Chart of Accounts - 07/01/13 and Later - General Accounting Office
Chart of Accounts - 07/01/13 and Later - General Accounting Office
Chart of Accounts - 07/01/13 and Later - General Accounting Office
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PARTARIZONA ACCOUNTING MANUALAND SECTIONIV-A-1PAGE4DATE<strong>07</strong>/<strong>01</strong>/<strong>13</strong>SUBJECTCOMPTROLLER GENERAL LEDGERFY 14 CHART OF ACCOUNTSCASHGAAP GAAP Normal Account AccountCat Class Account Balance Title Definition/Use1 10 0<strong>07</strong>0 D Cash on Deposit With Treasurer Currency, coin, checks, postal<strong>and</strong> express Treasurer moneyorders <strong>and</strong> banker’s drafts intransit to or on h<strong>and</strong> with the StateTreasurer.1 10 0<strong>07</strong>1 D Cash Invested With Treasurer1 10 0<strong>07</strong>2 D Cash on H<strong>and</strong> Cash used strictly for makingchange, not for reimbursements.1 10 0<strong>07</strong>7 D Cash – Food Stamps1 10 1<strong>01</strong>1 C Payments Outst<strong>and</strong>ing Warrants issued that have notcleared the bank.1 10 1<strong>01</strong>2 C ACH Payments Outst<strong>and</strong>ing1 10 1<strong>01</strong>3 C Tax Refund – ACH Payments For DOR Use OnlyOutst<strong>and</strong>ing1 11 0<strong>07</strong>5 D Cash Revolving Fund1 11 91<strong>01</strong> D BOA Servicing For Treasurer Use Only1 11 92<strong>01</strong> D WFB Servicing For Treasurer Use Only1 11 93<strong>01</strong> C BAA Servicing For Treasurer Use Only1 11 9302 D BAA Warrant Clearing For Treasurer Use Only1 11 9304 D BAA DES Unemployment For Treasurer Use OnlyInsurance Premium1 11 9305 D BAA Surepay Adjustment For Treasurer Use Only1 11 9306 D BAA ACH Disbursements For Treasurer Use Only1 11 9314 D BAA Highway Magazine For Treasurer Use Only1 11 9319 D BAA Capitol Museum For Treasurer Use Only1 11 94<strong>01</strong> C NBA Servicing For Treasurer Use Only1 11 95<strong>01</strong> C CFB Servicing For Treasurer Use Only1 11 9659 D CMB Custody ServiceFor Treasurer Use OnlyCompensation1 11 9671 D Chase Operating Portfolio Sweep For Treasurer Use Only1 11 9673 D Chase Endowment Portfolio For Treasurer Use OnlySweep1 11 9675 D Chase Equities Sweep For Treasurer Use Only1 11 97<strong>01</strong> D SBA Servicing For Treasurer Use Only1 12 0<strong>07</strong>6 D Cash – Bank Service Deposits1 12 0080 D Cash on Deposit with OtherFiscal AgentsDeposits with Fiscal Agents
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