In_class_exercises_-_CH_3

In_class_exercises_-_CH_3 - IN CLASS EXERCISE 3--9. General...

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Unformatted text preview: IN CLASS EXERCISE 3--9. General Ledger Debits a. Credits Subsidiary Ledger Debits Credits Estimated Revenues Ledger: TAXES LICENSES AND PERMITS FINES AND FORFEITS INTERGOVERNMENTAL REVENUES Appropriations Ledger: GENERAL GOVERNMENT PUBLIC SAFETY PUBLIC WORKS PARKS AND RECREATION MISCELLANEOUS ______________________________________________________________________ b. General Ledger Debits Credits Subsidiary Ledger Debits Credits 1. 3-1 General Ledger Debits Credits Subsidiary Ledger Debits Credits Revenues Ledger: LICENSES AND PERMITS FINES AND FORFEITS 2. Encumbrances Ledger: GENERAL GVT PUBLIC SAFETY PUBLIC WORKS PARKS AND RECREATION MISCELLANEOUS 3. 3-2 Encumbrances Ledger: GENERAL GOVERNMENT PUBLIC SAFETY PUBLIC WORKS PARKS AND RECREATION MISCELLANEOUS General Ledger Debits Expenditures Ledger: GENERAL GOVERNMENT PUBLIC SAFETY PUBLIC WORKS PARKS AND RECREATION MISCELLANEOUS Credits Subsidiary Ledger Debits Credits c. CALCULATION OF BUDGETED BUT UNREALIZED REVENUES AS OF JULY 31, 2010 UNREALIZED SOURCE PROPERTY TAXES LICENSES AND PERMITS FINES AND FORFEITS INTERGOVERNMENTAL BUDGETED ACTUAL REVENUE TOTAL $2,700,000 $43,000 $2,657,000 3-3 d. CALCULATION OF AVAILABLE APPROPRIATIONS, AS OF JULY 31, 2010 AVAILABLE APPROPRIATIONS ENCUMBRANCES EXPENDITURES APPROPRIATIONS GENERAL GVT PUBLIC SAFETY PUBLIC WORKS PARKS & RECREATION MISCELLANEOUS TOTAL $2,650,000 $800 $29,200 $2,620,000 3-4 ...
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This note was uploaded on 02/23/2010 for the course ACCT 20680 taught by Professor Navaroli during the Winter '10 term at CSU San Bernardino.

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In_class_exercises_-_CH_3 - IN CLASS EXERCISE 3--9. General...

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