Cal. Code Regs. tit. 2 § 927
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
The following chart of balance sheet accounts shall be mandatory for all counties, wherever applicable:
| Cash | Inventory of materials and |
| Imprest cash | supplies |
| Cash with fiscal agents | Investments |
| Taxes receivable | Land |
| Allowance for uncollectible taxes | Structures and improvements Equipment |
| Accounts receivable | Construction in progress (7-1-68) |
| Allowance for uncollectible accounts | Future long term debt principal requirements |
| Advances receivable | Bonds authorized-unissued |
| Advances to intragovernmental service and enterprise funds | |
| Deposits with others |
| Warrants payable | Deposits from others |
| Accounts payable | Matured bond and interest payable |
| Tax anticipation notes payable | Other matured long term debt and interest payable |
| Advances payable | Bonds payable |
| Other long term debt payable |
| Fund balance--unavailable | Investment in general fixed assets (7-1-68) |
| Fund balance--available |
| Revenues | Expenditures |
| Estimated revenues | Appropriations |
| Unanticipated revenues | Encumbrances |
| Unrealized estimated revenues |
Cal. Code Regs. Tit. 2, § 927
2. Amendment of subsection (a) filed 2-3-72; effective thirtieth day thereafter (Register 72, No. 6).
3. Amendment of subsections (a) and (b) filed 3-8-77; effective thirtieth day thereafter (Register 77, No. 11).