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1721 - 1740 of 1848 Results

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. 14 – PREPAYMENT TO OTHER FUNDS OR APPROPRIATIONS

Chapter: 10500

Section: 10514

Purpose: To record the amount advanced from the agency/department's appropriation or fund to a service agency/department or funds such as the Service Revolving Fund and the State Compensation Fund. Note: This entry will not be used to record advances to the Water Resources Revolving Fund, the State ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10514
ENTRY NO. 26–APPLY REIMBURSEMENTS COLLECTED IN ADVANCE

Chapter: 10500

Section: 10526

Purpose: This entry is made when reimbursements collected in advance are credited to the reimbursement accounts of the fiscal year to which they apply. References: SAM Sections 8216, 8453, and 10449 Apply Reimbursements Collected in Advance Debit/ Credit Accou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10526
ENTRY NO. 17 – PREPAYMENTS TO A CONSTRUCTION AGENCY/DEPARTMENT

Chapter: 10500

Section: 10517

Purpose: To record the transfer of the estimated capital outlay project costs to the fund under control of the construction agency/department completing the project. References: SAM section 6868 and 8636. Record Capital Outlay Expenditures Debit/ Credit Account Lega ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10517
ENTRY NO. 3 – CLAIMS FILED

Chapter: 10500

Section: 10503

Purpose: To record claims filed with the State Controller's Office (SCO) for payment. This includes vouchers submitted to the SCO, but not yet paid. References: SAM sections 10441, 10448, 10465, 10466, 10468, and 10475 Record Claims Filed Debit/ Credit Account Lega ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10503
ENTRY NO. 30 – SETTLEMENT TO GRANTOR FROM THE CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10530

Purpose: This entry is made in lieu of Entry No. 28 when payment is made to the grantor (property owner) by a warrant drawn on the Condemnation Deposits Fund. If the amount of the settlement is more than the amount of the original deposit, an additional deposit will be made and recorded by Entry No. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10530
ENTRY NO. 9 – WRITE-OFF OF ACCOUNTS RECEIVABLE

Chapter: 10500

Section: 10509

Purpose: To record the write-off of outstanding accounts receivable (AR) from the agency’s/department’s accounts. References: Government Code sections 12438 and 13941 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10509
ENTRY NO. 11 – ALTERNATE ENTRY FOR DISHONORED CHECKS

Chapter: 10500

Section: 10511

Purpose: Alternate method to record payment of dishonored checks. Cash is disbursed from the agency/department’s General Cash account to reimburse banks for dishonored checks. This alternate entry is to be used by agencies/departments that desire to charge dishonored checks previously ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10511
ENTRY NO. 34 – SALE OR MATURITY OF INVESTMENTS

Chapter: 10500

Section: 10534

Purpose: To record the investments when they mature or are sold. References: SAM sections 8477.32, 10424, 10425, 10526, and 10527 Investments Mature or Are Sold Debit/ Credit Account Legacy Account Account Description Note Debit 1104000 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10534

Search DGS

1721 - 1740 of 1848 Results

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. 14 – PREPAYMENT TO OTHER FUNDS OR APPROPRIATIONS

ENTRY NO. 26–APPLY REIMBURSEMENTS COLLECTED IN ADVANCE

ENTRY NO. 17 – PREPAYMENTS TO A CONSTRUCTION AGENCY/DEPARTMENT

ENTRY NO. 3 – CLAIMS FILED

ENTRY NO. 30 – SETTLEMENT TO GRANTOR FROM THE CONDEMNATION DEPOSITS FUND

ENTRY NO. 9 – WRITE-OFF OF ACCOUNTS RECEIVABLE

ENTRY NO. 11 – ALTERNATE ENTRY FOR DISHONORED CHECKS

ENTRY NO. 34 – SALE OR MATURITY OF INVESTMENTS