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UNCLEARED COLLECTION

Chapter: 7800

Section: 7826

An uncleared collection subsidiary file is maintained to document receipts, the disposition of which cannot be identified or which cannot for any reason be cleared as revenue, reimbursements, etc. The receipts are removed, and disposition is noted as the items are cleared and applied or refunded.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7826
UNCLEARED CONDEMNATION DEPOSITS

Chapter: 7800

Section: 7822

A file is maintained to store the documents related to each condemnation proceeding until final settlement is made, the grantor is paid, and the deposit is returned.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7822
ENTRY NO. A–5, ACCRUE ACCOUNTS RECEIVABLE INTEREST EARNINGS ON INVESTMENTS

Chapter: 10600

Section: 10604

Purpose: To accrue accounts receivable for interest earnings on investments as of June 30 with appropriate adjustment of accrued interest purchased, premium, and discount accounts. The State Controller’s Office will issue a journal entry for the interest earned. References: SAM Sections ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10604
CASH SHORTAGES

Chapter: 7800

Section: 7816

A cash shortages subsidiary account is maintained for each cashier that is held accountable for cash shortages. The accounts are debited when cash shortages occur and are credited when restitutions are received from the cashier or discharge from accountability is received from the Department of Gene ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7816
ENTRY NO. A–7, ADJUST CAPITAL ASSET ACCOUNTS FOR UNSOLD SURVEYED EQUIPMENT

Chapter: 10600

Section: 10606

Purpose: To accrue the estimated sales value of surveyed capital assets as an abatement to the appropriation expenditures account of the fiscal year just ended and to dispose of the capital asset. This entry is made only for those capital assets that were budgeted to be traded-in during the fiscal y ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10606
BOND AND BUILDING LOANS

Chapter: 7800

Section: 7827

A bond and building loans subsidiary ledger contains an account for each series of bonds issued and/or each building loan payable. The accounts are credited for the par value, premium, and accrued interest sold, received on bonds issued, and the amount of building loans payable. The accounts are deb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7827
ENTRY NO. A-7R, SEMI-REVERSE ENTRY A-7

Chapter: 10600

Section: 10607

Purpose: To semi-reverse Entry No. A-7 on July 1 for those capital assets that were budgeted to be traded-in during the fiscal year and have been surveyed but are still on hand pending sale in lieu of trade-in. References: SAM Sections 8366, 8640, 8641, and 10538 Reverse Entry No. A-7 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10607
TRUST DEPOSITS

Chapter: 7800

Section: 7825

A trust deposit subsidiary ledger or file is maintained to track receipts given to depositors (or an account for each depositor which is credited as deposits are received and debited as disbursements are made or deposits are returned), accounts for each special trust, and a list of unclaimed deposit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7825
ENTRY NO. A–2, ADJUST REVOLVING FUND CASH TO ITS ACTUAL CASH BALANCE

Chapter: 10600

Section: 10601

Purpose: To adjust the Revolving Fund Cash account in the advancing fund for unreimbursed expenditures, undeposited receipts, and undeposited warrants for reimbursement of the revolving fund to reflect the actual amount of revolving fund cash in the agency/department’s centralized State Treasu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10601
REVENUE

Chapter: 7800

Section: 7830

A revenue subsidiary ledger is maintained to track accounts in the degree of detail required by the agency/department but within the classification and numbering system used for the State Controller's Office subsidiary revenue accounts. (See SAM Section 8213). If more subsidiary revenue account clas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7830
ENTRY NO. A-1, RECORD UNDEPOSITED RECEIPTS

Chapter: 10600

Section: 10600

Purpose: To record undeposited receipts as of June 30. This entry is reversed in the new fiscal year. During the fiscal year Account No. 1101000 (Legacy Account No. 1110), General Cash, shows the amount of cash collected and deposited, or to be deposited, in the general checking account for r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10600
CASH ON HAND

Chapter: 7800

Section: 7813

A cash on hand register is a listing of cash receipts that are not to be deposited immediately for one of the following reasons: The receipt will be returned to payers without being deposited, such as bid deposits. The receipts are payments of smaller amounts than are due the State, which would ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7813
ENTRY NO. A–9R, SEMI-REVERSE ENTRY A-9

Chapter: 10600

Section: 10611

Purpose: To semi-reverse Entry No. A-9 as of July 1 so agencies/departments may record revenue in the same manner as other current revenues to the Prior Year Revenue Adjustments accounts when the amount received differs from the amount accrued as of June 30. References: SAM Section 8217 Debi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10611
ENTRY NO. A–10, ADJUST INCOME FOR DISHONORED CHECKS

Chapter: 10600

Section: 10612

Purpose: To adjust income accounts for dishonored checks outstanding as of June 30. References: Government Code Section 6157; SAM Sections 8292 and 8043.1 Adjust Revenue Accounts if Not Adjusted when Dishonored Checks are Redeemed from Banks. This entry is not reversed as of July 1. Debit/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10612
ENTRY NO. A–3, ACCRUE ACCOUNTS RECEIVABLE ABATEMENTS AND REIMBURSEMENTS

Chapter: 10600

Section: 10602

Purpose: To accrue accounts receivable abatements and reimbursements for the fiscal year just ended. This entry is reversed in the new fiscal year. References: SAM Sections 7620, 8287, 8295, 8296, and 10407 Accrue Abatements and Reimbursements Debit/ Credit Account ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10602
ENTRY NO. A–8, ACCRUE ACCOUNTS PAYABLE

Chapter: 10600

Section: 10608

Purpose: To accrue the amounts for (1) obligations (goods/services received/performed as of June 30 but not yet scheduled for payment) and (2) encumbrances (goods/services not received/performed as of June 30). This entry is reversed in the new fiscal year. See SAM Section 10609. To determine ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10608
ENTRY NO. A–8R, SEMI-REVERSE ENTRY A-8

Chapter: 10600

Section: 10609

Purpose: To semi-reverse Entry No. A-8 as of July 1 so agencies/departments may record expenditures from continuing appropriations in the same manner as other current expenditures and post expenditures from appropriations no longer available for encumbrance to the Prior Year Appropriation Adjustment ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10609
ENTRY NO. A–11, ADJUST INCOME FOR CASH SHORTAGES

Chapter: 10600

Section: 10613

Purpose: To adjust income accounts for cash shortages outstanding as of June 30. This entry is semi-reversed as of July 1. For all cash shortages, agencies/departments must adjust the revenue account and establish a temporary reserve item as of June 30. Agencies/Departments will make appropriate adj ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10613
ENTRY NO. A–13, TRANSFER CASH IN STATE TREASURY TO FUND BALANCE-CLEARING ACCOUNT

Chapter: 10600

Section: 10615

Purpose: To transfer the balance in Cash in State Treasury Account No. 1104000 (Legacy Account No. 1140) to the Fund Balance—Clearing Account. This entry is used when a fund is shared by multiple agencies/departments. References: SAM Sections 10403 and 10464 Transfer Cash in State Treasury t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10615
ENTRY NO. A–4, ADJUST ACCOUNTS RECEIVABLE ABATEMENTS AND REIMBURSEMENTS AND CERTAIN COLLECTIONS WHEN AN APPROPRIATION REVERTS

Chapter: 10600

Section: 10603

Purpose: To adjust accounts receivable abatements, reimbursements, and certain collections when an appropriation reverts for the following: Abatements and reimbursements not collected before reversion. Amounts collected before reversion but credited by the State Treasury after reversion. Abatem ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10603