C402 C · Collections and Receivables

To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial footnote that is collected by an agency to be deposited directly into a General Fund Receipt Account. In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.

DebitCredit

131000 Accounts Receivable

132500 Taxes Receivable

134000 Interest Receivable - Not Otherwise Classified

134100 Interest Receivable - Loans

134200 Interest Receivable - Investments

134300 Interest Receivable - Taxes

134900 Interest Receivable on Uninvested Funds

136000 Penalties and Fines Receivable - Not Otherwise Classified

136100 Penalties and Fines Receivable - Loans

136300 Penalties and Fines Receivable - Taxes

137000 Administrative Fees Receivable - Not Otherwise Classified

137100 Administrative Fees Receivable - Loans

137300 Administrative Fees Receivable - Taxes

137400 Criminal Restitution Receivable

531000 Interest Revenue - Other

531100 Interest Revenue - Investments

531200 Interest Revenue - Loans Receivable/Uninvested Funds

532000 Penalties and Fines Revenue

532500 Administrative Fees Revenue

560000 Donated Revenue - Financial Resources

582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

582100 Tax Revenue Accrual Adjustment - Individual

582200 Tax Revenue Accrual Adjustment - Corporate

582300 Tax Revenue Accrual Adjustment - Unemployment

582400 Tax Revenue Accrual Adjustment - Excise

582500 Tax Revenue Accrual Adjustment - Estate and Gift

582600 Tax Revenue Accrual Adjustment - Customs

590000 Other Revenue