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1721 - 1740 of 1848 Results

HISTORY OF STATE OF CALIFORNIA ACCOUNTING

Chapter: 7100

Section: 7140

The history of the state’s system of accounting, chart of accounts and fiscal policies spans many years as described below: 1911 The Legislature established the Department of Public Accounting under the State Board of Control charged with the duty of devising and installing ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7140
DISTINCTIVE FEATURES OF GOVERNMENTAL ACCOUNTING

Chapter: 7100

Section: 7130

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7130
PURPOSE OF A SYSTEM OF ACCOUNTING

Chapter: 7100

Section: 7110

A uniform system of accounting is an organized arrangement of the accounting methods, procedures, and controls for all phases of financial record keeping. This system is designed to track, accumulate, organize, and present accurate and timely financial information and to be used in decision making. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7110
KEY ACCOUNTING ELEMENTS OF A FINANCIAL AND ADMINISTRATIVE IT SYSTEM

Chapter: 7100

Section: 7120

(Revised and Renumbered from 7262 08/2020) Any state agency/department that plans to implement, design or acquire, modify or update a financial and administrative information technology (IT) system after obtaining the necessary approvals outlined in SAM section 7260, must ensure the system in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7120
SYSTEM OF ACCOUNTS

Chapter: 7000

Section: 7150

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7150
MEALS AND MEAL TICKET BOOKS

Chapter: 11000

Section: 11030

Deleted and renumbered to 8599

https://www.dgs.ca.gov/Resources/SAM/TOC/11000/11030
PAYMENTS BY EMPLOYEES

Chapter: 11000

Section: 11020

Deleted and renumbered to 8599

https://www.dgs.ca.gov/Resources/SAM/TOC/11000/11020
RECORDS AND RECORD RETENTION

Chapter: 11000

Section: 11040

Deleted and renumbered to 8599

https://www.dgs.ca.gov/Resources/SAM/TOC/11000/11040
STATE-OWNED HOUSING – REPORTING AND WITHHOLDING REQUIREMENTS

Chapter: 11000

Section: 11010

Section deleted and renumbered to 8599

https://www.dgs.ca.gov/Resources/SAM/TOC/11000/11010
SERVICES FURNISHED TO EMPLOYEES

Chapter: 11000

Section: 11000

Section deleted and renumbered to 8599

https://www.dgs.ca.gov/Resources/SAM/TOC/11000/11000
NON-CURRENT LIABILITIES

Chapter: 7600

Section: 7634

(Summary Account 2500-2590 and Legacy Level 1 Accounts 4000-4700) Account Account Name Account Definition Legacy 2500 Advances and Loans Payable-Noncurrent Summary account for noncurrent advances and loans payable. 4000 2500000 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7634
OTHER FINANCIAL SOURCES/USES

Chapter: 7600

Section: 7680

(Summary Account 6 and Legacy Level 2 Account 9810) Account Account Name Account Definition Legacy 6 Transfers Includes Appropriated and Unappropriated Transfers. 9810 62 Appropriated Operating Transfers to Other Funds Su ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7680
INFLOW OF RESOURCES

Chapter: 7600

Section: 7660

The high-level revenue accounts described in this section include General Revenues, Federal Government Receipts, Other Receipts, Additions (Trust, Agency, Feeder Funds), Reimbursements, and Unappropriated Receipts. The accounts listed below are the high-level 1, 2, and 3 revenue accounts. For ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7660
OUTFLOW OF RESOURCES

Chapter: 7600

Section: 7670

The high level accounts described in this section includes appropriated and unappropriated expenditures, expenses and other uses of financial resources. The accounts are listed in various categories which represent the type of goods or services purchased. The accounts listed below are the hi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7670
BUDGETARY ACCOUNTS

Chapter: 7600

Section: 7650

The level 1 and 2 Legacy Budgetary accounts below are not mapped to accounts. The budgetary ledger in FI$Cal is used to track and report budgetary accounts. Account Account Name Account Definition Legacy Not used Controller's Budgetary Accounts Sum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7650
CURRENT LIABILITIES

Chapter: 7600

Section: 7630

(Summary Accounts 2000-2090 and Legacy Level 1 Accounts 3000-3700) Account Account Name Account Definition Legacy 200000 Accounts Payable Amounts due to private persons or organizations for outstanding obligations for goods and services receive ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7630
TANGIBLE ASSETS

Chapter: 7600

Section: 7624

(Summary Account 160 and Legacy Level 1 Account 2300) Account Account Name Account Definition Legacy 1600000 Land Cost or appraised value of state-owned land and interests in land. 2310 1601 Buildings Summary account of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7624
CHART OF GENERAL LEDGER ACCOUNTS

Chapter: 7600

Section: 7610

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7610
CURRENT ASSETS

Chapter: 7600

Section: 7620

CASH IN STATE TREASURY AND AGENCY ACCOUNTS (Summary Account 110 and Legacy Level 1 Account 1100) Account Account Name Account Definition Legacy 1100000 Cash on Hand Amount of cash and/or checks received but not deposited due to their nature, or ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7620
NON-CURRENT ASSETS

Chapter: 7600

Section: 7622

INVESTMENTS (Summary Account 150 and Legacy Level 1 Account 2000) Account Account Name Account Definition Legacy 1501 Investments in Debt Securities Summary account of securities held for the production of interest revenue. 2010 15 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7622