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SAM - Chapter 10400

10429.5     ACCOUNT NO. 2170 - INTERFUND LOANS RECEIVABLE
(New 06/05)
 
Normal Balance:  Debit
 
Purpose:  This account shows the receivable amount of repayable loans between funds which is not expected to be collected within the current or ensuing fiscal year.
 
Subsidiaries:  File of applicable documents.
 
Normal Entries:
Entry No. Debits Entry No. Credits
Entries to this account will usually be made by special journal entries as circumstances require.

 

Updated : 7/9/2007