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261 - 280 of 1845 Results

ACCOUNT NUMBER 2493, ACCUMULATED AMORTIZATION–PATENTS, COPYRIGHTS, TRADEMARKS

Chapter: 10400

Section: 10435.10

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of land use rights. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually be made by special journal ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-10
ACCOUNT NO. 4022, INTERFUND BUILDING AND CONSTRUCTION LOANS PAYABLE

Chapter: 10400

Section: 10456

Normal Balance: Credit Purpose: This account shows the noncurrent portion of the long-term liability for building and construction loans (evidenced by documents other than certificates issued pursuant to the State Construction Act of 1955). Subsidiaries: Bond and Building Loan Ledger Norm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10456
ACCOUNT NUMBER 2494, ACCUMULATED AMORTIZATION–OTHER INTANGIBLE ASSETS

Chapter: 10400

Section: 10435.11

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of intangible assets, not otherwise classified. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usuall ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-11
LIABILITY FOR LOCAL SALES TAX COLLECTIONS

Chapter: 10400

Section: 10446

Normal Balance:Credit Purpose: This account shows the liability to local governments for amounts collected under the Uniform Local Sales and Use Tax Law by the State Board of Equalization. Subsidiaries: Monthly Electronic Data Processing Listing Normal Entries: Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10446
ACCOUNT NUMBER 2349, ACCUMULATED DEPRECIATION EQUIPMENT

Chapter: 10400

Section: 10433.1

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of equipment. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually be made by special journal entr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10433-1
ACCOUNT NUMBER 1320, ACCRUED INTEREST RECEIVABLE

Chapter: 10400

Section: 10413

Normal Balance: Debit Purpose: This account shows the amount of unpaid interest accrued to the date of purchase and included in the purchase price of securities purchased between interest dates. The applicable portion of the first interest received on such securities is credited to this account rath ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10413
ACCOUNT NUMBER 2361, NON-DEPRECIABLE INFRASTRUCTURE

Chapter: 10400

Section: 10434.1

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned roadways and bridges on the State Highway System that are accounted for and reported using the modified approach allowed pursuant to GASB Statement Number 34. Under the modified approach, Caltrans does not r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434-1
ACCOUNT NUMBER 1313, ACCOUNTS RECEIVABLE–REVENUE

Chapter: 10400

Section: 10409

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities for revenue items which when collected will be remitted to the State Treasury to the credit of a fund but not an appropriation. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10409
ACCOUNT NO. 5350, RESERVE FOR ENCUMBRANCES

Chapter: 10400

Section: 10461

Normal Balance: Credit Purpose: This account is contra to Account No. 6150, Encumbrances. Subsidiaries: Allotment-Expenditures Ledger, File of Open Estimates (Same as Account No. 6150) Normal Entries: Entry No. Debits Entry No. Credits 3. Claims ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10461
ACCOUNT NUMBER 2730, DEPOSITS IN CONDEMNATION PROCEEDINGS

Chapter: 10400

Section: 10437

Normal Balance: Debit Purpose: This account shows the amount on deposit in the Condemnation Deposits Fund and in courts for condemnation suits on which final settlement has not yet been made either from the Condemnation Deposits Fund or from other funds. These deposits are fully reserved in Acc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10437
ACCOUNT NO. 3750, UNAPPORTIONED TAXES

Chapter: 10400

Section: 10453

Normal Balance: Credit Purpose: This account shows the amount of money which is subject to apportionment to other funds or local governments. Subsidiaries: Schedules or files of appropriate documents. Normal Entries: Entry Number Debits Entry Number Credits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10453
ACCOUNT NO. 8000, REVENUE

Chapter: 10400

Section: 10466

Normal Balance: Credit Purpose: This account shows the amount of revenue accounted as applicable to the current fiscal year. At year-end, it includes the amount of revenue collected and/or accrued for it by other funds not yet received from such funds. It does not include revenues collected in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10466
ACCOUNT NUMBER 2362, DEPRECIABLE INFRASTRUCTURE

Chapter: 10400

Section: 10434.2

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned infrastructure other than roadways and bridges on the State Highway System. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 20. In ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434-2
ACCOUNT NO. 9000, APPROPRIATION EXPENDITURES

