9 CRR-NY 1641-1.2NY-CRR
STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 9. EXECUTIVE DEPARTMENT
SUBTITLE S. DIVISION OF HOUSING AND COMMUNITY RENEWAL
CHAPTER III. LOW RENT HOUSING
SUBCHAPTER D. ACCOUNTING MANUAL FOR PUBLIC HOUSING AGENCIES
PART 1641. ACCOUNT CLASSIFICATION
SUBPART 1641-1. CHART OF ACCOUNTS
9 CRR-NY 1641-1.2
9 CRR-NY 1641-1.2
1641-1.2 Subsidiary ledger accounts.
(a) Subsidiary ledger accounts, supporting the respective general ledger accounts, fall into three major groups, as follows:
1400 group—Development Cost Accounts
3000 group—Income Accounts
4000 group—Expense Accounts
(b) The subsidiary ledger accounts appear in the chart of accounts, in the above order, following the general ledger accounts. The 1400 accounts are maintained in a separate cost analysis ledger and the 3000 and 4000 accounts are maintained in a separate income and expense analysis ledger.
(c) Separate cost analysis ledgers and income and expense ledgers will be required in connection with each related program of a State-aided project, as well as for the development and operation of the project proper.
(d) Subsidiary ledger accounts have similarly been grouped, by type, in the chart of accounts which follows, the accounts designating group headings being distinguished, likewise, from the actual accounts to be maintained in the subsidiary ledgers by underlining.
9 CRR-NY 1641-1.2
Current through September 15, 2021
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.