Cal. Code Regs. tit. 2 § 1051.11
Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Transactions which adjust nominal account balances of prior fiscal periods are posted to one of two current accounts, Revenues Applicable To Prior Years or Expenses Applicable To Prior Years.
Cal. Code Regs. Tit. 2, § 1051.11