California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 4 - Harbor and Port Districts
Section 1061.11 - Transactions Adjusting Prior Balances
Universal Citation: 2 CA Code of Regs 1061.11
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Transactions which adjust nominal account balances of prior fiscal period are posted to one of two current accounts, Revenues Applicable To Prior Years or Expenses Applicable To Prior Years.
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