State Administrative Manual (SAM)

CHAPTER 10400 - General Ledger Accounts

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Account #1110
General Cash 10401 
Account #1130
Revolving Fund Cash 10402 
Account#1140
Cash In State Treasury 10403 
Account #1150
CashIn Transit To State Treasury 10404 
Account #1190
Cash On Hand 10405 
Account #1210
Deposits in Surplus Money Investment Fund 10406 
Account #1311
Accounts Receivable - Abatements 10407 
Account #1312
Accounts Receivable - Reimbursements 10408 
Account #1313
Accounts Receivable - Revenue 10409 
Account #1315
Accounts Receivable - Dishonored Checks 10410 
Account #1316
Accounts Receivable - Cash Shortages 10411 
Account #1319
Accounts Receivable - Other 10412 
Account #1320
Accrued Interest Receivable 10413 
Account #1400
Due From Other Funds orAppropriations 10414 
Account #1510
Due From Federal Government 10415 
Account #1590
DueFrom Other GovernmentalEntities 10416 
Account #1600
Provision For Deferred Receivables 10417 
Account #1710
Expense Advances 10418 
Account #1730
Prepayments To Other Funds or Appropriations 10419 
Account #1742
Prepayments To Counties 10420 
Account #1749
PrepaymentsTo Other Governmental Entities 10421 
Account #2011
InvestmentIn Securities At Cost 10422 
Account #2012
Investment In Securities 10423 
Account #2013
PremiumOn Securities 10424 
Account #2014
Discount on Securities 10425 
Account #2021
InvestmentIn Common Stock 10426 
Account #2022
InvestmentIn Preferred Stock 10427 
Account #2040
Investment In Interfund Building and Construction Loans 10428 
Account #2120
Advances To Other Funds 10429 
Account #2170
Interfund Loans Receivable 10429.5 
Account #2310
Land 10430 
Account #2331
Improvements Other Than Buildings 10431 
Account #2341
Equipment 10432 
Account #2339
Accumulated Depreciation Improvements Other Than Buildings 10433 
Account #2349
Accumulated Depreciation Equipment 10433.1 
Account #2350
Construction WorkIn Progress 10434 
Account #2361
Non-Depreciable Infrastructure 10434.1 
Account #2362
Depreciable Infrastructure 10434.2 
Account #2369
Accumulated Depreciation - Infrastructure 10434.3 
Account #2410
Intangible Assets 10435 
Account #2412
Land Use Rights - Amortizable 10435.1 
Account #2413
Patents - Copyrights - Trademarks - Amortizable 10435.2 
Account #2414
Other Intangible Assets - Amortizable 10435.3 
Account #2422
Land Use Rights - Non-Amortizable 10435.4 
Account #2423
Provision For Deferred Interfund Loans Payable 10435.5 
Account #2424
Other Intangible Assets - Non-Amortizable 10435.6 
Account #2430
Internally Generated Intangible Assets in Progress 10435.7 
Account #2491
Accumulated Amortization - Computer Software 10435.8 
Account #2492
Accumulated Amortization - Land Use Rights 10435.9 
Account #2493
AccumulatedAmortization - Patents - Copyrights - Trademarks 10435.1 
Account#2494
Accumulated Amortization - Other Tangible Assets 10435.1 
Account #2500
Deferred Charges 10436 
Account #2600
Provision For Deferred Interfund Loans Payable 10436.1 
Account #2730
Deposits inCondemnation Proceedings 10437 
Account #2740
Inventory of SurveyedEquipment 10438 
Account #2920
Amount To Be Provided For Other Long Term Debt 10439 
Account #3010
Accounts Payable 10440 
Account #3020
Claims Filed 10441 
Account #3110
Due To Other Funds or Appropriations 10442 
Account #3120
Prepayments From Other Funds or Appropriations 10443 
Account #3210
Due To Federal Government 10444 
Account #3220
DueTo Local Governments 10445 
Account #3230
Liability For LocalSales Tax Collections 10446 
Account #3310
Accrued Interest Payable 10447 
Account #3410
Revenue Collected in Advance 10448 
Account #3420
Reimbursements Collected in Advance 10449 
Account #3520
Project Deposits 10450 
Account #3710
Cash Overages 10451 
Account #3730
Uncleared Collections 10452 
Account #3750
Unapprotioned Taxes 10453 
Account #3760
AccruedLeave Time 10454 
Account #3790
Other Current Liabilities 10455 
Account #4022
Interfund Building and Construction Loans Payable 10456 
Account #4050
Interfund Loans Payable 10456.5 
Account #4210
Installment Contracts Payable 10457 
Account #4220
Lease/Purchase Contracts 10458 
Account #5200
InvestmentIn General Fixed Assets 10459 
Account #5330
Reserve For Prepaid Items 10460 
Account #5350
Reserve For Encumbrances 10461 
Account #5370
Reserve For Interfund Loans Receivable 10461.5 
Account #5390
Other Reserves 10462 
Account #5530
Fund Balance - Unappropriated 10463 
Account #5570
Fund Balance - Clearing Account 10464 
Account #6150
Encumbrances 10465 
Account #8000
Revenue 10466 
Account #8100
Reimbursements 10467 
Account #9000
Appropriation Expenditures 10468 
Account #9811
Operating Transfers In 10469 
Account #9812
Operating Transfers Out 10470 
Account #9821
Interfund Interest Revenue 10471 
Account #9822
Interfund Interest Expense 10472 
Account #9891
Refunds To Reverted Appropriations 10473 
Account #9892
Prior-Year Revenue Adjustments 10474 
Account #9893
Prior-Year Appropriation Adjustments 10475