scope:

This chapter prescribes Department of Defense (DoD) accounting policy and related management requirements necessary to establish financial control over fund balances with the U.S. Treasury and cash resources not part of the fund balance with the U.S. Treasury. The applicable general ledger accounts are listed in the United States Standard General Ledger (USSGL) contained in Volume 1, Chapter 7, and the accounting entries for these accounts are specified in theUnited States Standard General Ledger Standard Financial Information Structure (SFIS) Transaction Library. Unless otherwise stated, this chapter is applicable to all DoD Components including the Defense Working Capital Fund (DWCF) activities.