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241 - 260 of 1845 Results

ACCOUNT NUMBER 1190, CASH ON HAND

Chapter: 10400

Section: 10405

Normal Balance: Debit Purpose: This account shows during the fiscal year the amount of: (1) cash withdrawn directly from the State Treasury as change funds, cash purchase funds, or cash payment funds; and (2) cash or checks that will not be deposited, such as bid deposits and payments of smaller amo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10405
ACCOUNT NO. 3760, ACCRUED LEAVE TIME

Chapter: 10400

Section: 10454

Normal Balance: Credit Purpose: This account shows the amount reserved for the liability for vacation and compensating time off earned but not taken. Subsidiaries: Schedule computed from Employee Leave Records, STD. Form 642. Normal Entries: Entry Number Debits Entry Nu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10454
ACCOUNT NO. 9812 OPERATING TRANSFERS OUT

Chapter: 10400

Section: 10470

Normal Balance: Debit Purpose: This account shows the amount transferred and/or payable to other funds of (1) revenue collected and/or accrued for other funds by "Feeder Funds", (2) amounts that are revenue for the collecting fund, (3) amounts to be disbursed by the transferee fund where the tr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10470
ACCOUNT NUMBER 2430, INTERNALLY GENERATED INTANGIBLE ASSETS IN PROGRESS

Chapter: 10400

Section: 10435.7

Normal Balance: Debit Purpose: This account shows the amount expended on internally generated intangible assets that are not yet complete and, therefore, cannot be capitalized in the specific intangible asset accounts. Once the internally generated intangible asset is complete, the total cost i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-7
ACCOUNT NUMBER 2414, OTHER INTANGIBLE ASSETS–AMORTIZABLE

Chapter: 10400

Section: 10435.3

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state owned amortizable intangible assets, not otherwise classified. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 20. Other intangible ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-3
ACCOUNT NUMBER 2920, AMOUNT TO BE PROVIDED FOR OTHER LONG-TERM DEBT

Chapter: 10400

Section: 10439

Normal Balance: Debit Purpose: This account is used to offset the general bonded debt and also certain other large long-term liabilities including installment purchase and capital lease (lease- purchase) contracts. Subsidiaries: None Normal Entries: Entry Number Debits Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10439
ACCOUNT NO. 4210, INSTALLMENT CONTRACTS PAYABLE

Chapter: 10400

Section: 10457

Normal Balance: Credit Purpose: This account shows the long-term liability applicable to the principal installment purchase contracts. As claims are filed for payment of installments, the account balance is reduced by the amount of the payment applicable to the principal, excluding any interest, mai ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10457
ACCOUNT NO. 9822, INTERFUND INTEREST EXPENSE

Chapter: 10400

Section: 10472

Normal Balance: Debit Purpose: This account shows the amount of interest expense on interfund buildings and construction loans or loans for other special purposes. Subsidiaries: None Normal Entries: Entry No. Debits Entry No. Credits This account is c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10472
ACCOUNT NUMBER 2170, INTERFUND LOANS RECEIVABLE

Chapter: 10400

Section: 10429.5

Normal Balance: Debit Purpose: This account shows the receivable amount of repayable loans between funds which is not expected to be collected within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10429-5
ACCOUNT NO. 9811, OPERATING TRANSFERS IN

Chapter: 10400

Section: 10469

Normal Balance: Credit Purpose: This account shows the amount transferred and/or receivable from other funds of (1) receipts and/or accruals that are accounted as revenue of the transferring fund, (2) amounts to be disbursed immediately by the transferee fund; i.e., where the transferee fund is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10469
ACCOUNT NO. 5200 – INVESTMENT IN CAPITAL ASSETS

Chapter: 10400

Section: 10459

Normal Balance: Credit Purpose: This account shows the accountability of the department for the amount invested in tangible assets and intangible assets under its jurisdiction. The purpose of this account is to exclude from the fund balance the amounts invested in tangible assets and intangible asse ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10459
ACCOUNT NUMBER 2341, EQUIPMENT

Chapter: 10400

Section: 10432

Normal Balance: Debit Purpose: This account shows the cost or appraised value of State-Owned equipment under the jurisdiction of the particular agency. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 19. Equipment is acquir ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10432
ACCOUNT NUMBER 2413, PATENTS, COPYRIGHTS, TRADEMARKS–AMORTIZABLE

