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61 - 80 of 1848 Results

ACCOUNT NUMBER1110, GENERAL CASH

Chapter: 10400

Section: 10401

Normal Balance: Debit Purpose: This account shows the amount of cash other than Agency Trust Fund Cash collected by the agency and deposited or to be deposited in its general checking account for remittance to a fund in the State Treasury or refunded to payers, but not yet remitted or refunded. At l ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10401
ACCOUNT NUMBER 3010, ACCOUNTS PAYABLE

Chapter: 10400

Section: 10440

Normal Balance: Credit Purpose: This account shows, as of June 30, the amount of outstanding obligations of the year just ended and prior fiscal years. Accrued expenditures that were not scheduled for payment at June 30 are credited to this account. A few agencies also use this account to show other ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10440
ACCOUNT NUMBER 1710, EXPENSE ADVANCES

Chapter: 10400

Section: 10418

Normal Balance: Debit as of June 30. None at any other time. Purpose: This account shows, for year-end reporting purposes, the amount of cash advanced to employees for travel or other legitimate expenses from the agency revolving fund. During the year, the revolving fund is accounted on an imp ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10418
ACCOUNT NO. 4220, LEASE/PURCHASE CONTRACTS

Chapter: 10400

Section: 10458

Normal Balance: Credit Purpose: This account shows the long-term liability applicable to the principal on capital lease (lease-purchase) contracts. As claims are filed for lease payments, the account balance is reduced by the amount of payment applicable to the principal, excluding any interest, mai ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10458
ACCOUNT NUMBER 2331, IMPROVEMENTS OTHER THAN BUILDINGS

Chapter: 10400

Section: 10431

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned nonstructural improvements under the jurisdiction of the particular department. Use of this account is dependent on written approval of the Department of Finance, Fiscal Systems and Consulting Unit. Subsidia ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10431
ACCOUNT NUMBER 3020, CLAIMS FILED

Chapter: 10400

Section: 10441

Normal Balance: Credit Purpose: This account shows the amount of claims approved for payment that have been filed with the State Controller's Office. The balance of this account is increased as claims are filed and is reduced on the basis of Notices of Claims Paid, Form CD–102, issued by ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10441
ACCOUNT NUMBER 3210, DUE TO FEDERAL GOVERNMENT

Chapter: 10400

Section: 10444

Normal Balance: Credit Purpose: This account shows amounts due to the Federal Government under various legal and contractual provisions, other than reimbursements for services received which are accounted in Account Number 3010, Accounts Payable. Subsidiaries: File of Documents Schedules or other re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10444
ACCOUNT NUMBER 1730, PREPAYMENTS TO OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10419

Normal Balance: Debit Purpose: This account shows the unexpended prepayments to other funds or appropriations for services requested. It also shows the unexpended prepayments to the Water Resources Revolving Fund, Architecture Revolving Fund, and State Transportation Fund for capital projects. Agenc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10419
ACCOUNT NO. 4050, INTERFUND LOANS PAYABLE

Chapter: 10400

Section: 10456.5

Normal Balance: Credit Purpose: This account shows the liability amount for repayable loans between funds which are not expected to be repaid within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10456-5
ACCOUNT NO. 9893, PRIOR-YEAR APPROPRIATION ADJUSTMENTS

Chapter: 10400

Section: 10475

Normal Balance: Debit or Credit Purpose: This account shows the difference between the net amount of expenditures, abatements, and reimbursements accrued at the previous June 30 and the amount of actual expenditures, abatements, and reimbursements during the current fiscal year (including accru ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10475
ACCOUNT NUMBER 1590, DUE FROM OTHER GOVERNMENTAL ENTITIES

Chapter: 10400

Section: 10416

Normal Balance: Debit Purpose: This account shows: (1) the amount receivable from local governments (2) the amount advanced to federal or local agencies for water or beach erosion projects that will be fully repaid upon or prior to completion of the project. It does not include the noncurrent portio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10416
ACCOUNT NO. 5370 RESERVE FOR INTERFUND LOANS RECEIVABLE

Chapter: 10400

Section: 10461.5

Normal Balance: Credit 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 and is, therefore, reserved. This is a contra account to account no. 2170. Subsidiaries: File of a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10461-5
ACCOUNT NUMBER 1150, CASH IN TRANSIT TO STATE TREASURY

Chapter: 10400

Section: 10404

Normal Balance: Debit Purpose: This account shows the amount of cash remitted by the agency to the State Treasury but not yet credited by the State Controller's Office to the appropriate accounts. Upon advice from the State Controller's Office that the money has been ordered into a fund in the State ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10404
ACCOUNT NUMBER 2014, DISCOUNT ON SECURITIES

