4.2 Financial reporting accounts: Cash reconciliation control accounts—Summary for 2024 to 2025

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a general ledger) and for preparing financial statements.

4.2 Financial reporting accounts: Cash reconciliation control accounts—Detailed for 2024 to 2025

6
Cash reconciliation control accounts
61
Cash payment control accounts
61D
Cash payment control accounts
61DD
Cash payment control accounts
61DDD
Cash payment control accounts Note 40 Note 46
62
Cash deposit control accounts
62D
Cash deposit control accounts
62DD
Cash deposit control accounts
62DDD
Cash deposit control accounts Note 40 Note 46
63
Payroll control accounts
63D
Payroll control accounts
63DD
Payroll control accounts
63DDD
Payroll control accounts Note 40 Note 46
64
Interdepartmental settlement (I.S.) debit control accounts
64D
Interdepartmental settlement (IS) debit control accounts
64DD
Interdepartmental settlement (IS) debit control accounts
64DDD
Interdepartmental settlement (IS) debit control accounts Note 40 Note 41 Note 45
65
Interdepartmental settlement (I.S.) credit control accounts
65D
Interdepartmental settlement (IS) credit control accounts
65DD
Interdepartmental settlement (IS) credit control accounts
65DDD
Interdepartmental settlement (IS) credit control accounts Note 40 Note 41 Note 45
6X
Other control accounts
6XD
Other control accounts
6XDD
Other control accounts
6BDDD
Non-treasury control accounts - Department of Finance Note 46
6CDDD
Program payment control accounts Note 46
Date modified: