C158
C · Collections and Receivables
To record cash donations collected in an expenditure account, as allowed by law.
Budgetary
Budgetary Entry
DebitCredit
426600 Other Actual Business-Type Collections From Non-Federal Sources
445000 Unapportioned - Unexpired Authority 462000 Unobligated Funds Exempt From Apportionment
Proprietary
Proprietary Entry
DebitCredit
101000 Fund Balance With Treasury
560000 Donated Revenue - Financial Resources