SearchResult

1421 - 1440 of 1850 Results

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
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
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
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
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
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–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
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. C–1, CLOSE NOMINAL ACCOUNTS

Chapter: 10600

Section: 10650

Purpose: To close nominal accounts at year-end and determine the fund balance available for appropriation for non-shared funds or each agency/department’s shared equity for shared funds. References: SAM Sections 7640, 7680, 10467, 10463, 10464, 10467, 10468, 10473, 10474, and 10475 Close Rev ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10650
ENTRY NO. A–9, ACCRUE REVENUE

Chapter: 10600

Section: 10610

Purpose: To accrue revenue earned as of June 30 but not received. References: SAM Sections 8217, 8296, and 10442 Method A: Adjust Revenues if Deferred During the Year - This entry is semi-reversed in the new fiscal year. See SAM Section 10611. Debit/ Credit Account Legacy Accoun ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10610
ENTRY NO. A–6, ACCRUE INTEREST EARNINGS FROM SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

Chapter: 10600

Section: 10605

Purpose: To accrue interest receivable from the Surplus Money Investment Fund and the Condemnation Deposits Fund as of June 30. The State Controller’s Office will issue a journal entry in July for the interest earned applicable to the fourth quarter of the prior year. This entry is reversed in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10605
ENTRY NO. A–12, ADJUST APPROPRIATION EXPENDITURES AND REIMBURSEMENTS FOR DEFERRED BILLED RECEIVABLES

Chapter: 10600

Section: 10614

Purpose: To adjust the appropriation expenditure and reimbursement accounts for billed receivables that have not been deferred to the amount that is estimated to be collectible during the ensuing fiscal year. During the fiscal year, billed accounts receivable for abatements, reimbursements, and som ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10614
PERMANENT DISABILITY

Chapter: 2500

Section: 2583.20

When the insured’s condition has stabilized (the treating physician says it will get no better nor worse), the employee may be entitled to permanent disability payments. Permanent disability payments are due if there are lasting effects from the job-related injury or illness. Permanent disabil ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2583-20
INDUSTRIAL DISABILITY LEAVE

Chapter: 2500

Section: 2583.11

Industrial Disability Leave (IDL) is paid in lieu of Temporary Disability (TD) to State employees who are members of the Public Employees' Retirement System (PERS) or the State Teachers' Retirement System (STRS). Like TD, IDL is subject to a three-day waiting period which is waived if the employee i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2583-11
RESPONSIBILITY OF INJURED EMPLOYEE

Chapter: 2500

Section: 2581.1

The employee shall: Read and understand the workers’ compensation posters, pamphlets, brochures, and forms provided by the department. Report all incidents, illnesses, and accidents promptly. Complete the State Fund e3301.and return to the department to pursue a workers’ compensation cla ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2581-1

Search DGS

1421 - 1440 of 1850 Results

ENTRY NO. A–5, ACCRUE ACCOUNTS RECEIVABLE INTEREST EARNINGS ON INVESTMENTS

ENTRY NO. A–7, ADJUST CAPITAL ASSET ACCOUNTS FOR UNSOLD SURVEYED EQUIPMENT

ENTRY NO. A-7R, SEMI-REVERSE ENTRY A-7

ENTRY NO. A–2, ADJUST REVOLVING FUND CASH TO ITS ACTUAL CASH BALANCE

ENTRY NO. A-1, RECORD UNDEPOSITED RECEIPTS

ENTRY NO. A–9R, SEMI-REVERSE ENTRY A-9

ENTRY NO. A–10, ADJUST INCOME FOR DISHONORED CHECKS

ENTRY NO. A–3, ACCRUE ACCOUNTS RECEIVABLE ABATEMENTS AND REIMBURSEMENTS

ENTRY NO. A–8, ACCRUE ACCOUNTS PAYABLE

ENTRY NO. A–11, ADJUST INCOME FOR CASH SHORTAGES

ENTRY NO. A–13, TRANSFER CASH IN STATE TREASURY TO FUND BALANCE-CLEARING ACCOUNT

ENTRY NO. A–4, ADJUST ACCOUNTS RECEIVABLE ABATEMENTS AND REIMBURSEMENTS AND CERTAIN COLLECTIONS WHEN AN APPROPRIATION REVERTS

ENTRY NO. A–8R, SEMI-REVERSE ENTRY A-8

ENTRY NO. C–1, CLOSE NOMINAL ACCOUNTS

ENTRY NO. A–9, ACCRUE REVENUE

ENTRY NO. A–6, ACCRUE INTEREST EARNINGS FROM SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

ENTRY NO. A–12, ADJUST APPROPRIATION EXPENDITURES AND REIMBURSEMENTS FOR DEFERRED BILLED RECEIVABLES

PERMANENT DISABILITY

INDUSTRIAL DISABILITY LEAVE

RESPONSIBILITY OF INJURED EMPLOYEE