California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 1 - Accounting Procedures for Counties
Article 4 - Balance Sheet Accounts
Section 927 - Chart of Accounts
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The following chart of balance sheet accounts shall be mandatory for all counties, wherever applicable:
(a) Assets.
| 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 |
(b) Liabilities.
| 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 |
(c) Equities.
| Fund balance--unavailable | Investment in general fixed assets (7-1-68) |
| Fund balance--available |
(d) Operating Accounts.
| Revenues | Expenditures |
(e) Budgetary Accounts.
| Estimated revenues | Appropriations |
| Unanticipated revenues | Encumbrances |
| Unrealized estimated revenues |
1.
Amendment of subsection (b) filed 9-16-70; effective thirtieth day thereafter
(Register 70, No. 38). For prior history, see Register 69, No.
21.
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).
