The ANU General Ledger incorporates two main transaction types or ledger groups. Almost all of the transactions processed through the General Ledger are processed as Actuals transactions.

The Actuals ledger group is all transaction types that are considered to be "Cash" in nature.

In any accounting system there are some transactions that are "Non-Cash" in nature. For example, depreciation expense is a non-cash transaction.

These Non-Cash transactions are processed within the Financial ledger group.

The balance of any account code is the combination of both the Actuals + Financial ledger groups.