4-12 hw - Katelin Janis State Government Special Revenue...

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Katelin Janis State Government - Special Revenue Fund CASH LICENSE FEES RECEIVABLE SUPPLIES Fish and Game Fund Journal Entries bb 200,000 bb 125,000 bb 9,000 December 31, 2015 1,150,000 125,000 287,500 272,000 128,000 283,650 Item # Account Title Debits Credits 303,000 1 Estimated Revenues 1,400,000 300,000 Estimated Other Financing Source 300,000 305,000 128,000 12,850 Appropriations 1,670,000 980,600 Budgetary fund balance 30,000 337,000 2 Encumbrances 26,000 Budgetary fund balance - Reserve for encumbrances 26,000 ACCOUNTS PAYABLE WAGES PAYABLE FUND BALANCE 3 Cash 1,150,000 66,000 bb 3,000 bb 265,000 bb Hunting & Fishing License Revenue 1,025,000 287,500 3,600 Licenses fees receivable 125,000 303,000 3,600 Licenses fees receivable 128,000 Hunting & Fishing License Revenue 128,000 50,500 3,000 265,000 4 Cash 272,000 Fines revenue 272,000 HUNTING AND FISHING OTHER FINANCING 5 Encumbrances 277,000 LICENSE REVENUE FINES REVENUE SOURCES -- TRANSFERS IN Budgetary fund balance - Reserve for encumbrances 277,000 6 Supplies 287,500 1,025,000 272,000 300,000 Accounts payable 287,500 128,000 Budgetary fund balance - Reserve for encumbrances 289,000 Encumbrances 289,000 1,153,000 272,000 300,000 7 Accounts payable 303,000 Cash 303,000 CURRENT EXPENDITURES CAPITAL 8 Cash 300,000 WILDLIFE MANAGEMENT EXPENDITURES

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