Derived GAAP Entry (Period 1-12) Class Fund (CSU Account Account Name (Net Position) Program Fund) Amount 836-Restricted: 711101 Cash and cash equivalents 90 465 $30,000 Expendable - Other Grants and contracts, noncapital: 836-Restricted: 721002 50 465 ($10,000) Federal Expendable - Other Grants and contracts, noncapital: 836-Restricted: 721004 50 465 ($15,000) Non-governmental Expendable - Grants and contracts, noncapital: 836-Restricted: 721003 50 465 ($5,000) Expendable - Other Accounting records derived from for recording receipt of funds from grants and Journal Description contracts. GAAP Manual Entry (Period 998) Fund Class Account Account Name (Net Position) Program (CSU Fund) Amount Grants and contracts, noncapital: 836-Restricted: 721002 50 465 $10, 000 Federal Expendable - Other Grants and contracts, noncapital: 836-Restricted: 721004 50 465 $15,000 Non-governmental Expendable - Other Grants and contracts, noncapital: 836-Restricted: 721003 50 465 $5,000 State Expendable - 836-Restricted: 712105 Unearned revenue-current 90 465 ($10,000) Expendable - 836-Restricted: 712202 Unearned revenue-noncurrent 90 465 ($15,000) Expendable - Other Deferred inflows-Nonexchange 836-Restricted: 712304 90 465 ($5,000) transactions Expendable - To report resources received in advance as unearned revenues and deferred inflows of Journal Description resources. CSU
Derived GAAP Entry (Period 1-12) Account Account Name Fund (Net Position) Program Class (CSU Fund) Amount 711101 Cash and cash equivalents 836-Restricted: Expendable - Other 90 465 $30,000 721002 Grants and contracts, noncapital: Federal 836-Restricted: Expendable - Other 50 465 ($10,000) 721004 Grants and contracts, noncapital: Non-governmental 836-Restricted: Expendable - 50 465 ($15,000) 721003 Grants and contracts, noncapital: 836-Restricted: Expendable - Other 50 465 ($5,000) Journal Description Accounting records derived from for recording receipt of funds from grants and contracts. GAAP Manual Entry (Period 998) Account Account Name Fund (Net Position) Program Class (CSU Fund) Amount 721002 Grants and contracts, noncapital: Federal 836-Restricted: Expendable - Other 50 465 $10, 000 721004 Grants and contracts, noncapital: Non-governmental 836-Restricted: Expendable - Other 50 465 $15,000 721003 Grants and contracts, noncapital: State 836-Restricted: Expendable - 50 465 $5,000 712105 Unearned revenue-current 836-Restricted: Expendable - 90 465 ($10,000) 712202 Unearned revenue-noncurrent 836-Restricted: Expendable - Other 90 465 ($15,000) 712304 Deferred inflows-Nonexchange transactions 836-Restricted: Expendable - 90 465 ($5,000) Journal Description To report resources received in advance as unearned revenues and deferred inflows of resources. CSU
CH_04.05.02_Grants_Contracts_and%20Gifts_FINAL.docx