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ACCOUNT NUMBER 1315, ACCOUNTS RECEIVABLE—DISHONORED CHECKS

Chapter: 10400

Section: 10410

Normal Balance: Debit Purpose: This account shows the amounts charged to persons because their checks have been dishonored by banks. As dishonored checks are redeposited or substituted with other checks or legal tender, the account is credited. Subsidiaries: File of Uncleared Bank Debit Notices Norm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10410
ACCOUNT NUMBER 1600, PROVISION FOR DEFERRED RECEIVABLES

Chapter: 10400

Section: 10417

Normal Balance: Credit Purpose: This account shows the amount provided for receivables not collectible within one year and any other receivables for which a full deferral is deemed appropriate or required by law. Subsidiaries: None Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10417
ACCOUNT NUMBER 2013, PREMIUM ON SECURITIES

Chapter: 10400

Section: 10424

Normal Balance: Debit Purpose: This account shows the unamortized premium on securities purchased at more than par value. Premium is amortized during the expected holding period or the securities using the "interest method" which yields an equal periodic rate of interest. Subsidiaries: Investments L ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10424
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 NUMBER 1749, PREPAYMENTS TO OTHER GOVERNMENTAL ENTITIES

Chapter: 10400

Section: 10421

Normal Balance: Debit Purpose: This account shows the unexpended balance of prepayments made to federal and local agencies for the state share of water or beach erosion projects. It is fully reserved in Account Number 5330. Subsidiaries: Project Ledger Normal Entries: Entry Number Debi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10421
REVENUE

Chapter: 8200

Section: 8210

Revenues provide the major source of financing for the state. Generally, revenues are derived from taxes, licenses, fees, fines, and receipts from the federal government or investment earnings. General Revenue Recognition Policy Revenues of governmental funds are recognized on a modified accrual ba ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8210
COLLECTING FROM ANOTHER STATE AGENCY/DEPARTMENT

Chapter: 8200

Section: 8293.3

Pursuant to Government Code section 11255, an agency/department that provides services to another agency/department may recover outstanding receivables by submitting a transaction request to the State Controller’s Office (SCO) through the Transaction Request Intake System (TRIS) to ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-3
INTERFUND TRANSFERS

Chapter: 8200

Section: 8290.6

Deleted and renumbered to 8217 to move all the revenue accruals to one section.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-6
SURPLUS MONEY INVESTMENT FUND

Chapter: 8200

Section: 8284.1

Section deleted and content added to 8284

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8284-1
ACCOUNTING FOR AUDIT ASSESSMENTS

Chapter: 8200

Section: 8286

As a result of audit examinations, persons or other entities are often assessed amounts to be paid or returned to the state. Some statutes and/or administrative procedures provide for a period during which the audit finding may be protested. After resolving protests or after the protest period expir ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8286
ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS

Chapter: 8200

Section: 8281

State Controller’s Office (SCO) warrants that remain uncashed for one year will be canceled by the SCO and credited to an escheat revenue account in the fund from which they were drawn. SCO warrants that have been returned as unclaimed and for which the claimant cannot be located will also be ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8281
INTEREST ON INVESTMENTS

Chapter: 8200

Section: 8290.2

Section deleted and content added to 8217

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-2
GENERAL POLICY AND MANAGEMENT RESPONSIBILITY

Chapter: 8200

Section: 8201

Income and receivable transactions are closely related, and many of the policies address both types of accounts. State agency/department management must ensure that all receipts are processed and deposited timely. Income and receivables should be recorded timely, with the correct amounts, and in the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8201
REVENUE AND OPERATING REVENUE ACCOUNTS

Chapter: 8200

Section: 8213

The state uses a uniform coding structure to identify the revenue and operating revenue accounts used to record revenues and operating revenue from different sources. These accounts are listed in the Uniform Codes Manual (UCM). See SAM Chapter 7600, Structure of General Ledger Accounts for a detaile ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8213
DAMAGES TO STATE PROPERTY OTHER THAN MOTOR VEHICLES

Chapter: 8200

Section: 8298

(Revised and renumbered from 8778) Agencies/departments are responsible for determining when a claim against a third party for damages to state property (other than motor vehicles) becomes a contingent or valid receivable. An agency’s/department’s legal staff or the Office of the Attorn ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8298
ROUNDING FIGURES

Chapter: 8200

Section: 8299.1

Section deleted and content added to 8291.1

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8299-1
RECORDING REVENUE AND REIMBURSEMENTS COLLECTED IN ADVANCE

Chapter: 8200

Section: 8216

Revenue and reimbursements collected in advance received on or before June 30, but not earned as of that date will be accounted as revenue or reimbursement of the fiscal year in which it is earned. On or after July 1, an entry will be made crediting revenue or reimbursements account and debiting une ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8216
ABATEMENTS

Chapter: 8200

Section: 8288

Abatements are specific types of receipts that are recorded as a reduction to an expenditure that has already been made. Examples of abatements include rebates from vendors for defective or returned merchandise, jury duty and witness fees, refunds from salary overpayments, and property damage or los ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8288
YEAR-END PROCEDURES

Chapter: 8200

Section: 8296

Agencies/departments are responsible for ensuring Accounts Receivable (AR) balances are accurate by assessing the amounts owed to the agency/department. Agencies/departments must record accrual entries for amounts owed to the agency/department as of June 30, but not yet received. See SAM sections 10 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8296
OFFSET PROCEDURES

Chapter: 8200

Section: 8293.4

(Revised and renumbered from 8790) Offsetting is the process where an amount owed to a debtor is used to pay an outstanding account of the debtor. Before offsetting, agencies/departments must ensure collection procedures have been followed in accordance with SAM section 8293.1, and agencies/departm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-4