Scenario Library
Real federal accounting narratives — each posting dual budgetary + proprietary entries with real USSGL accounts and transaction codes. Step through them, then load into the workbench to validate. The library grows across categories A–J.
Learning paths
Start here. Learn how appropriated authority flows and how assets are acquired, from enactment through year-end close.
Beyond budgetary authority: accrued liabilities, inter-entity imputed costs, and nonentity custodial collections — the proprietary entries that shape the financial statements.
Follow a single $1,000,000 annual appropriation from enactment through year-end close. $600,000 is committed, obligated, delivered, and paid; $400,000 remains …
An agency uses $500,000 of available authority to buy equipment, capitalizes it as an asset (not an expense), pays for it, and records the first year of deprec…
An agency incurs $300,000 of salaries for a pay period. It obligates the authority, accrues the salary expense and the funded-payroll liability, recognizes the…
OPM pays $25,000 of pension and health-benefit costs on behalf of the agency's employees. The agency recognizes the full cost of its programs by recording an i…
An agency collects $100,000 of fines and penalties that belong to the government, not the agency. It records the cash and an equal custodial liability (nonenti…