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1281 - 1300 of 1848 Results

ACCOUNT NUMBER 1313, ACCOUNTS RECEIVABLE–REVENUE

Chapter: 10400

Section: 10409

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities for revenue items which when collected will be remitted to the State Treasury to the credit of a fund but not an appropriation. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10409
ACCOUNT NUMBER 1749, PREPAYMENTS TO OTHER GOVERNMENTAL ENTITIES

Chapter: 10400

Section: 10421

Normal Balance: Debit Purpose: This account shows the unexpended balance of prepayments made to federal and local agencies for the state share of water or beach erosion projects. It is fully reserved in Account Number 5330. Subsidiaries: Project Ledger Normal Entries: Entry Number Debi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10421
ACCOUNT NUMBER 2730, DEPOSITS IN CONDEMNATION PROCEEDINGS

Chapter: 10400

Section: 10437

Normal Balance: Debit Purpose: This account shows the amount on deposit in the Condemnation Deposits Fund and in courts for condemnation suits on which final settlement has not yet been made either from the Condemnation Deposits Fund or from other funds. These deposits are fully reserved in Acc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10437
ACCOUNT NO. 3750, UNAPPORTIONED TAXES

Chapter: 10400

Section: 10453

Normal Balance: Credit Purpose: This account shows the amount of money which is subject to apportionment to other funds or local governments. Subsidiaries: Schedules or files of appropriate documents. Normal Entries: Entry Number Debits Entry Number Credits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10453
ACCOUNT NUMBER 2491, ACCUMULATED AMORTIZATION–COMPUTER SOFTWARE

Chapter: 10400

Section: 10435.8

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

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-8
ACCOUNT NUMBER 2362, DEPRECIABLE INFRASTRUCTURE

Chapter: 10400

Section: 10434.2

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned infrastructure other than roadways and bridges on the State Highway System. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 20. In ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434-2
ACCOUNT NO. 9000, APPROPRIATION EXPENDITURES

Chapter: 10400

Section: 10468

Normal Balance: Debit Purpose: This account shows the amount of expenditures chargeable to appropriations and executive orders available for encumbrance during the fiscal year. Subsidiaries: Allotment-Expenditure Ledger Normal Entries: Entry No. Debits Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10468
ACCOUNT NUMBER 2369, ACCUMULATED DEPRECIATION – INFRASTRUCTURE

Chapter: 10400

Section: 10434.3

Normal Balance: Credit Purpose: This account shows the depreciated portion of infrastructure other than state- owned roadways and bridges. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434-3
ACCOUNT NUMBER 1319, ACCOUNTS RECEIVABLE—OTHER

Chapter: 10400

Section: 10412

Normal Balance: Debit Purpose: This account shows receivables not applicable to any other general ledger receivables account. This account is used at the end of the fiscal year to record: (1) the amount due the office revolving fund from funds that contributed less to it than disbursements therefrom ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10412
ACCOUNT NUMBER 2600 – PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE

Chapter: 10400

Section: 10436.1

(Renumbered from 10435.5 09/2010) Normal Balance: Debit 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 and are, therefore, deferred. Subsidiaries: File of applicable documents. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10436-1
ACCOUNT NO. 5330, RESERVE FOR PREPAID ITEMS

Chapter: 10400

Section: 10460

Normal Balance: Credit Purpose: This account shows the amount of prepayments to other funds. It is contra to Account No. 1730. Subsidiaries: None Normal Entries: Entry No. Debits Entry No. Credits 19. Expenditure from prepayments on uncompleted proj ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10460
ACCOUNT NUMBER 1312, ACCOUNTS RECEIVABLE—REIMBURSEMENTS

Chapter: 10400

Section: 10408

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities as reimbursements for goods or services. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry Number Debits Entry Number Credits 6. Invoices are pr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10408
ACCOUNT NO. 6150, ENCUMBRANCES

Chapter: 10400

Section: 10465

Normal Balance: Debit Purpose: This account shows the amount of un-liquidated encumbrances against appropriations currently available for encumbrance. It is supported by salary, expense and procurement documents for approved expenditures that have not yet been paid. Subsidiaries: Allotment-Expe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10465
ACCOUNT NUMBER 2040, INVESTMENT IN INTERFUND BUILDING AND CONSTRUCTION LOANS

