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doc16024 fa-general-ledger-and-chart-of-accounts-policy-2024.pdf
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Page 1
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"text": "The chart of accounts is the basis for the general ledger and the accounting system for Kentucky State University (KSU). General ledger accounts are used to keep track of transactions and how these transactions affect each asset, liability, revenue, expense, and net position account."
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"text": "financial statements. The general ledger is supported by various subsidiary ledgers that provide details for certain accounts in the general ledger. The general ledger is the foundation for the accumulation of data and reports."
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