Deposits Payable (COA)
This account
group is used to record payments made to state agencies by private individuals,
firms and corporations which are immediately refundable under specified
conditions. These include deposits made as a prerequisite to obtaining
goods and services, security deposits, deposits from other funds and governmental
subdivisions, escheats payable, as well as deposits required to be made
for various purposes such as breakage, keys, reservations, etc.
-
217120
Federal Government
-
217130
N.C. Funds and Government Units
-
217140
Patient Deposits
-
217150
Student Deposits
-
217160
Tenants Deposits
-
217170
Due to Deferred Compensation Plan Participants
-
217180
Investment Trust Distributions
The
payable related to the net investment income allocated to participants
in the Local Government Investment Trust Fund.
-
217190
Funds Held for Others
This
account is used to record all other deposits not classified elsewhere.
