SAM¾GENERAL LEDGER ACCOUNTS
ACCOUNT NO. 1110 GENERAL CASH 10401
ACCOUNT NO. 1130 REVOLVING FUND CASH 10402
ACCOUNT NO. 1140 CASH IN STATE TREASURY 10403
ACCOUNT NO. 1150 CASH IN TRANSIT TO STATE TREASURY 10404
ACCOUNT NO. 1190 CASH ON HAND 10405
ACCOUNT NO. 1210 DEPOSITS IN SURPLUS MONEY INVESTMENT FUND 10406
ACCOUNT NO. 1311 ACCOUNTS RECEIVABLE—ABATEMENTS 10407
ACCOUNT NO. 1312 ACCOUNTS RECEIVABLE—REIMBURSEMENTS 10408
ACCOUNT NO. 1313 ACCOUNTS RECEIVABLE—REVENUE 10409
ACCOUNT NO. 1315 ACCOUNTS RECEIVABLE—DISHONORED CHECKS 10410
ACCOUNT NO. 1316 ACCOUNTS RECEIVABLE—CASH SHORTAGES 10411
ACCOUNT NO. 1319 ACCOUNTS RECEIVABLE—OTHER 10412
ACCOUNT NO. 1320 ACCRUED INTEREST RECEIVABLE 10413
ACCOUNT NO. 1400 DUE FROM OTHER FUNDS OR APPROPRIATIONS 10414
ACCOUNT NO. 1510 DUE FROM FEDERAL GOVERNMENT 10415
ACCOUNT NO. 1590 DUE FROM OTHER GOVERNMENTAL ENTITIES 10416
ACCOUNT NO. 1600 PROVISION FOR DEFERRED RECEIVABLES 10417
ACCOUNT NO. 1710 EXPENSE ADVANCES 10418
ACCOUNT NO. 1730 PREPAYMENTS TO OTHER FUNDS OR APPROPRIATIONS 10419
ACCOUNT NO. 1742 PREPAYMENTS TO COUNTIES 10420
ACCOUNT NO. 1749 PREPAYMENTS TO OTHER GOVERNMENTAL ENTITIES 10421
ACCOUNT NO. 2011 INVESTMENT IN SECURITIES AT COST 10422
ACCOUNT NO. 2012 INVESTMENT IN SECURITIES 10423
ACCOUNT NO. 2013 PREMIUM ON SECURITIES 10424
ACCOUNT NO. 2014 DISCOUNT ON SECURITIES 10425
(Continued)
TL 345 10400 INDEX SEPTEMBER 1993
SAM¾GENERAL LEDGER ACCOUNTS
(Continued)
ACCOUNT NO. 2021 INVESTMENT IN COMMON STOCK 10426
ACCOUNT NO. 2022 INVESTMENT IN PREFERRED STOCK 10427
ACCOUNT NO. 2040 INVESTMENT IN INTERFUND BUILDING AND CONSTRUCTION LOANS 10428
ACCOUNT NO. 2120 ADVANCES TO OTHER FUNDS 10429
ACCOUNT NO. 2310 LAND 10430
ACCOUNT NO. 2331 IMPROVEMENTS OTHER THAN BUILDINGS 10431
ACCOUNT NO. 2341 EQUIPMENT 10432
ACCOUNT NO. 2339 ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER THAN BUILDINGS 2349, ACCUMULATED
DEPRECIATION EQUIPMENT 10433
ACCOUNT NO. 2350 CONSTRUCTION WORK IN PROGRESS 10434
ACCOUNT NO. 2410 INTANGIBLE ASSETS 10435
ACCOUNT NO. 2600 DEFERRED CHARGES 10436
ACCOUNT NO. 2730 DEPOSITS IN CONDEMNATION PROCEEDINGS 10437
ACCOUNT NO. 2740 INVENTORY OF SURVEYED EQUIPMENT 10438
ACCOUNT NO. 2920 AMOUNT TO BE PROVIDED FOR OTHER LONG
TERM DEBT 10439
ACCOUNT NO. 3010 ACCOUNTS PAYABLE 10440
ACCOUNT NO. 3020 CLAIMS FILED 10441
ACCOUNT NO. 3110 DUE TO OTHER FUNDS OR APPROPRIATIONS 10442
ACCOUNT NO. 3120 PREPAYMENTS FROM OTHER FUNDS OR APPROPRIATIONS 10443
ACCOUNT NO. 3210 DUE TO FEDERAL GOVERNMENT 10444
ACCOUNT NO. 3220 DUE TO LOCAL GOVERNMENTS 10445
ACCOUNT NO. 3230 LIABILITY FOR LOCAL SALES TAX COLLECTIONS 10446
(Continued)
