Undeposited Collections
Definition
This account is used to record the amount of collections on hand/in transit for deposit, collections deposited but not confirmed, and deposits confirmed but not yet recorded in a Treasury Account Symbol in CARS. This account does not close at year-end.
Year-end: This account does not close at year-end.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
9For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
B
E
Debit/Credit
BulkFile attribute
D
C
Cust/Noncust
BulkFile attribute
A
S
Fed/Nonfed
BulkFile attribute
N
Fund Type
TAS attribute
CF
DF
EC
EG
EM
EP
ER
ES
ET
GA
MR
TR
UG
US
UT
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
8
C144
To record undeposited collections.
Debit · Proprietary entry C169 To record cash deposited but not confirmed and cash deposits confirmed but not yet recorded to the CARS Account Statement, from cash point-of-sales in retail, commissary and/or other reimbursable activities from non-federal sources, along with the associated revenue recognition.
Debit · Proprietary entry C171 To record cash deposits from point-of-sale activities once the deposits are both confirmed and recorded in an entity's CARS Account Statement balance.
Credit · Proprietary entry C174 To record undeposited cash that was forfeited.
Debit · Proprietary entry C176 To record cash deposited after forfeiture.
Credit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D556 To record the conversion to cash for a forfeited monetary instrument.
Debit · Proprietary entry
Debit · Proprietary entry C169 To record cash deposited but not confirmed and cash deposits confirmed but not yet recorded to the CARS Account Statement, from cash point-of-sales in retail, commissary and/or other reimbursable activities from non-federal sources, along with the associated revenue recognition.
Debit · Proprietary entry C171 To record cash deposits from point-of-sale activities once the deposits are both confirmed and recorded in an entity's CARS Account Statement balance.
Credit · Proprietary entry C174 To record undeposited cash that was forfeited.
Debit · Proprietary entry C176 To record cash deposited after forfeiture.
Credit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D556 To record the conversion to cash for a forfeited monetary instrument.
Debit · Proprietary entry