Chapter: 10400

Section: 10425

Normal Balance: Credit Purpose: This account shows the unamortized discount on securities purchased at less than par value. Discount is amortized during the expected holding period of the securities using the "interest method" which yields an equal periodic rate of interest. Subsidiaries: Investment ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10425
REIMBURSEMENTS COLLECTED IN ADVANCE

Chapter: 10400

Section: 10449

Normal Balance: Credit Purpose: This account shows amounts collected that will be applied to a current fiscal year appropriation when earned or that will be applied to a subsequent fiscal year's appropriation. Subsidiaries: None Normal Entries: Entry Number Debits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10449
ACCOUNT NUMBER 2011, INVESTMENT IN SECURITIES AT COST

Chapter: 10400

Section: 10422

Normal Balance: Debit Purpose: This account shows the cost of investment in debt securities, such as Treasury Bills. Subsidiaries: Investments Ledger Normal Entries: Entry Number Debits Entry Number Credits 33. Investment securities are purchased ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10422
ACCOUNT NUMBER 2021, INVESTMENT IN COMMON STOCK

Chapter: 10400

Section: 10426

Normal Balance: Debit Purpose: This account shows the amount of investment in common stock. Subsidiaries: Investment Ledger Normal Entries: Entry Number Debits Entry Number Credits 33 Common stocks are purchased 34 Common stocks are sold. & ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10426
ACCOUNT NO. 3410, REVENUE COLLECTED IN ADVANCE

Chapter: 10400

Section: 10448

Normal Balance: Credit Purpose: This account shows amounts collected that will be accounted as revenue of subsequent fiscal years. Subsidiaries: Revenues Ledger (Subsequent Fiscal Years) Normal Entries: Entry Number Debits Entry Number Credits 3. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10448
ACCOUNT NUMBER 2350, CONSTRUCTION WORK IN PROGRESS

Chapter: 10400

Section: 10434

Normal Balance: Debit Purpose: This account shows the amount expended on capital outlay projects that are not yet completed and, therefore, cannot be capitalized in the capital assets accounts. Subsidiaries: File of Expenditure Reports for projects constructed by other departments. Work Order Ledger ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434
ACCOUNT NUMBER 2423, PATENTS, COPYRIGHTS, TRADEMARKS–NON-AMORTIZABLE

Chapter: 10400

Section: 10435.5

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned non- amortizable (i.e., with an indefinite useful life) patents, copyrights and trademarks under the jurisdiction of the particular department. Subsidiaries: Property Ledger Normal Entries: Entr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-5

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61 - 80 of 1848 Results

ACCOUNT NUMBER1110, GENERAL CASH

ACCOUNT NUMBER 3010, ACCOUNTS PAYABLE

ACCOUNT NUMBER 1710, EXPENSE ADVANCES

ACCOUNT NO. 4220, LEASE/PURCHASE CONTRACTS

ACCOUNT NUMBER 2331, IMPROVEMENTS OTHER THAN BUILDINGS

ACCOUNT NUMBER 3020, CLAIMS FILED

ACCOUNT NUMBER 3210, DUE TO FEDERAL GOVERNMENT

ACCOUNT NUMBER 1730, PREPAYMENTS TO OTHER FUNDS OR APPROPRIATIONS

ACCOUNT NO. 4050, INTERFUND LOANS PAYABLE

ACCOUNT NO. 9893, PRIOR-YEAR APPROPRIATION ADJUSTMENTS

ACCOUNT NUMBER 1590, DUE FROM OTHER GOVERNMENTAL ENTITIES

ACCOUNT NO. 5370 RESERVE FOR INTERFUND LOANS RECEIVABLE

ACCOUNT NUMBER 1150, CASH IN TRANSIT TO STATE TREASURY

ACCOUNT NUMBER 2014, DISCOUNT ON SECURITIES

REIMBURSEMENTS COLLECTED IN ADVANCE

ACCOUNT NUMBER 2011, INVESTMENT IN SECURITIES AT COST

ACCOUNT NUMBER 2021, INVESTMENT IN COMMON STOCK

ACCOUNT NO. 3410, REVENUE COLLECTED IN ADVANCE

ACCOUNT NUMBER 2350, CONSTRUCTION WORK IN PROGRESS

ACCOUNT NUMBER 2423, PATENTS, COPYRIGHTS, TRADEMARKS–NON-AMORTIZABLE