State Administrative Manual
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SAM - Chapter 8900

8931     CHART OF GENERAL LEDGER ACCOUNTS
(Renumbered 2/65)
 
The following is a chart of General Ledger Accounts for the state bonds group of accounts:

ASSETS
Account No.
B 21
B 22
B 23
Account Title
Deposits with Bond officer
State Bonds Authorized
State Building Certificates Authorized
ACCOUNTABILITY ACCOUNTS
Account No.
B 71
B 72
B 73
B 74
B 75
B 76
B 77
B 78
B 79
Account Title
Printed State Building Certificates
Printed State Bonds Pending Delivery
State Bonds Submitted for Registration or Exchange
State Bonds Unissued
State Bonds Outstanding
State Bonds Redeemed
State Building Certificates Unissued
State Building Certificates Outstanding
State Building Certificates Redeemed

 

Updated : 6/6/2007