SearchResult

1021 - 1040 of 1850 Results

ENTRY NO. 21 - [CAPITAL ASSETS ARE WRITTEN OFF]

Chapter: 10500

Section: 10521

Section deleted 12/2021 and content moved to 10539.

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10521
ENTRY NO. 32 – INTEREST EARNINGS ON INVESTMENTS OF THE SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10532

Purpose: To record interest earnings from investments in the Surplus Money Investment Fund (SMIF) and on money in the Condemnation Deposit Fund (CDF) upon transfer of the earnings to the ultimate fund. The amount of interest is apportioned quarterly by the State Controller’s Office (SCO). The ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10532
ENTRY NO. 5 – CLAIMS PAID

Chapter: 10500

Section: 10505

Purpose: To record warrants issued in payment of claims filed, vouchers paid by the State Controller's Office (SCO), or when "No Warrant" claims are settled. For No Warrant claims, agencies/departments will receive an SCO journal entry. References: SAM sections 10440, and 10441 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10505
ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

Chapter: 10500

Section: 10537

(New and renumbered from 8671, 8672, and 10520) ACQUISITION – PURCHASE Purpose: To record the acquisition of capital assets by means of purchase, lease/installment, or other means of purchase. References: SAM sections 8610.1-8610.8, 8615-8615.4, 8630-8637, and 8366. General Ledger &ndas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10537
ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

Chapter: 10500

Section: 10528

Purpose: To record the payment against the agency/department's fund and appropriation in settlement of a condemnation proceeding for acquisition of real property. In settlement of some condemnation proceedings, payment is made to the grantor (property owner) from the agency/department's fund and app ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10528
ENTRY NO. 38 – DISPOSAL OF CAPITAL ASSETS

Chapter: 10500

Section: 10538

(New and renumbered from 8671, 8672, and 10521) DISPOSITION – SALE Purpose: To record the disposition of capital assets by sale for funds using the modified accrual basis of accounting. References: SAM sections 8640-8643, and 8366. General Ledger – Modified Accrual Basis Debit/ C ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10538
ENTRY NO. 1 – REVOLVING FUND ADVANCE

Chapter: 10500

Section: 10501

Purpose: To record the initial revolving fund advance from an appropriation and/or revision of an existing revolving fund. References: SAM section 8100 and Government Code section 16400. Record Revolving Fund Advance and/or Revision of Revolving Fund Debit/ Credit Account Le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10501
ENTRY NO. 33 – PURCHASE OF INVESTMENTS

Chapter: 10500

Section: 10533

Purpose: To record investments when purchased. Investments are purchased and held by the State Treasurer’s Office (STO). References: SAM sections 10422, 10423, 10425, 10426, and 10427 Purchase of Investments Debit/ Credit Account Legacy Account Account De ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10533
ENTRY NO. 7 – DEPOSIT OF GENERAL CASH

Chapter: 10500

Section: 10507

Purpose: To record general cash received for deposit in the agency/department’s general checking account maintained with the State Treasurer’s Office. References: SAM sections 8000, 8031, 8090, 8093, and 10510 Record General Cash Received Debit/ Credit Account Legacy ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10507
ENTRY NO. 4 – PAYROLL FILE EXPENDITURES

Chapter: 10500

Section: 10504

Purpose: This entry is made to record agency/department payroll expenditures. Under the Uniform State Payroll System, agency/department payrolls are prepared by the State Controller's Office (SCO), and salary warrants are drawn on the State Payroll Revolving Fund (SPRF). The SCO transfers the gross ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10504
ENTRY NO. 25 – REVENUES COLLECTED IN ADVANCE

Chapter: 10500

Section: 10525

Purpose: This entry is made when revenues collected in advance in a prior fiscal year are credited to the revenue accounts of the fiscal year to which they apply. References: SAM section 8216 Record Revenues Collected in Advance Are Applied Debit/ Credit Account Leg ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10525
ENTRY NO. 23 - [CLAIM IS FILED FOR PAYMENT ON INSTALLMENT PURCHASE OR CAPITAL LEASE CONTRACT]

Chapter: 10500

Section: 10523

Section deleted 12/2021.

