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301 - 320 of 1849 Results

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
ACCOUNT NUMBER 1210, DEPOSITS IN SURPLUS MONEY INVESTMENT FUND

Chapter: 10400

Section: 10406

Normal Balance: Debit Purpose: This account shows the amount of agency moneys in the Surplus Money Investment Fund. Surplus Money Investment Fund moneys are invested in U.S. Government securities, commercial paper, time certificates of deposit, and bankers acceptances. Interest earned from these sec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10406
ACCOUNT NO. 3310, ACCRUED INTEREST PAYABLE

Chapter: 10400

Section: 10447

Normal Balance: Credit Purpose: This account shows the amount of accrued interest payable on bonded indebtedness, or similar obligations of the State. Normal Entries: Entry Number Debits Entry Number Credits When accrued interest is recorded, this ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10447
ACCOUNT NO. 5530, FUND BALANCE–UNAPPROPRIATED

Chapter: 10400

Section: 10463

Normal Balance: Credit Purpose: After revenue and expenditure accounts have been closed to this account, it shows the current "fund equity" of the particular fund. Subsidiaries: None Normal Entries: Entry No. Debits Entry No. Credits C-2 Appropriation ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10463
ACCOUNT NUMBER 2120, ADVANCES TO OTHER FUNDS

Chapter: 10400

Section: 10429

Normal Balance: Debit Purpose: This account shows the amounts of repayable advances between funds which are not expected to be repaid within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits Entry Number Credit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10429
ACCOUNT NUMBER 2740, INVENTORY OF SURVEYED EQUIPMENT

Chapter: 10400

Section: 10438

Normal Balance: Debit Purpose: This account shows the estimated sales value of surveyed equipment at the end of any fiscal year in which the new equipment has been purchased but the old item, budgeted to be traded-in, and has not been sold on or before June 30. The purpose of this account is to give ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10438
ACCOUNT NUMBER 2411, COMPUTER SOFTWARE-AMORTIZABLE

Chapter: 10400

Section: 10435

Normal Balance: Debit Purpose: This account shows the cost of state-owned computer software (purchased, licensed, or internally generated) under the jurisdiction of the particular department. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435
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. 8100, REIMBURSEMENTS

Chapter: 10400

Section: 10467

Normal Balance: Credit Purpose: This account shows the total of amounts collected and/or accrued for the fiscal year to date representing partial or total recoveries of expenditures made by the spending agency for services or commodities furnished to other agencies or persons. Although they are ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10467
ACCOUNT NO. 9891, REFUNDS TO REVERTED APPROPRIATIONS

Chapter: 10400

Section: 10473

Normal Balance: Debit Purpose: This account shows the amount of abatements and reimbursements to reverted appropriations accrued and the amount of abatements and reimbursements remitted as such to the State Treasurer but not ordered into the State Treasury until after reversion of the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10473
ACCOUNT NUMBER 3120, PREPAYMENTS FROM OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10443

Normal Balance: Credit Purpose: This account shows the amount of prepayments from other funds or appropriations for services requested. A separate account is kept for each fund from which a prepayment has been received. Subsidiaries: Sub-account for each appropriation when prepayments are received f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10443
ACCOUNT NUMBER 2412, LAND USE RIGHTS–AMORTIZABLE

Chapter: 10400

Section: 10435.1

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned amortizable land-use rights (easements, water rights, timber rights and mineral rights) under the jurisdiction of the particular department. Subsidiaries: Property Ledger Normal Entries: Entry N ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-1
ACCOUNT NUMBER 3220, DUE TO LOCAL GOVERNMENTS

Chapter: 10400

Section: 10445

Normal Balance: Credit Purpose: This account shows amounts due to local governments under various legal and contractual provisions, other than reimbursements for services received which are accounted in Account No. 3010, Accounts Payable. Subsidiaries: File of Documents Schedules or other records if ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10445
ACCOUNT NUMBER 1311, ACCOUNTS RECEIVABLE—ABATEMENTS

Chapter: 10400

Section: 10407

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities as abatements of expenditures. For state accounting purposes, abatements are as defined in SAM Section 10220. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10407
ACCOUNT NUMBER 3110, DUE TO OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10442

Normal Balance: Credit Purpose: This account shows the amounts due to other funds by reason of statutory provisions relating to allocation of moneys among funds and other special circumstances. At year-end, it includes amounts payable for revenues collected and/or accrued by it for other funds. It d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10442
ACCOUNT NUMBER 2492, ACCUMULATED AMORTIZATION–LAND USE RIGHTS

Chapter: 10400

Section: 10435.9

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/10400/10435-9
ACCOUNT NO. 3520, PROJECT DEPOSITS

Chapter: 10400

Section: 10450

Normal Balance: Credit Purpose: This account shows the amount of accountability to other agencies for prepayments for specific projects. The unexpended portion of such prepayments is shown in Account No. 1140 and the amount expended on open projects is shown in Account No. 2350. Subsidiaries: W ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10450
ACCOUNT NUMBER 1742, PREPAYMENTS TO COUNTIES

Chapter: 10400

Section: 10420

Normal Balance: Debit Purpose: This account shows the payments to counties for social welfare programs from the (1) General Fund and (2) Social Welfare Federal Fund. Subsidiaries: County Advance Ledger Normal Entries: Entry Number Debits Entry Number Credits Thi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10420
ACCOUNT NO. 5390, OTHER RESERVES

Chapter: 10400

Section: 10462

Normal Balance: Credit Purpose: This account shows the amount of any reserve not otherwise classified. It is used as a reserve for condemnation deposits, contra to Account No. 2730. Subsidiaries: Various, depending on the nature of the accounts. Normal Entries: Entry No. Deb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10462

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301 - 320 of 1849 Results

ACCOUNT NUMBER 1312, ACCOUNTS RECEIVABLE—REIMBURSEMENTS

ACCOUNT NO. 6150, ENCUMBRANCES

ACCOUNT NUMBER 1210, DEPOSITS IN SURPLUS MONEY INVESTMENT FUND

ACCOUNT NO. 3310, ACCRUED INTEREST PAYABLE

ACCOUNT NO. 5530, FUND BALANCE–UNAPPROPRIATED

ACCOUNT NUMBER 2120, ADVANCES TO OTHER FUNDS

ACCOUNT NUMBER 2740, INVENTORY OF SURVEYED EQUIPMENT

ACCOUNT NUMBER 2411, COMPUTER SOFTWARE-AMORTIZABLE

ACCOUNT NO. 9811, OPERATING TRANSFERS IN

ACCOUNT NO. 8100, REIMBURSEMENTS

ACCOUNT NO. 9891, REFUNDS TO REVERTED APPROPRIATIONS

ACCOUNT NUMBER 3120, PREPAYMENTS FROM OTHER FUNDS OR APPROPRIATIONS

ACCOUNT NUMBER 2412, LAND USE RIGHTS–AMORTIZABLE

ACCOUNT NUMBER 3220, DUE TO LOCAL GOVERNMENTS

ACCOUNT NUMBER 1311, ACCOUNTS RECEIVABLE—ABATEMENTS

ACCOUNT NUMBER 3110, DUE TO OTHER FUNDS OR APPROPRIATIONS

ACCOUNT NUMBER 2492, ACCUMULATED AMORTIZATION–LAND USE RIGHTS

ACCOUNT NO. 3520, PROJECT DEPOSITS

ACCOUNT NUMBER 1742, PREPAYMENTS TO COUNTIES

ACCOUNT NO. 5390, OTHER RESERVES