ACCOUNT NUMBER 1313, ACCOUNTS RECEIVABLE–REVENUE - 10409
(Revised: 02/1999)
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 Number |
Debits |
Entry Number |
Credits |
|
6. |
Invoices are prepared for revenue transactions. |
7. |
Cash is received and applied, realized accounts receivable- revenue. |
|
A-3 |
Year-End accruals are recorded |
8. |
Cash is applied, realized accounts receivable-revenue. |
|
|
|
9. |
Accounts receivable are written off. |
|
|
|
35. |
Interest on investments accrued at June 30 is received. |
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|
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36. |
Cash is received and applied from the sale of accounts receivable– revenue. |
Revisions
No Revisions for this item.
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