STATE OF CONNECTICUT
OFFICE OF THE COMPTROLLER
GAAP REPORTING FORM
DEFERRED REVENUE
FOR THE FISCAL YEAR ENDED JUNE 30, 1990

GAAP Form No.4

Instructions

For purposes of this form, deferred revenue is defined as cash collected by the State from private individuals and organizations or from other governments on or prior to June 30 for goods or services to be provided by the State in the next fiscal year.

Notes:

  1. Complete this form only if the total of all deferred revenues (item 3) to be reported on this form is greater than or equal to $100,000.
  2. Do not report on this form the following deferred revenue:
    1. Fees collected in advance (e.g. licenses, permits, etc.).
    2. Restricted grants collected in advance - grants that are appropriated in the General or Transportation funds (SID No. 300, 400 and 500) and that are coded to revenue objects 99300 and 99310 (Federal Grants) and 99200 (Grants-Other than Federal).

If your agency has any such deferred revenue(s), please complete items 1-3 of GAAP Form No. 4 as follows:

  1. Enter the revenue account number that was used when the revenue was collected.
  2. Enter a description of the deferred revenue.
  3. Enter the amount of the deferred revenue at June 30.

If your agency does not have any deferred revenue, please check "form not applicable" on GAAP Forms Control Sheet.

ACCOUNTING MANUAL 10-24 OCTOBER 1990

Notes: GAAP Form No. 4 1. Read the instructions before completing this form.
 2. Round off to whole numbers.

State of Connecticut
Office of the Comptroller
GAAP Reporting Form - Deferred Revenue
For the Fiscal Year Ended June 30, 1990
1 2 3
Fund
Number
Agency
Number
SID
Number
Revenue
Object
Number
Account Description Amount
  Total  
Agency Name_____________________________Agency #_____  Reminder This form should be returned not later than September 7, 1990 to: 

Office of the Comptroller, 
Central Accounting Division,
GAAP Reporting Unit, 
55 Elm Street, 
Hartford, CT 06106 
Prepared by_________________________________Date_____
(signature and title) 
 Reviewed by_________________________________Date____
 (signature and title) 
Agency Telephone Number___________________________________
ACCOUNTING MANUAL 10-25 OCTOBER 1990


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