control accounts - Department of Finance

Note(s):

  • "E" indicator only is to be used with this account.
6CDDD
Program payment control accounts

Note(s):

  • "E" indicator only is to be used with this account.
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