REVOLVING FUND - 7810

(Revised: 11/2024)

 

A revolving fund subsidiary ledger, or Cash Book, is a detailed record of the revolving fund cash in the agency/department’s checking account. The ledger is debited for receipts deposited and credited for revolving fund checks drawn. The balance shows the cash portion of the revolving fund’s advance amount. For information on revolving fund accounting, see SAM Section 8150.

 

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