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California Code of Regulations
Title 2
Division 2. Financial Operations
Chapter 2. State Controller
Subchapter 1. Accounting Procedures for Counties
Subchapter 1. Accounting Procedures for Counties
State of California
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Article 1. General
Article 2. Definitions
Article 3. Funds
Article 4. Balance Sheet Accounts
Article 5. Revenue Accounts
Article 6. Expenditures
Article 7. Account Adjustment Policy