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1261 - 1280 of 1848 Results

ACCOUNT NO. 9822, INTERFUND INTEREST EXPENSE

Chapter: 10400

Section: 10472

Normal Balance: Debit Purpose: This account shows the amount of interest expense on interfund buildings and construction loans or loans for other special purposes. Subsidiaries: None Normal Entries: Entry No. Debits Entry No. Credits This account is c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10472
ACCOUNT NUMBER 2170, INTERFUND LOANS RECEIVABLE

Chapter: 10400

Section: 10429.5

Normal Balance: Debit Purpose: This account shows the receivable amount of repayable loans between funds which is not expected to be collected within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10429-5
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. 5200 – INVESTMENT IN CAPITAL ASSETS

Chapter: 10400

Section: 10459

Normal Balance: Credit Purpose: This account shows the accountability of the department for the amount invested in tangible assets and intangible assets under its jurisdiction. The purpose of this account is to exclude from the fund balance the amounts invested in tangible assets and intangible asse ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10459
ACCOUNT NUMBER 2341, EQUIPMENT

Chapter: 10400

Section: 10432

Normal Balance: Debit Purpose: This account shows the cost or appraised value of State-Owned equipment under the jurisdiction of the particular agency. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 19. Equipment is acquir ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10432
ACCOUNT NUMBER 2413, PATENTS, COPYRIGHTS, TRADEMARKS–AMORTIZABLE

Chapter: 10400

Section: 10435.2

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned amortizable patents, copyrights and trademarks under the jurisdiction of the particular department. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-2
ACCOUNT NUMBER 2500, DEFERRED CHARGES

Chapter: 10400

Section: 10436

Normal Balance:Debit Purpose: This account shows the amount, as of June 30 each year, of office revolving fund disbursements in payment of discounted invoices to be charged to a succeeding fiscal year appropriation due to advance deliveries of materials and supplies to be used in the succeeding ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10436
ACCOUNT NUMBER 2494, ACCUMULATED AMORTIZATION–OTHER INTANGIBLE ASSETS

Chapter: 10400

Section: 10435.11

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of intangible assets, not otherwise classified. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usuall ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-11
ACCOUNT NUMBER 2012, INVESTMENT IN SECURITIES

Chapter: 10400

Section: 10423

Normal Balance: Debit Purpose: This account shows the face value of investment in debt securities other than those recorded at cost in Account Number 2011. Subsidiaries: Investments Ledger Normal Entries: Entry Number Debits Entry Number Credits 33. Inves ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10423
ACCOUNT NUMBER 1140, CASH IN STATE TREASURY

Chapter: 10400

Section: 10403

Normal Balance: Debit Purpose: For funds that are accounted entirely by one agency, this account shows the cash balance in the State Treasury to the credit of the particular fund. For funds that are not accounted entirely by one agency, this account shows the net agency remittances to or disbursemen ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10403
ACCOUNT NO. 8000, REVENUE

Chapter: 10400

Section: 10466

Normal Balance: Credit Purpose: This account shows the amount of revenue accounted as applicable to the current fiscal year. At year-end, it includes the amount of revenue collected and/or accrued for it by other funds not yet received from such funds. It does not include revenues collected in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10466
ACCOUNT NUMBER 2422, LAND USE RIGHTS–NON-AMORTIZABLE

Chapter: 10400

Section: 10435.4

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned non- amortizable (i.e., with an indefinite useful life) land use rights (easements, water rights, timber rights and mineral rights) under the jurisdiction of the particular department. Subsidiaries: Pro ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-4
ACCOUNT NO. 3710, CASH OVERAGES

Chapter: 10400

Section: 10451

Normal Balance: Credit Purpose: This account shows the amounts credited to cashiers for cash overages occurring in their accounts. Cash overages are refunded if proper identification and verification can be made. The remaining cash overages are held in suspense in this account until they are applied ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10451
ACCOUNT NO. 3790, OTHER CURRENT LIABILITIES