Chapter: 10400

Section: 10428

Normal Balance: Debit Purpose: This account shows investments in state buildings and other state capital outlay projects evidenced by documents other than certificates issued pursuant to the State Building Construction Act of 1955. Subsidiaries: Investments Ledger Normal Entries: Entry Numb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10428
ACCOUNT NUMBER 1210, DEPOSITS IN SURPLUS MONEY INVESTMENT FUND

Chapter: 10400

Section: 10406

Normal Balance: Debit Purpose: This account shows the amount of agency moneys in the Surplus Money Investment Fund. Surplus Money Investment Fund moneys are invested in U.S. Government securities, commercial paper, time certificates of deposit, and bankers acceptances. Interest earned from these sec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10406
ACCOUNT NO. 3310, ACCRUED INTEREST PAYABLE

Chapter: 10400

Section: 10447

Normal Balance: Credit Purpose: This account shows the amount of accrued interest payable on bonded indebtedness, or similar obligations of the State. Normal Entries: Entry Number Debits Entry Number Credits When accrued interest is recorded, this ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10447
ACCOUNT NO. 5530, FUND BALANCE–UNAPPROPRIATED

Chapter: 10400

Section: 10463

Normal Balance: Credit Purpose: After revenue and expenditure accounts have been closed to this account, it shows the current "fund equity" of the particular fund. Subsidiaries: None Normal Entries: Entry No. Debits Entry No. Credits C-2 Appropriation ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10463
ACCOUNT NUMBER 2120, ADVANCES TO OTHER FUNDS

Chapter: 10400

Section: 10429

Normal Balance: Debit Purpose: This account shows the amounts of repayable advances 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 Entry Number Credit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10429
ACCOUNT NUMBER 2740, INVENTORY OF SURVEYED EQUIPMENT

Chapter: 10400

Section: 10438

Normal Balance: Debit Purpose: This account shows the estimated sales value of surveyed equipment at the end of any fiscal year in which the new equipment has been purchased but the old item, budgeted to be traded-in, and has not been sold on or before June 30. The purpose of this account is to give ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10438
ACCOUNT NO. 5350, RESERVE FOR ENCUMBRANCES

Chapter: 10400

Section: 10461

Normal Balance: Credit Purpose: This account is contra to Account No. 6150, Encumbrances. Subsidiaries: Allotment-Expenditures Ledger, File of Open Estimates (Same as Account No. 6150) Normal Entries: Entry No. Debits Entry No. Credits 3. Claims ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10461

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1281 - 1300 of 1848 Results

ACCOUNT NUMBER 1313, ACCOUNTS RECEIVABLE–REVENUE

ACCOUNT NUMBER 1749, PREPAYMENTS TO OTHER GOVERNMENTAL ENTITIES

ACCOUNT NUMBER 2730, DEPOSITS IN CONDEMNATION PROCEEDINGS

ACCOUNT NO. 3750, UNAPPORTIONED TAXES

ACCOUNT NUMBER 2491, ACCUMULATED AMORTIZATION–COMPUTER SOFTWARE

ACCOUNT NUMBER 2362, DEPRECIABLE INFRASTRUCTURE

ACCOUNT NO. 9000, APPROPRIATION EXPENDITURES

ACCOUNT NUMBER 2369, ACCUMULATED DEPRECIATION – INFRASTRUCTURE

ACCOUNT NUMBER 1319, ACCOUNTS RECEIVABLE—OTHER

ACCOUNT NUMBER 2600 – PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE

ACCOUNT NO. 5330, RESERVE FOR PREPAID ITEMS

ACCOUNT NUMBER 1312, ACCOUNTS RECEIVABLE—REIMBURSEMENTS

ACCOUNT NO. 6150, ENCUMBRANCES

ACCOUNT NUMBER 2040, INVESTMENT IN INTERFUND BUILDING AND CONSTRUCTION LOANS

ACCOUNT NUMBER 1210, DEPOSITS IN SURPLUS MONEY INVESTMENT FUND

ACCOUNT NO. 3310, ACCRUED INTEREST PAYABLE

ACCOUNT NO. 5530, FUND BALANCE–UNAPPROPRIATED

ACCOUNT NUMBER 2120, ADVANCES TO OTHER FUNDS

ACCOUNT NUMBER 2740, INVENTORY OF SURVEYED EQUIPMENT

ACCOUNT NO. 5350, RESERVE FOR ENCUMBRANCES