TL 345 10400 INDEX (Cont. 1) SEPTEMBER 1993
SAM¾GENERAL LEDGER ACCOUNTS
(Continued)
ACCOUNT NO. 3310 ACCRUED INTEREST PAYABLE 10447
ACCOUNT NO. 3410 REVENUE COLLECTED IN ADVANCE 10448
ACCOUNT NO. 3420 REIMBURSEMENTS COLLECTED IN ADVANCE 10449
ACCOUNT NO. 3520 PROJECT DEPOSITS 10450
ACCOUNT NO. 3710 CASH OVERAGES 10451
ACCOUNT NO. 3730 UNCLEARED COLLECTIONS 10452
ACCOUNT NO. 3750 UNAPPORTIONED TAXES 10453
ACCOUNT NO. 3760 ACCRUED LEAVE TIME 10454
ACCOUNT NO. 3790 OTHER CURRENT LIABILITIES 10455
ACCOUNT NO. 4022 INTERFUND BUILDING AND CONSTRUCTION LOANS
PAYABLE 10456
ACCOUNT NO. 4210 INSTALLMENT CONTRACTS PAYABLE 10457
ACCOUNT NO. 4220 LEASE/PURCHASE CONTRACTS 10458
ACCOUNT NO. 5200 INVESTMENT IN GENERAL FIXED ASSETS 10459
ACCOUNT NO. 5330 RESERVE FOR PREPAID ITEMS 10460
ACCOUNT NO. 5350 RESERVE FOR ENCUMBRANCES 10461
ACCOUNT NO. 5390 OTHER RESERVES 10462
ACCOUNT NO. 5530 FUND BALANCE–UNAPPROPRIATED 10463
ACCOUNT NO. 5570 FUND BALANCE–CLEARING ACCOUNT 10464
(Continued)
TL 345 10400 INDEX (Cont. 2) SEPTEMBER 1993
SAM—GENERAL LEDGER ACCOUNTS
(Continued)
ACCOUNT NO. 6150 ENCUMBRANCES 10465
ACCOUNT NO. 8000 REVENUE 10466
ACCOUNT NO. 8100 REIMBURSEMENTS 10467
ACCOUNT NO. 9000 APPROPRIATION EXPENDITURES 10468
ACCOUNT NO. 9811 OPERATING TRANSFERS IN 10469
ACCOUNT NO. 9812 OPERATING TRANSFERS OUT 10470
ACCOUNT NO. 9821 INTERFUND INTEREST REVENUE 10471
ACCOUNT NO. 9822 INTERFUND INTEREST EXPENSE 10472
ACCOUNT NO. 9891 REFUNDS TO REVERTED APPROPRIATIONS 10473
ACCOUNT NO. 9892 PRIOR YEAR REVENUE ADJUSTMENTS 10474
ACCOUNT NO. 9893 PRIOR-YEAR APPROPRIATION ADJUSTMENTS 10475
TL 345 10400 INDEX (Cont. 3) SEPTEMBER 1993
SAM¾GENERAL LEDGER ACCOUNTS
ACCOUNT NO. 1110, GENERAL CASH 10401
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows the amount of cash other than Agency Trust Fund Cash collected by the agency and deposited or to be deposited in its general checking account for remittance to a fund in the State Treasury or refunded to payers, but not yet remitted or refunded. At least once each month amounts determined to be earned, and therefore proper for deposit in a fund, are remitted to the State Treasury. Amounts determined to be not due to the State are refunded to payers. At the end of the fiscal year, an adjustment is made to this account for undeposited receipts as described under Account No. 1190, Cash on Hand.
Subsidiaries: None
Normal Entries:
Entry No. Debits / Entry No. Credits7. Cash is received for deposit in the general cash account.
Entry No. A–1 is reversed as of July 1. / 10. Cash is remitted to the State Treasury, paid to banks for dishonored checks, or refunded to payers.
