Cal. Code Regs. Tit. 2, § 927 - Chart of Accounts

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

Notes

Cal. Code Regs. Tit. 2, § 927

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).