Article 4. Harbor and Port 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 4. Harbor and Port Districts

Article 4. Harbor and Port Districts

State of California

1061.1Application.1061.2Accounting Method and Basis.1061.3Funds.1061.4Nominal Accounts.1061.5Fixed Assets.1061.6Disposition of Fixed Assets.1061.7Cash Discounts.1061.8Current and Long-Term Assets.1061.9Interest During Construction Period.1061.10Account Adjustments.1061.11Transactions Adjusting Prior Balances.1061.12Investments.1061.13Bond Premium, Discount and Expense.1062Standard Funds.1063.1Asset and Other Debit Accounts.1063.2Liability and Other Credit Accounts.1063.3Revenue Centers.1063.4Revenue Accounts.1063.5Expense Centers.1063.6Expense Accounts.