11. (Alternate entry for dishonored checks)
A–1. Adjustment is made for cash undeposited at June 30.
ACCOUNT NO. 1130, REVOLVING FUND CASH 10402
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows the amount of funds advanced from the State Treasury for revolving fund purposes (see 8100). Except for year-end reporting purposes, an agency revolving fund operates on an impress basis. The account balance at all times, except at year-end, equals (1) revolving fund cash on hand and in the centralized treasury system general checking account plus (2) the amount of the Revolving Fund Receivables Ledger balance. If the advance is made from a fiscal year appropriation, the amount of the fund is returned to the State Treasury at the close of the fiscal year or the State Controller's Office is requested to journalize the amount as a return to the appropriation from which it was advanced and as a withdrawal from the subsequent fiscal year appropriation. At the end of the fiscal year, the impress amount of change and cash purchase funds and the amount of undeposited receipts is reported in Account No. 1190, Cash on Hand.
Subsidiaries: Revolving Fund Cash Book and Revolving Fund Receivables Ledger
Normal Entries:
Entry No. Debits / Entry No. Credits1. Claim for revolving fund advance is filed with the State Controller's Office.
Entry No. A–2 is reversed as of July 1 to reestablish the revolving fund on an imprest basis. / (The physical return of a revolving fund, or any portion of it, would be included in Entry No. 10, Remittance of cash to the State Treasury.)
A–2. Revolving fund account balance is reduced to actual cash balance in fund as of June 30.
TL 323 10401 MAY 1987
SAM¾GENERAL LEDGER ACCOUNTS
ACCOUNT NO. 1140, CASH IN STATE TREASURY 10403
(Revised 5/87)
Normal Balance: Debit
Purpose: For funds that are accounted entirely by one agency, this account shows the cash balance in the State Treasury to the credit of the particular fund.
For funds that are not accounted entirely by one agency, this account shows the net agency remittances to or disbursements from the particular fund in State Treasury during the fiscal year. At the end of the fiscal year, the account balance is transferred to Account No. 5570, Fund Balance–Clearing Account to facilitate the closing of nominal accounts.
Subsidiaries: None
Normal Entries:
Entry No. Debits / Entry No. Credits12. Cash is ordered into the fund in treasury upon order of the State Controller's Office.
19. Unused portion of prepayments to Architecture Revolving Fund, Water Resources Revolving Fund, or the Highway Fund is returned upon completion of project.
29. A Controller's Transfer is received returning a deposit from the Condemnation Deposits Fund.
31. Moneys are returned from the Surplus Money Investment fund.
32. Interest is received from the Surplus Money Investment Fund or the Condemnation Deposits Fund.
34. Proceeds from the sale or redemption of investments are received.
35. Interest on investment securities is received.
A–13. For funds not accounted entirely by one agency, the account balance is transferred to Account No. 5570 to facilitate closing nominal accounts at June 30. / 4. Funds are transferred to the State Payroll Revolving Fund for the payment of salaries and wages and state contributions.
5. Notices of Claims Paid, Form CD–102, are received from the State Controller's Office for warrants written in payment of claims filed.
14. State Controller's Office transfers an advance to a service agency.
15. Controller's Transfer is received in settlement of "NO WARRANTS" claims.
17. The State Controller's Office transfers an advance to the Architecture Revolving Fund, the Water Resources Revolving Fund, or the Highway Fund.
27. The State Controller's Office transfers a deposit to the Condemnation Deposits Fund.
31. Moneys are transferred to the Surplus Money Investment Fund.
33. Investment securities are purchased.
TL 323 10403 MAY 1987
SAM—GENERAL LEDGER ACCOUNTS
ACCOUNT NO. 1150, Cash in Transit to State Treasury 10404
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows the amount of cash remitted by the agency to the State Treasury but not yet credited by the State Controller's Office to the appropriate accounts. Upon advice from the State Controller's Office that the money has been ordered into a fund in the State Treasury to the credit of the fund (and appropriation, if any), the agency reflects the transaction in its accounts by reducing this in transit account balance.
Subsidiaries: File of Uncleared Remittances to State Treasury
Normal Entries:
Entry No. Debits / Entry No. Credits10. Cash is remitted to the State Treasury. / 12. Cash is ordered into a fund in treasury by the State Controller's Office.
