TAILIEUCHUNG - VI Accounting for Securities/Investments

Using a thin kerf blade will be a big help on a job like this, for two reasons. First, because it moves less wood it is easier to push the piece through the cut, and secondly because the kerf is less wide, less wood is wasted in the cut and you can get more pieces from your stock. One disadvantage to thin kerf blades is that they can wobble a bit in the cut, making a rougher cut than with a regular blade, but the pieces will need to be sanded anyway so this is not a serious problem. It. | VI Accounting for Securites Investments This chapter provides a uniform procedure to record the accounting events associated with the purchase and sale of securities or investments. These procedures may be used by any agency that has direct responsibility for the purchase and sale of securities or investments. The following is a list of terms with the definitions as used in this chapter Discount - When the purchase price of a security is less than the Face Value. The difference is called a Discount and recorded in General Ledger Account GLA 2014-Discount on Securities. Interest Purchased - When a security is purchased between interest payment dates a portion of the purchase price is to cover the interest earned by the seller as of the sale date. This is recorded in GLA 1320-Accrued Interest Receivable. It is liquidated when the interest payment for the entire period is received. Premium - When the purchase price of a security is more than the face value. The difference is called a Premium and recorded in GLA 2013-Premium on Securities. There are two GLAs available to record the face value of securities GLA 2011-Investment in Securities at Cost - Used when there is NO stated interest rate on the investment example Treasury Bills and GLA 2012-Investment in Securities - Used for securities that have a stated interest rate. ACCOUNTING EVENTS Exhibit VI-1 lists the securities investments accounting events corresponding CALSTARS transaction codes and shows accounting events in the T-Account format. CALSTARS Procedure Manual Transmittal 20-3 9 29 2000 VI-1 EXHIBIT VI-1 SECURITIES INVESTMENTS ACCOUNTING EVENTS Security or Investment purchases One or more of the following entries must be made 1 Record Face Value of Security. TC S01 - Record Face Value of Security Dr. 2011 Investments in Securities at Cost or Dr. 2012 Investments in Securities Cr. 1140 Cash in State Treasury OR TC S02 - Claim Payment for Face Value of Security Dr. 2011 Investments in Securities at Cost or .

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