Overview

The United States Standard General Ledger (USSGL) provides a uniform Chart of Accounts and technical guidance to be used in standardizing Federal agency accounting.

The USSGL Supplement (released annually) is composed of five major sections:

• Chart of Accounts
• Account Descriptions
• Accounting Transactions
• USSGL Attributes
• Report Crosswalks

Quick Links

• USSGL TFM
• Approved Scenarios
• USSGL Proposed Scenarios
• Federal Trust Fund Accounting Guide
• Budgetary Accounting Guide
• Response to FASAB Exposure Drafts
• USSGL Board Handouts
• USSGL Transaction Crosswalk