Excel Project #2 - Tyler Collins.xls - JOURNAL ENTRIES...

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JOURNAL ENTRIESState GovernmentCapital Project Fund Journal EntriesDecember 31, 2017Account TitleDebits Credits 1Encumbrances Control2,100,000 Budgetary Fund Balance - Reserve for Encumbrances2,100,000 2aCash23,600,000 Taxes Receivable 2,550,000 Fuel Tax Revenue21,050,000 2bTaxes Recievable2,900,000 Fuel Tax Revenue2,900,000 3Encumbrances Control23,650,000 Budgetary Fund Balnace - Reserve for Encumbrances23,650,000 4aBudgetary Fund Balance - Reserve for Encumbrances24,005,000 Encumbrances Control24,005,000 4bCapital Expenditures24,005,000 Contracts Payable24,005,000 5Contracts Payable23,375,000 Cash23,375,000 State GovernmentDebt Service Fund Journal EntriesDecember 31, 2017Account TitleDebits Credits 6Cash4,800,000 Other Financing Sources - Transfers In 4,800,000 7Expenditures - Interest2,985,000 Expenditures - Principal1,850,000 Cash4,835,000 8aCash20,000,000 Other Financing Sources - Refunding of Existing Debt20,000,000 8bOther Financing Uses - Refunding of Existing Debt20,000,000 Cash20,000,000
STATE GOVERNMENTGeneral ledger CAPITAL PROJECTS FUND GENERAL LEDGER CASH TAXES RECEIVABLE CONTRACTS PAYABLE FUND BALANCE bb8,700,000 bb2,550,000 2,550,000 2a1,875,000 bb9,375,000 bb23,375,000 5 2a23,600,000 2b2,900,000 5 23,375,000 24,005,000 4b2,900,000 2,505,000 9,375,000 8,925,000

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