(Continued) YEAR-END REPORTS—GENERAL 7950 (Cont. 2) (Revised 6/14) Below is a list of references, not in this chapter, related to year-end financial reporting. Subject SAM Section Reference Accruals and Adjustments – Standard Entries Accruals to Trust Accounts – Trust and Agency Funds Allotment-Expenditure Accounting Year-End Accruals 8380 8381 One-Year Appropriations 8382 Continuing Appropriations Change in Method of Accrual Closing Entries Controller’s Accounts General 8800 8860 Year-End Accruals Expenditures Federal Trust Funds Income General , From Investments 8284 8284.1 From Surplus Money Investment Fund 8284.2 From Condemnation Deposits Fund Prior Year Appropriation Adjustments Proprietary and Fiduciary Funds Revenue
(Continued) YEAR-END REPORTS—GENERAL 7950 (Cont. 2) (Revised 6/14) Below is a list of references, not in this chapter, related to year-end financial reporting. Subject SAM Section Reference Accruals and Adjustments – Standard Entries Accruals to Trust Accounts – Trust and Agency Funds Allotment-Expenditure Accounting Year-End Accruals One-Year Appropriations Continuing Appropriations 8380 8381 8382 Change in Method of Accrual Closing Entries Controller’s Accounts General Year-End Accruals 8800 8860 Expenditures Federal Trust Funds Income General From Investments From Surplus Money Investment Fund From Condemnation Deposits Fund , 8284 8284.1 8284.2 Prior Year Appropriation Adjustments Proprietary and Fiduciary Funds Revenue
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