Article 2. Water Utility Districts | Midpage

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California Code of Regulations

Division 2. Financial Operations

Chapter 2. State Controller

Subchapter 3. Accounting Procedures for Special Districts

Article 2. Water Utility Districts

Article 2. Water Utility Districts

State of California

1041.1Application.1041.2Relation to Public Utilities Commission Accounts.1041.3Accounting Method and Basis.1041.4Funds.1041.5Current and Long-Term Accounts.1041.6Fixed Assets.1041.7Nominal Accounts.1041.8Subaccounts.1041.9Account Adjustments.1041.10Transactions Adjusting Prior Balances.1041.11Retirement of Fixed Assets.1041.12Options.1041.13Non-Water Activities.1042Funds.1043.1Asset and Other Debit Accounts.1043.2Liability and Other Credit Accounts.1043.3Revenue Accounts.1043.4Expense Accounts.