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1301 - 1320 of 1848 Results

ACCOUNT NUMBER 1400, DUE FROM OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10414

Normal Balance: Debit Purpose: This account shows the amounts due from other funds or appropriations by reason of statutory provisions relating to allocation of moneys among funds and other special circumstances. At year-end, it includes amounts receivable for revenues collected and/or accrued for i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10414
ACCOUNT NO. 8100, REIMBURSEMENTS

Chapter: 10400

Section: 10467

Normal Balance: Credit Purpose: This account shows the total of amounts collected and/or accrued for the fiscal year to date representing partial or total recoveries of expenditures made by the spending agency for services or commodities furnished to other agencies or persons. Although they are ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10467
ACCOUNT NO. 9891, REFUNDS TO REVERTED APPROPRIATIONS

Chapter: 10400

Section: 10473

Normal Balance: Debit Purpose: This account shows the amount of abatements and reimbursements to reverted appropriations accrued and the amount of abatements and reimbursements remitted as such to the State Treasurer but not ordered into the State Treasury until after reversion of the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10473
ACCOUNT NUMBER 2412, LAND USE RIGHTS–AMORTIZABLE

Chapter: 10400

Section: 10435.1

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned amortizable land-use rights (easements, water rights, timber rights and mineral rights) under the jurisdiction of the particular department. Subsidiaries: Property Ledger Normal Entries: Entry N ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-1
ACCOUNT NUMBER 3220, DUE TO LOCAL GOVERNMENTS

Chapter: 10400

Section: 10445

Normal Balance: Credit Purpose: This account shows amounts due to local governments under various legal and contractual provisions, other than reimbursements for services received which are accounted in Account No. 3010, Accounts Payable. Subsidiaries: File of Documents Schedules or other records if ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10445
ACCOUNT NUMBER 1311, ACCOUNTS RECEIVABLE—ABATEMENTS

Chapter: 10400

Section: 10407

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities as abatements of expenditures. For state accounting purposes, abatements are as defined in SAM Section 10220. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10407
ACCOUNT NUMBER 3110, DUE TO OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10442

Normal Balance: Credit Purpose: This account shows the amounts due to other funds by reason of statutory provisions relating to allocation of moneys among funds and other special circumstances. At year-end, it includes amounts payable for revenues collected and/or accrued by it for other funds. It d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10442
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 NO. 3520, PROJECT DEPOSITS

Chapter: 10400

Section: 10450

Normal Balance: Credit Purpose: This account shows the amount of accountability to other agencies for prepayments for specific projects. The unexpended portion of such prepayments is shown in Account No. 1140 and the amount expended on open projects is shown in Account No. 2350. Subsidiaries: W ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10450
ACCOUNT NUMBER 1742, PREPAYMENTS TO COUNTIES

Chapter: 10400

Section: 10420

Normal Balance: Debit Purpose: This account shows the payments to counties for social welfare programs from the (1) General Fund and (2) Social Welfare Federal Fund. Subsidiaries: County Advance Ledger Normal Entries: Entry Number Debits Entry Number Credits Thi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10420
ACCOUNT NO. 5390, OTHER RESERVES

Chapter: 10400

Section: 10462

Normal Balance: Credit Purpose: This account shows the amount of any reserve not otherwise classified. It is used as a reserve for condemnation deposits, contra to Account No. 2730. Subsidiaries: Various, depending on the nature of the accounts. Normal Entries: Entry No. Deb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10462
ACCOUNT NUMBER 1510, DUE FROM FEDERAL GOVERNMENT

Chapter: 10400

Section: 10415

Normal Balance: Debit Purpose: This account shows the amount receivable from the Federal Government other than reimbursements. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry No. Debits Entry No. Credits A-3 Year-End accruals are re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10415
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
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

(Revised and renumbered from 8776.8) Pursuant to Government Code section 11255, an agency/department that provides services to another agency/department may recover outstanding receivables by initiating a Transaction Request (TR) form (CA 504) with the State Controller’s Office (SCO) to trans ...

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

Search DGS

1301 - 1320 of 1848 Results

ACCOUNT NUMBER 1400, DUE FROM OTHER FUNDS OR APPROPRIATIONS

ACCOUNT NO. 8100, REIMBURSEMENTS

ACCOUNT NO. 9891, REFUNDS TO REVERTED APPROPRIATIONS

ACCOUNT NUMBER 2412, LAND USE RIGHTS–AMORTIZABLE

ACCOUNT NUMBER 3220, DUE TO LOCAL GOVERNMENTS

ACCOUNT NUMBER 1311, ACCOUNTS RECEIVABLE—ABATEMENTS

ACCOUNT NUMBER 3110, DUE TO OTHER FUNDS OR APPROPRIATIONS

ACCOUNT NUMBER 2492, ACCUMULATED AMORTIZATION–LAND USE RIGHTS

ACCOUNT NO. 3520, PROJECT DEPOSITS

ACCOUNT NUMBER 1742, PREPAYMENTS TO COUNTIES

ACCOUNT NO. 5390, OTHER RESERVES

ACCOUNT NUMBER 1510, DUE FROM FEDERAL GOVERNMENT

ACCOUNT NUMBER 1315, ACCOUNTS RECEIVABLE—DISHONORED CHECKS

ACCOUNT NUMBER 1600, PROVISION FOR DEFERRED RECEIVABLES

ACCOUNT NUMBER 2013, PREMIUM ON SECURITIES

REVENUE

COLLECTING FROM ANOTHER STATE AGENCY/DEPARTMENT

INTERFUND TRANSFERS

SURPLUS MONEY INVESTMENT FUND

ACCOUNTING FOR AUDIT ASSESSMENTS