Chapter: 10400

Section: 10468

Normal Balance: Debit Purpose: This account shows the amount of expenditures chargeable to appropriations and executive orders available for encumbrance during the fiscal year. Subsidiaries: Allotment-Expenditure Ledger Normal Entries: Entry No. Debits Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10468
ACCOUNT NUMBER 2369, ACCUMULATED DEPRECIATION – INFRASTRUCTURE

Chapter: 10400

Section: 10434.3

Normal Balance: Credit Purpose: This account shows the depreciated portion of infrastructure other than state- owned roadways and bridges. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434-3
ACCOUNT NUMBER 1319, ACCOUNTS RECEIVABLE—OTHER

Chapter: 10400

Section: 10412

Normal Balance: Debit Purpose: This account shows receivables not applicable to any other general ledger receivables account. This account is used at the end of the fiscal year to record: (1) the amount due the office revolving fund from funds that contributed less to it than disbursements therefrom ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10412
ACCOUNT NUMBER 2600 – PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE

Chapter: 10400

Section: 10436.1

(Renumbered from 10435.5 09/2010) Normal Balance: Debit Purpose: This account shows the liability amount for repayable loans between funds which are not expected to be repaid within the current or ensuing fiscal year and are, therefore, deferred. Subsidiaries: File of applicable documents. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10436-1
ACCOUNT NO. 5330, RESERVE FOR PREPAID ITEMS

Chapter: 10400

Section: 10460

Normal Balance: Credit Purpose: This account shows the amount of prepayments to other funds. It is contra to Account No. 1730. Subsidiaries: None Normal Entries: Entry No. Debits Entry No. Credits 19. Expenditure from prepayments on uncompleted proj ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10460
ACCOUNT NUMBER 1312, ACCOUNTS RECEIVABLE—REIMBURSEMENTS

Chapter: 10400

Section: 10408

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities as reimbursements for goods or services. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry Number Debits Entry Number Credits 6. Invoices are pr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10408
ACCOUNT NO. 6150, ENCUMBRANCES

Chapter: 10400

Section: 10465

Normal Balance: Debit Purpose: This account shows the amount of un-liquidated encumbrances against appropriations currently available for encumbrance. It is supported by salary, expense and procurement documents for approved expenditures that have not yet been paid. Subsidiaries: Allotment-Expe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10465

Search DGS

261 - 280 of 1845 Results

ACCOUNT NUMBER 2493, ACCUMULATED AMORTIZATION–PATENTS, COPYRIGHTS, TRADEMARKS

ACCOUNT NO. 4022, INTERFUND BUILDING AND CONSTRUCTION LOANS PAYABLE

ACCOUNT NUMBER 2494, ACCUMULATED AMORTIZATION–OTHER INTANGIBLE ASSETS

LIABILITY FOR LOCAL SALES TAX COLLECTIONS

ACCOUNT NUMBER 2349, ACCUMULATED DEPRECIATION EQUIPMENT

ACCOUNT NUMBER 1320, ACCRUED INTEREST RECEIVABLE

ACCOUNT NUMBER 2361, NON-DEPRECIABLE INFRASTRUCTURE

ACCOUNT NUMBER 1313, ACCOUNTS RECEIVABLE–REVENUE

ACCOUNT NO. 5350, RESERVE FOR ENCUMBRANCES

ACCOUNT NUMBER 2730, DEPOSITS IN CONDEMNATION PROCEEDINGS

ACCOUNT NO. 3750, UNAPPORTIONED TAXES

ACCOUNT NO. 8000, REVENUE

ACCOUNT NUMBER 2362, DEPRECIABLE INFRASTRUCTURE

ACCOUNT NO. 9000, APPROPRIATION EXPENDITURES

ACCOUNT NUMBER 2369, ACCUMULATED DEPRECIATION – INFRASTRUCTURE

ACCOUNT NUMBER 1319, ACCOUNTS RECEIVABLE—OTHER

ACCOUNT NUMBER 2600 – PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE

ACCOUNT NO. 5330, RESERVE FOR PREPAID ITEMS

ACCOUNT NUMBER 1312, ACCOUNTS RECEIVABLE—REIMBURSEMENTS

ACCOUNT NO. 6150, ENCUMBRANCES