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Unformatted text preview: BUDGETARY FUND BALANCE RESERVED FOR ENCUMBRANCES 2,700,000 Record encumbrances. P17-14 (continued) 3. Expenditures 142,000 Due to Other Funds 142,000 Record liability to other funds for services received. 4. BUDGETARY FUND BALANCE RESERVED FOR ENCUMBRANCES 2,700,000 ENCUMBRANCES 2,700,000 Reverse encumbrances for items received. Expenditures 2,700,000 Vouchers Payable 2,700,000 Record expenditures. BUDGETARY FUND BALANCE RESERVED FOR ENCUMBRANCES 60,000 ENCUMBRANCES 60,000 Reverse reserve for encumbrances. Expenditures (Prior Period) 58,000 Vouchers Payable 58,000 Actual expenditure for goods received. Due to Other Funds 210,000 Vouchers Payable 210,000 Record approval for payment to other funds. Vouchers Payable 2,640,000 Cash 2,640,000 Record voucher payments. 5. ENCUMBRANCES 91,000 BUDGETARY FUND BALANCE RESERVED FOR ENCUMBRANCES 91,000 Record May 10 encumbrance....
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