Chap018-baker 30

Chap018-baker 30 - Fund 9. General Cash 393,000 Fund Taxes...

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Chapter 18 - Governmental Entities: Special Funds and Government-Wide Financial Statements 18-30 P18-13 (continued) Fund Journal Entries 7. Capital ENCUMBRANCES 75,000 Projects BUDGETARY FUND BALANCE – RESERVED Fund FOR ENCUMBRANCES 75,000 BUDGETARY FUND BALANCE – RESERVED FOR ENCUMBRANCES 75,000 ENCUMBRANCES 75,000 Expenditures 75,000 Contracts Payable 75,000 Contracts Payable 75,000 Cash 75,000 8. Internal Inventory of Supplies 1,900 Service Cash (or Vouchers Payable) 1,900
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Unformatted text preview: Fund 9. General Cash 393,000 Fund Taxes Receivable Current 386,000 Revenue Licenses and Fees 7,000 Allowance for Uncollectibles Current 3,800 Revenue Taxes 3,800 Estimate $7,800 Actual (4,000) Correction $3,800 10. Capital Cash 500,000 Projects Other Financing Sources Bond Issue 500,000 Fund 11. General BUDGETARY FUND BALANCE RESERVED Fund FOR ENCUMBRANCES 15,000 ENCUMBRANCES 15,000 Expenditures 15,000 Cash 15,000...
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This note was uploaded on 10/09/2011 for the course ACC 253 taught by Professor Strimling during the Fall '11 term at Harper.

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