Determine The Proper General Ledger (GL) Code

   

Purchases of goods and services are charged to "natural accounts". These are five digit numbers that determine in which account the expense is recorded on GW's financial statements.

To properly record the purchase of goods and services, you must have a basic understanding of GW's accounting structure. If you are unfamiliar with this structure, please contact the Office of the Comptroller.

Generally, purchasers of goods and services will use natural accounts in the following ranges:

52xxx - General operating expenses
53xxx - Travel/training/communications
54xxx - Materials and supplies
55xxx - Purchased services

The Enterprise Accounting System offers comprehensive descriptions of available natural accounts as well as those accounts that may not be used in conjunction with the purchase of goods and services.

If you have any questions regarding the appropriateness of a specific purchase of goods of services, we urge you to contact Accounts Payable Services at 202-994-2500.