Transactions which adjust operating account balances of prior fiscal periods are posted to one of two current operating accounts:
Expenditures applicable to prior years, or
Revenues applicable to prior years
Cal. Code Regs. Tit. 2, § 1111.9
Transactions which adjust operating account balances of prior fiscal periods are posted to one of two current operating accounts:
Expenditures applicable to prior years, or
Revenues applicable to prior years
Cal. Code Regs. Tit. 2, § 1111.9