CURRENT ASSETS - 7620

1100000

Cash on Hand

Amount of cash and/or checks received but not deposited due to their nature, or to preserve the state’s right for full or further collections (e.g. bid deposits, and partial or insufficient receipts.).

1190

1101000

General Cash-CTS Accounts

Amount of cash collected and deposited in the general checking account for remittance to a fund in the State Treasury, refunding to payers, or reimbursing banks for dishonored checks. Agency Trust Fund Cash (1101400) is not included in this account.

1110

1101200

Revolving Fund Cash

Cash advanced from an appropriation in a state treasury fund for office revolving fund purposes.

1130

1101400

Agency Trust Fund Cash

Trust cash deposited in agency/department accounts that will not be remitted to a fund in the State Treasury (e.g., Marketing Act trust, institutional trust, or departmental trust money).

1120

1104000

Cash in State Treasury

Amount of cash remitted to a fund in the State Treasury. For funds that are accounted for entirely by one agency/department (non-shared), this account shows the cash balance in the State Treasury to the credit of the particular fund.

For funds that are not accounted for entirely by one agency/department (shared), this account shows the net agency/department remittances to or disbursements from the fund in the State Treasury.

1140

1105000

Cash in Agency Accounts–Banks /Savings & Loan Associations

Cash deposited in agency/department demand and or time bank/savings and loan association accounts. Deposits may be made in bank/savings and loan associations accounts only when specifically authorized by law or by the Director of Finance.

1160

1105200

Cash in Agency Accounts-US Treasury

Cash deposited in trust with U.S. Treasury.

1170

1107000

Cash with Fiscal Agents

Cash deposited with fiscal agents. Including deposits made by the State Treasurer for redemption and interest payments on general obligation bonds.

1180

Not used

General Cash, Remittance in Transit

Cash disbursed (remitted) to the State Treasury via form CA 21 A, Report to State Controller of Remittance to State Account, but not yet credited by the SCO to the appropriate accounts

1115

Not Used

Cash in Transit to State Treasury

Cash disbursed (remitted) by agency/department check to the State Treasury via CA 21, Report to Controller of Remittance to State Treasurer, but not yet credited by the SCO to the appropriate account.

1150

1120000

Deposits in Surplus Money Investment Fund

Fund cash on deposit in the Surplus Money Investment Fund for the production of interest revenue.

1210

1200

Accounts Receivable-General

Summary of general receivable accounts

1310

1200000

Accounts Receivable-Revenue

Revenue receivable from private persons or organizations which will be remitted to the State Treasury to the credit of a fund when collected. Amounts receivable as revenue from other funds/appropriations or other governments are classified as Due From Other Funds or Appropriations, or Due From Other Governments.

1313

1200050

Accounts Receivable-Reimbursements

Amounts due from private persons or organizations for goods or services furnished which are credited to an appropriation as reimbursements. Reimbursement amounts due from other funds/appropriations or governments are classified as Due From Other Funds or Appropriations, or Due From Other Governments.

1312

1200100

Accounts Receivable-Abatements

Amounts due from private persons or organizations which are classified as reductions of expenditures. Abatement amounts due from other funds/appropriations or other governments are classified as Due From Other Funds or Appropriations, or Due From Other Governments.

1311

1200150

Accounts Receivable-Dishonored Checks

Amounts due for dishonored checks plus dishonored check charges, if applicable.

1315

1200200

Accounts Receivable-Cash Shortages

Amounts of cash shortages recorded against a cashier.

1316

1200375

Accounts Receivable – CalATERS Advance Replenishment in Process

Amount of warrant issued for a CalATERS interfaced travel advance recovery.

Not Used

1200900

Refunds Clearing

Amount of cash used for refunds or collection of employee repayments of unused travel advances.

Not Used

1200910

NSF Receipts Clearing

Amount of cash used to buy back dishonored checks or replacement payments collected from dishonored checks.

Not Used

Not used

Accounts Receivable-Operating Revenue

Amount of operating revenue receivables

1314

1209

Accounts Receivable-Other

Summary of other receivable accounts

1319

1209000

Accrued Interest Receivable

Accrued interest included in the purchase price of securities purchased between interest dates. The applicable portion of the first interest received on such securities is credited to this account rather than to an interest revenue account.

1320

1209100

Accounts Receivable–Audit Exceptions

Amounts due from non-governmental entities for audit exceptions. Audit exceptions due from other governments are classified as Due From Other Governments

1340

1209200

Retirement Contributions Receivable

Retirement contributions due from members and employers. This account is used only by Retirement Systems.

1360

1209300

Loans Receivable

Current portion of long-term loans made to individuals or organizations that are expected to be repaid within one year.

1330

1209400

Contingent Receivables

Amounts due from private persons or organizations for claims, whether contested or uncontested, when the receivable is uncertain but appears to have a prospect of (1) favorable settlement or (2) becoming a valid receivable.

1380

1209900

Accounts Receivable-Other

Amounts due from private persons or organizations that are not described in any of the defined receivable accounts. This may include accounts receivable, Due From Other Funds or Appropriations, or Due From Other Governments applicable to reverted appropriations.

