CHAPTER 1 GENERAL LEDGER - DFAS Home

CHAPTER 1 GENERAL LEDGER The general ledger, as the central function of a core financial system, is the highest level of summarization ... (OMB) requires federal agencies to implement the United States Standard General Ledger (U.S. SGL) in their financial systems. The U.S. SGL, which is maintained, updated, and ... Standard Fiscal Code (SFC ... ................
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