State Administrative Manual
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SAM - Chapter 10400

10435.5     ACCOUNT NO. 2500 - PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE
(New 06/05)
 
Normal Balance:  Debit

Purpose:  This account shows the liability amount for repayable loans between funds which are not expected to be repaid within the current or ensuing fiscal year and are, therefore, deferred.

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