Chapter: 10400

Section: 10455

Normal Balance: Credit Purpose: This account shows the amount of any liabilities not otherwise classified. Subsidiaries: Various, depending on the nature of the accounts. Normal Entries: Entry Number Debits Entry Number Credits No Standard Entr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10455
ACCOUNT NUMBER 2493, ACCUMULATED AMORTIZATION–PATENTS, COPYRIGHTS, TRADEMARKS

Chapter: 10400

Section: 10435.10

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/10400/10435-10
ACCOUNT NO. 4022, INTERFUND BUILDING AND CONSTRUCTION LOANS PAYABLE

Chapter: 10400

Section: 10456

Normal Balance: Credit Purpose: This account shows the noncurrent portion of the long-term liability for building and construction loans (evidenced by documents other than certificates issued pursuant to the State Construction Act of 1955). Subsidiaries: Bond and Building Loan Ledger Norm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10456
LIABILITY FOR LOCAL SALES TAX COLLECTIONS

Chapter: 10400

Section: 10446

Normal Balance:Credit Purpose: This account shows the liability to local governments for amounts collected under the Uniform Local Sales and Use Tax Law by the State Board of Equalization. Subsidiaries: Monthly Electronic Data Processing Listing Normal Entries: Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10446
ACCOUNT NUMBER 2349, ACCUMULATED DEPRECIATION EQUIPMENT

Chapter: 10400

Section: 10433.1

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of equipment. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually be made by special journal entr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10433-1
ACCOUNT NUMBER 1320, ACCRUED INTEREST RECEIVABLE

Chapter: 10400

Section: 10413

Normal Balance: Debit Purpose: This account shows the amount of unpaid interest accrued to the date of purchase and included in the purchase price of securities purchased between interest dates. The applicable portion of the first interest received on such securities is credited to this account rath ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10413
ACCOUNT NUMBER 2361, NON-DEPRECIABLE INFRASTRUCTURE

Chapter: 10400

Section: 10434.1

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned roadways and bridges on the State Highway System that are accounted for and reported using the modified approach allowed pursuant to GASB Statement Number 34. Under the modified approach, Caltrans does not r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434-1

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1261 - 1280 of 1848 Results

ACCOUNT NO. 9822, INTERFUND INTEREST EXPENSE

ACCOUNT NUMBER 2170, INTERFUND LOANS RECEIVABLE

ACCOUNT NO. 9811, OPERATING TRANSFERS IN

ACCOUNT NO. 5200 – INVESTMENT IN CAPITAL ASSETS

ACCOUNT NUMBER 2341, EQUIPMENT

ACCOUNT NUMBER 2413, PATENTS, COPYRIGHTS, TRADEMARKS–AMORTIZABLE

ACCOUNT NUMBER 2500, DEFERRED CHARGES

ACCOUNT NUMBER 2494, ACCUMULATED AMORTIZATION–OTHER INTANGIBLE ASSETS

ACCOUNT NUMBER 2012, INVESTMENT IN SECURITIES

ACCOUNT NUMBER 1140, CASH IN STATE TREASURY

ACCOUNT NO. 8000, REVENUE

ACCOUNT NUMBER 2422, LAND USE RIGHTS–NON-AMORTIZABLE

ACCOUNT NO. 3710, CASH OVERAGES

ACCOUNT NO. 3790, OTHER CURRENT LIABILITIES

ACCOUNT NUMBER 2493, ACCUMULATED AMORTIZATION–PATENTS, COPYRIGHTS, TRADEMARKS

ACCOUNT NO. 4022, INTERFUND BUILDING AND CONSTRUCTION LOANS PAYABLE

LIABILITY FOR LOCAL SALES TAX COLLECTIONS

ACCOUNT NUMBER 2349, ACCUMULATED DEPRECIATION EQUIPMENT

ACCOUNT NUMBER 1320, ACCRUED INTEREST RECEIVABLE

ACCOUNT NUMBER 2361, NON-DEPRECIABLE INFRASTRUCTURE