categories. Within each major general ledger category, individual account titles are described bythe second and third digits. Definitions of each general ledger account, sample debit and credit journal entries, and account balances are provided in Appendix B. Resource Codes-The last three digits in the MAS Management 3. EXAMPLES OF MAS CLASSIFICATIONS Financial events are classified according to some combination of the six MAS elements-fund, functional cost center, location, activity code, general ledger, and resource codes. An illustration of the use of the MAS within an AAA with a direct service component appears in Exhibit XII-7. When possible, the distribution basis and the amount distributed to each account should be determined at the time the transaction is first entered into the accounting system. |