Sundry accounts receivable ledger
Compiled text through Sep 15, 2021
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Sep 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
A separate sundry accounts receivable ledger shall be maintained for each general ledger to record all amounts due on open account from others than tenants or the State. The sundry accounts receivable ledger is subsidiary to and shall be controlled by account 1129, Sundry Accounts Receivable. A monthly trial balance of the sundry accounts receivable ledger shall be taken. Sundry accounts receivable may arise from insurance claims, damages to property by nonresidents, etc. A separate ledger sheet shall be prepared for each such account on which will be reflected the name and address of the debtor, and the nature of the terms and conditions of the account. A stock form of ledger sheet, as per Exhibit 3 of Appendix S-8, should be used.