ACCT

TYPE ACCOUNT NAME INCREASE DECREASE

01 ASSETS DEBIT CREDIT

02 LIABILITIES CREDIT DEBIT

03 FUND BALANCE CREDIT DEBIT

21 ENCUMBRANCES DEBIT CREDIT

22 EXPENDITURES/EXPENSE DEBIT CREDIT

23 EXPENDITURES DEBIT CREDIT

24 EXPENSES DEBIT CREDIT

31 REVENUE CREDIT DEBIT

*41 EXPENSE BUDGET DEBIT CREDIT

*42 APPROPRIATED BUDGET DEBIT CREDIT

*43 ALLOTTED BUDGET DEBIT CREDIT

* ACCOUNT TYPES ARE NOT ALLOWED ON A JV.