1319

1221

Loans Receivable

Summary of loans receivable accounts

2110

1221000

Student Loans Receivable

Unpaid loans made to students and the unrecovered litigation costs concerning the collection of delinquent repayment that have been charged to the delinquent borrowers.

2112

1221100

Veterans Farm and Home Loan Contracts

Loans to veterans from the Veterans Farm and Home Building Fund of 1943.

2111

1221200

Postponed Property Tax Receivable–Principal

Amounts due from private persons for property tax paid by the state on behalf of individuals. These receivables are secured by liens against real property.

1351

1221250

Postponed Property Tax Receivable–Interest

Interest due from private persons on property tax payments made by the state. These receivables are secured by liens against real property.

1352

1221500

Construction Loans Receivable

Construction loans made to borrowers to finance housing developments

2113

1221510

Construction Loans Receivable–In Default

Portion of construction loans that are past their due date for repayment (due but not repaid by borrowers) at year end.

2114

1221900

Loans Receivable–Other

Loans to individuals or organizations, not described in any of the defined loan accounts.

2119

1222

Advances Receivable

Summary of advances receivable accounts

Not used

1222000

Advances to Other Funds

Repayable advances to other funds.

2120

1222100

Advances to Agency and Revolving Funds

Amounts advanced to Agency and Revolving Funds.

2125

1225

Loans to Other Governments

Summary of loans to other governments accounts.

2140

1225100

Loans to School Districts

Loans made to school districts.

2143

1225200

Loans to Other Governmental Entities

Loans made to other governmental entities (e.g. cities, counties, and special districts).

2149

1225900

Interfund Loans Receivable

Loans to other funds.

2170

1225905

Interfund Construction Loans Receivable

Construction loans receivable from other funds.

2130

1240000

Due From Other Funds

Amounts due from other funds.

1410

1240100

Due From Other Appropriations (Same Fund)

Amounts due from other appropriations within the same fund.

1420

1240200

Due From General Fund – Cash Flow Loans

Amounts due from General Fund for cash flow loans

Not used

1240900

Due From Interagency Receivables and Payables

Amounts due from interagency receivables and payables.

Not used

1260000

Due From Federal Government

Amounts due from the federal government.

1510

1261000

Due From School Districts

Current portion of amounts due from school districts under various legal and contractual provisions. It includes amounts due for overpayments of apportionment.

1540

1262000

Due From Other Governmental Entities

Amounts due from other governmental entities (cities, counties, and special districts) under various legal and contractual provisions.

1590

1290

Provision for Deferred Receivables

Summary of Provision for Deferred Receivables

1290000

Provision for Deferred Receivables

Provision for receivable amounts not likely to be collected within one year.

1600

1290010

Provision for Deferred Due from Other Funds

Provision for amounts due from other funds not likely to be collected within one year.

Not used

1290020

Provision for Deferred from Other Governments

Provision for amounts due from other governments not likely to be collected within one year.

Not used

1291

Allowance for Uncollectible Receivables

Summary of Allowance for Uncollectible Receivables

1291000

Allowance for Uncollectible Accounts Receivable

Receivables that are estimated to be uncollectible. The allowance account is subtracted from receivables for financial reporting purposes.

1390

1291010

Allowance for Uncollectible Due from Other Funds

Portion of amounts due from other funds estimated to be uncollectible.

Not used

1291020

Allowance for Uncollectible Due from Other Government

Portion of amounts due from other governments estimated to be uncollectible.

Not used

1301100

Expense Advances

Cash disbursed from the office revolving fund for expenses other than travel and salary advances.

1710

1301200

Travel Advances

Travel advances made to employees from the office revolving fund.

1712

1301300

Salary Advances

Salary advances made to employees from the office revolving fund.

1714

1309

Other Prepaid Expenses

Other prepaid expenses that will be charged to expense during the accounting periods benefited rather than the period in which the payment is made (e.g., unexpired insurance).

1720

1309000

Prepaid Office Supplies Expense

Office supplies that will be charged to expense as manufacturing activities are conducted.

1721

1309100

Prepayments to Nongovernmental Entities

Advance payments made to nongovernmental entities.

1750

1309200

Prepayments to Other Funds / Appropriations

The unexpended balance of advance payments made to other appropriations and /or funds.

1730

1309300

Prepaid Insurance

Prepaid insurance that will be charged to expense during the accounting periods benefited rather than the period in which the payment is made.

Not used

13095

Prepayments to Other Governments

Summary account of intergovernmental prepayments.

1740

1309510

Prepayments to School Districts

Advance payments made to school districts.

1741

1309520

Prepayments to Counties

Advance payments made to counties.

1742

1309590

Prepayments to Other Governmental Entities

Advance payments made to other governmental entities.

1749

1400000

Merchandise Held for Sale

The cost of merchandise held for sale.

1910

1401000

Raw Materials Inventory

The cost of raw materials on hand for agencies/departments with manufacturing activities.

1930

1402000

Work in Progress

The cost of partially completed products for agencies/departments with manufacturing activities. Sometimes referred to as "Work in Process" or "Goods in Process."

1940

1403000

Finished Goods

The cost of completed but unsold units on hands for agencies/departments with manufacturing activities.

1950

1404000

Manufacturing Supplies

The cost of manufacturing supplies for agencies/departments which operate stores systems or manufacturing activities.

1960