ACCOUNT NO. 1190, Cash on Hand 10405
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows during the fiscal year the amount of: (1) cash withdrawn directly from the State Treasury as change funds, cash purchase funds, or cash payment funds; and (2) cash or checks that will not be deposited, such as bid deposits and payments of smaller amounts than are due the state which if deposited would prejudice the state's right to make further collections. At the end of the fiscal year, a journal entry is made transferring to this account: (1) from Account No. 1110, General Cash, and Account No. 1120, Agency Trust Fund Cash, the amount of undeposited receipts; (2) from revolving funds the imprest amounts of change and cash purchase funds withdrawn and the amount of undeposited receipts; and (3) from other cash accounts the amount of undeposited receipts.
Subsidiaries: Open Items in Cash on Hand Register
Normal Entries:
Entry No. Debits / Entry No. Credits13. Cash is received that is not expected to be deposited.
A–1. Agency general cash is adjusted as of June 30 for any undeposited general cash on hand at that date.
A–2. Agency revolving fund is adjusted as of June 30 for amount of cash in sub-revolving funds and undeposited cash in agency. / Entry No. A–1 is reversed as of July 1.
Entry No. A–2 is reversed as of July 1 to reestablish the revolving fund on an imprest basis.
TL 367 10404 FEBRUARY 1999
SAM—GENERAL LEDGER ACCOUNTS
ACCOUNT NO. 1210, DEPOSITS IN SURPLUS MONEY INVESTMENT FUND 10406
(Revised 5/95)
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 securities is credited to the participating funds. Interest receivable at fiscal year-end is accounted in Account No. 1400.
Subsidiaries: None
Normal Entries:
Entry No. Debits / Entry No. Credits31. Surplus cash is transferred to the Surplus Money Investment Fund. / 31. Cash is returned to the agency's fund in treasury.
ACCOUNT NO. 1311, ACCOUNTS RECEIVABLE—ABATEMENTS 10407
(Revised 2/99)
Normal Balance: Debit
Purpose: This account shows the amount receivable from private entities as abatements of expenditures. For state accounting purposes, abatements are as defined in SAM Section 10220.
Subsidiaries: Accounts Receivable Ledger or File
Normal Entries:
Entry No. Debits / Entry No. Credits4. Gross amount of salary overpayments per Controller's registers of accounts receivable. / 4. Gross amount of salary overpayments recovered from the State Payroll Revolving Fund.
Note: The two elements of the net entry made from the Payroll Expenditure Register are shown separately above for clarity.
6. Invoices are prepared for expenditure abatements.A–3. Year-end accruals are recorded. / 7. Cash is received and applied, realizing accounts receivable–abatements (excluding salary overpayments).
8. Cash is applied, realizing accounts receivable–abatements (excluding salary overpayments).
9. Accounts receivable are written off.
36. Cash is received and applied from the sale of accounts receivable–abatements.
A–4. Abatement receivables are reclassified at the time an appropriation reverts.
TL 367 10406 FEBRUARY 1999
SAM—GENERAL LEDGER ACCOUNTS
ACCOUNT NO. 1312, ACCOUNTS RECEIVABLE—REIMBURSEMENTS 10408
(Revised 2/99)
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 No. Debits / Entry No. Credits6. Invoices are prepared for appropriation reimbursements.
A–3. Year-end accruals are recorded. / 7. Cash is received and applied, realizing accounts receivable–reimbursements.
8. Cash is applied, realizing accounts receivable–reimbursements.
9. Accounts receivable are written off.
36. Cash is received and applied from the sale of accounts receivable–reimbursements.
A–4. Reimbursement receivables are reclassified at the time an appropriation reverts.
ACCOUNT NO. 1313, ACCOUNTS RECEIVABLE–REVENUE 10409
(Revised 2/99)
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 No. Debits / Entry No. Credits6. Invoices are prepared for revenue transactions.
A–3. Year-end accruals are recorded.
A–5. Interest earnings on investments are accrued as of June 30. / 7. Cash is received and applied, realizing accounts receivable–revenue.
8. Cash is applied, realizing accounts receivable–revenue.
9. Accounts receivable are written off.
35. Interest on investments accrued at June 30 is received.
36. Cash is received and applied from the sale of accounts receivable–revenue.
TL 367 10408 FEBRUARY 1999