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SAM - Chapter 10400

10444     ACCOUNT NO. 3210 - DUE TO FEDERAL GOVERNMENT
(Revised 5/87)
 
Normal Balance:  Credit
 
Purpose:  This account shows amounts due to the Federal Government under various legal and contractual provisions, other than reimbursements for services received which are accounted in Account No. 3010, Accounts Payable.
 
Subsidiaries:  File of Documents Schedules or other records if appropriate.
 
Normal Entries:
Entry No. Debits Entry No. Credits
This account is credited when a liability to the federal government is incurred and debited when payments thereon are made. No Standard Entries are shown since this account has limited use.

 

Updated : 7/9/2007