This preview shows pages 1–2. Sign up to view the full content.
This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: 90,000 Fund Expenditures 84,000 Contracts Payable 84,000 7. Private-Investments 32,000 Purpose Additions - Contributions 32,000 Trust Fund Cash 1,100 Additions - Investment Earnings 1,100 P18-15 (continued) Fund Journal Entries 8. Capital Cash 308,000 Projects Other Financing Sources Bond Issue 300,000 Fund Other Financing Sources Bond Premium 8,000 Other Financing Uses Transfer Out to Debt Service Fund 8,000 Cash 8,000 Debt Cash 8,000 Service Other Financing Sources Transfer Fund In from Capital Projects Fund 8,000 Capital ENCUMBRANCES 300,000 Projects BUDGETARY FUND BALANCE RESERVED Fund FOR ENCUMBRANCES 300,000 BUDGETARY FUND BALANCE RESERVED FOR ENCUMBRANCES 300,000 ENCUMBRANCES 300,000 Expenditures 297,000 Cash 297,000...
View Full Document