State of Connecticut Accounting Manual - YEAR-END PROCEDURES AND FINANCIAL REPORTING GAAP REPORTING FORM - OTHER ASSETS AND LIABILITIES

STATE OF CONNECTICUT
OFFICE OF THE COMPTROLLER
GAAP REPORTING FORM
OTHER ASSETS AND LIABILITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 1994

GAAP Form No.9

Instructions

For purposes of this form, other assets and liabilities are defined as any assets or liabilities which your agency may have at June 30 and which are not reported in GAAP Forms 1-7.

Notes:

  1. Complete this form only if the total of all other assets or liabilities to be reported on this form (see Note "b") is greater than or equal to $100,000.
  2. Do not report on this form the following:
    1. Assets or liabilities that are specifically excluded from being reported according to the instructions in GAAP Forms 1-7. For example, petty cash (Form 1) loans receivable (Form 3a), etc.
    2. Unpaid vendor invoices.
    3. Assets or liabilities reported in financial statements submitted to us according to GAAP Form No. 8.

If your agency has any other assets or liabilities, please complete columns 1-4 of GAAP Form No. 9 as follows:

  1. Enter fund number in which the asset or liability should be reported.
  2. Enter a description of the asset or liability.
  3. Enter a description of the revenue or expenditure to be recorded.
  4. Enter the balance of the asset or liability at June 30.

If your agency does not have any such other assets and liabilities, please check "form not applicable" on GAAP Forms Control Sheet.

ACCOUNTING MANUAL 10-34 MAY 1994
Notes: GAAP Form No. 9
1. Read the instructions before completing this form.
2. Round off to whole numbers.
State of Connecticut
Office of the Comptroller
GAAP Reporting Form - other assets and liabilities
For the Fiscal Year Ended June 30, 1990
OTHER ASSETS   OTHER LIABILITIES
1 2 3 4   1 2 3 4
Fund
Number		 Asset
Description		 Revenue
Description
Amount		   Fund
Number		 Liability
Description		 Expenditure
Description
Amount
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total     Total  
Agency Name_____________________________Agency #_____ Reminder This form should be returned not later than September 7, 1990 to: Prepared by_________________________________Date_____ Office of the Comptroller, Central Accounting Division, (signature and title) GAAP Reporting Unit, 55 Elm Street, Hartford, CT 06106 Reviewed by_________________________________Date____ (signature and title) Agency Telephone #____________________________________
ACCOUNTING MANUAL 10-35 OCTOBER 1990


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