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Unformatted text preview: 282,000 Vouchers Payable 7,400 Cash 289,400 c. Close nominal accounts: Revenue – County Grant 100,000 Other Financing Source – Bond Issue 200,000 Other Financing Source – Bond Premium 5,000 Fund Balance – Unreserved 305,000 Fund Balance – Unreserved 294,400 Expenditures 289,400 Other Financing Use – Transfer Out to Debt Service Fund 5,000 E18-6 (continued) d. Transfer of ending balance and close transfer account: Other Financing Use – Transfer Out to Debt Service Fund 10,600 Cash 10,600 Fund Balance – Unreserved 10,600 Other Financing Use – Transfer Out to Debt Service Fund 10,600...
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This note was uploaded on 04/18/2008 for the course ACCT cost taught by Professor Staff during the Spring '08 term at Oklahoma State.
- Spring '08