10473 ACCOUNT NO. 9891 - REFUNDS TO REVERTED APPROPRIATIONS
(Revised 5/87)
Normal Balance: Credit
Purpose: This account shows the amount of abatements and reimbursements to reverted appropriations accrued and the amount of abatements and reimbursements remitted as such to the State Treasurer but not ordered into the State Treasury until after reversion of the appropriation to which they apply.
Subsidiaries: None
Normal Entries:
| Entry No. |
Debits |
Entry No. |
Credits |
A-10. Adjustment is made for checks still dishonored as of June 30 by agencies that do not adjust their accounts for each dishonored transaction during the year.
A-12. Billed abatement, reimbursement, and non-revenue receivables are deferred if not believed to be collectible during the coming fiscal year.
C-1. Final June 30 account balance is closed to Account No. 5530 or 5570. |
19. Amounts received that are applicable to an appropriation that has reverted.
A-4. Amounts collected are reclassified because they will not be recorded in the State Treasury before the appropriation reverts.
A-9. Amounts earned as of June 30 but not received are accrued. |
