California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 8 - Waste Disposal Districts
Section 1101.11 - Account Adjustments-Prior
Universal Citation: 2 CA Code of Regs 1101.11
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Transactions which correct 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."
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
