Part I contains receipt accounts arranged
numerically within each fund group; that is, general, special and trust. General fund
miscellaneous receipt accounts (within the range 0612 through 3885), are categorized by major
classes and account groups. Definitions are shown immediately following each major class and
each account group, for use by agencies as a guide in classifying deposits and other credits to the
appropriate receipts account symbol and title shown under the definition of each account group.
Citations to the United States Code, or United States Statutes at Large, are shown for special and
trust fund receipt accounts.
Part II contains appropriation and other fund
accounts for each agency, which are arranged numerically within each fund group; that is,
general, revolving, special, deposit and trust. An index for these accounts by (1) agency name in alphabetical order; and (2) agency index number in numerical sequence, is included at the
end of this book to assist the user in locating the accounts for an agency. Citations to the United States Code, or United States Statutes at Large, are shown for the revolving, special, deposit and
trust fund accounts.
Part III contains foreign currency accounts assigned for use in accounting and reporting for receipts, disbursements, sales for dollars, and balances of foreign currencies originally acquired by the United States Government without payment of dollars, and for currencies held in trust.