Chapter: 10400

Section: 10435.2

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned amortizable patents, copyrights and trademarks under the jurisdiction of the particular department. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-2
ACCOUNT NUMBER 2500, DEFERRED CHARGES

Chapter: 10400

Section: 10436

Normal Balance:Debit Purpose: This account shows the amount, as of June 30 each year, of office revolving fund disbursements in payment of discounted invoices to be charged to a succeeding fiscal year appropriation due to advance deliveries of materials and supplies to be used in the succeeding ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10436
ACCOUNT NUMBER 2012, INVESTMENT IN SECURITIES

Chapter: 10400

Section: 10423

Normal Balance: Debit Purpose: This account shows the face value of investment in debt securities other than those recorded at cost in Account Number 2011. Subsidiaries: Investments Ledger Normal Entries: Entry Number Debits Entry Number Credits 33. Inves ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10423
ACCOUNT NUMBER 1140, CASH IN STATE TREASURY

Chapter: 10400

Section: 10403

Normal Balance: Debit Purpose: For funds that are accounted entirely by one agency, this account shows the cash balance in the State Treasury to the credit of the particular fund. For funds that are not accounted entirely by one agency, this account shows the net agency remittances to or disbursemen ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10403
ACCOUNT NO. 9892, PRIOR YEAR REVENUE ADJUSTMENTS

Chapter: 10400

Section: 10474

Normal Balance: Debit or Credit Purpose: This account shows the difference between: (1) the amount of revenue accrued as of the previous June 30 and; (2) revenue actually received with respect to the items accrued. Subsidiaries: Prior Year Revenue Adjustments Ledger Normal Entries: & ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10474
ACCOUNT NUMBER 2422, LAND USE RIGHTS–NON-AMORTIZABLE

Chapter: 10400

Section: 10435.4

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned non- amortizable (i.e., with an indefinite useful life) land use rights (easements, water rights, timber rights and mineral rights) under the jurisdiction of the particular department. Subsidiaries: Pro ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-4
ACCOUNT NO. 3710, CASH OVERAGES

Chapter: 10400

Section: 10451

Normal Balance: Credit Purpose: This account shows the amounts credited to cashiers for cash overages occurring in their accounts. Cash overages are refunded if proper identification and verification can be made. The remaining cash overages are held in suspense in this account until they are applied ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10451
ACCOUNT NO. 3790, OTHER CURRENT LIABILITIES

Chapter: 10400

Section: 10455

Normal Balance: Credit Purpose: This account shows the amount of any liabilities not otherwise classified. Subsidiaries: Various, depending on the nature of the accounts. Normal Entries: Entry Number Debits Entry Number Credits No Standard Entr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10455

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241 - 260 of 1845 Results

ACCOUNT NUMBER 1190, CASH ON HAND

ACCOUNT NO. 3760, ACCRUED LEAVE TIME

ACCOUNT NO. 9812 OPERATING TRANSFERS OUT

ACCOUNT NUMBER 2430, INTERNALLY GENERATED INTANGIBLE ASSETS IN PROGRESS

ACCOUNT NUMBER 2414, OTHER INTANGIBLE ASSETS–AMORTIZABLE

ACCOUNT NUMBER 2920, AMOUNT TO BE PROVIDED FOR OTHER LONG-TERM DEBT

ACCOUNT NO. 4210, INSTALLMENT CONTRACTS PAYABLE

ACCOUNT NO. 9822, INTERFUND INTEREST EXPENSE

ACCOUNT NUMBER 2170, INTERFUND LOANS RECEIVABLE

ACCOUNT NO. 9811, OPERATING TRANSFERS IN

ACCOUNT NO. 5200 – INVESTMENT IN CAPITAL ASSETS

ACCOUNT NUMBER 2341, EQUIPMENT

ACCOUNT NUMBER 2413, PATENTS, COPYRIGHTS, TRADEMARKS–AMORTIZABLE

ACCOUNT NUMBER 2500, DEFERRED CHARGES

ACCOUNT NUMBER 2012, INVESTMENT IN SECURITIES

ACCOUNT NUMBER 1140, CASH IN STATE TREASURY

ACCOUNT NO. 9892, PRIOR YEAR REVENUE ADJUSTMENTS

ACCOUNT NUMBER 2422, LAND USE RIGHTS–NON-AMORTIZABLE

ACCOUNT NO. 3710, CASH OVERAGES

ACCOUNT NO. 3790, OTHER CURRENT LIABILITIES