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10523
ENTRY NO. 18 - EXPENDITURES ARE REPORTED BY A CONSTRUCTION AGENCY/DEPARTMENT

Chapter: 10500

Section: 10518

Purpose: To record the expenditures reported by a construction agency/ department against the prepayment amount for capital outlay projects to reflect the amount still unexpended. References: SAM sections 6868, 8636, and 10537 Record Reduction of Prepayment Amount Debit/ Credi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10518
ENTRY NO. 35 – INTEREST ON INVESTMENTS

Chapter: 10500

Section: 10535

Purpose: This entry is made to record the interest earnings, amortization of premium, and accumulation of discount on investment securities. References: SAM sections 10403, 10424, 10425, and 10466 Record Interest Received On Investments Debit/ Credit Account L ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10535
ENTRY NO. 31 – CASH TRANSFERRED TO THE SURPLUS MONEY INVESTMENT FUND

Chapter: 10500

Section: 10531

Purpose: To record the transfer of surplus cash to the Surplus Money Investment Fund. This entry is performed by administering agencies/departments that maintain the Cash in State Treasury account for funds. References: Government Code sections 16470 through 16476 Record Transfer of Ca ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10531
ENTRY NO.13 - CASH ON HAND

Chapter: 10500

Section: 10513

Purpose: To record cash received pending decision to deposit or return. The cash on hand entry is used to acknowledge possession of the cash. References: SAM sections 8000 and 10405 Record Cash on Hand Debit/ Credit Account Legacy Account Account Description ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10513
ENTRY NO. 19 CAPITAL OUTLAY PROJECT COMPLETED BY A CONSTRUCTION AGENCY/DEPARTMENT

Chapter: 10500

Section: 10519

Purpose: To record the complete reduction of the prepayment transfer and return any unexpended balance in the project prepayment to the originating appropriation. References: SAM section 6868 and 10537. Record Reduction of Prepayment Amount Debit/ Credit Account Lega ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10519
ENTRY NO. 29 – CONDEMNATION DEPOSIT IS RETURNED

Chapter: 10500

Section: 10529

Purpose: This entry is made to return the deposit in the Condemnation Deposits Fund to the agency/department's fund and appropriation after the agency/department has made payment to the grantor (property owner) from funds under its own control. Upon request, the State Controller's Office (SCO) will ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10529
ENTRY NO. 10 – DISBURSEMENT OF GENERAL CASH

Chapter: 10500

Section: 10510

Purpose: To record cash disbursed from the agency/department’s General Cash account. Cash is disbursed from the agency/department's General Cash account as refunds to payers, as remittances to the State Treasury, or to banks for dishonored checks. Refunds to payers because of denied app ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10510
ENTRY NO. 16 – OFFICE OF STATE PUBLISHING

Chapter: 10500

Section: 10516

Section deleted 12/2021

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10516

Search DGS

1021 - 1040 of 1850 Results

ENTRY NO. 21 - [CAPITAL ASSETS ARE WRITTEN OFF]

ENTRY NO. 32 – INTEREST EARNINGS ON INVESTMENTS OF THE SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

ENTRY NO. 5 – CLAIMS PAID

ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

ENTRY NO. 38 – DISPOSAL OF CAPITAL ASSETS

ENTRY NO. 1 – REVOLVING FUND ADVANCE

ENTRY NO. 33 – PURCHASE OF INVESTMENTS

ENTRY NO. 7 – DEPOSIT OF GENERAL CASH

ENTRY NO. 4 – PAYROLL FILE EXPENDITURES

ENTRY NO. 25 – REVENUES COLLECTED IN ADVANCE

ENTRY NO. 23 - [CLAIM IS FILED FOR PAYMENT ON INSTALLMENT PURCHASE OR CAPITAL LEASE CONTRACT]

ENTRY NO. 18 - EXPENDITURES ARE REPORTED BY A CONSTRUCTION AGENCY/DEPARTMENT

ENTRY NO. 35 – INTEREST ON INVESTMENTS

ENTRY NO. 31 – CASH TRANSFERRED TO THE SURPLUS MONEY INVESTMENT FUND

ENTRY NO.13 - CASH ON HAND

ENTRY NO. 19 CAPITAL OUTLAY PROJECT COMPLETED BY A CONSTRUCTION AGENCY/DEPARTMENT

ENTRY NO. 29 – CONDEMNATION DEPOSIT IS RETURNED

ENTRY NO. 10 – DISBURSEMENT OF GENERAL CASH

ENTRY NO. 16 – OFFICE OF STATE PUBLISHING