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1761 - 1780 of 1848 Results

ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

Chapter: 10500

Section: 10537

(New and renumbered from 8671, 8672, and 10520) ACQUISITION – PURCHASE Purpose: To record the acquisition of capital assets by means of purchase, lease/installment, or other means of purchase. References: SAM sections 8610.1-8610.8, 8615-8615.4, 8630-8637, and 8366. General Ledger &ndas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10537
ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

Chapter: 10500

Section: 10528

Purpose: To record the payment against the agency/department's fund and appropriation in settlement of a condemnation proceeding for acquisition of real property. In settlement of some condemnation proceedings, payment is made to the grantor (property owner) from the agency/department's fund and app ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10528
ENTRY NO. 38 – DISPOSAL OF CAPITAL ASSETS

Chapter: 10500

Section: 10538

(New and renumbered from 8671, 8672, and 10521) DISPOSITION – SALE Purpose: To record the disposition of capital assets by sale for funds using the modified accrual basis of accounting. References: SAM sections 8640-8643, and 8366. General Ledger – Modified Accrual Basis Debit/ C ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10538
ENTRY NO. 1 – REVOLVING FUND ADVANCE

Chapter: 10500

Section: 10501

Purpose: To record the initial revolving fund advance from an appropriation and/or revision of an existing revolving fund. References: SAM section 8100 and Government Code section 16400. Record Revolving Fund Advance and/or Revision of Revolving Fund Debit/ Credit Account Le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10501
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

Search DGS

1761 - 1780 of 1848 Results

ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

ENTRY NO. 38 – DISPOSAL OF CAPITAL ASSETS

ENTRY NO. 1 – REVOLVING FUND ADVANCE

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