State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3883 – Issuance of Parks and Wildlife Gift Cards

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 2010
Issue Date: 2010-05-01
Revised Date: 2020-08-07

Description


To record the issuance of Parks and Wildlife gift cards. The issuance of the gift card is recorded as a deferred revenue using this revenue code. When the gift cards are redeemed, revenue should be recognized using the specific revenue code(s) for which the gift card was redeemed. The cards may only be redeemed at state park offices for entry, facility and activity fees, state park annual passes, and park store merchandise.



Due Date


At time of sale



Deposit Funds




Notes




USAS Values


Appropriation Year 26
USAS Title ISSUANCE OF PARKS & WILDLIFE GIFT CARDS
Receipt Category 10 – Parks and Wildlife
Receipt Type 90 – Other Receipts
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE



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