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ACCY161_Sp11_Notes04 - ACCY 161 Spring 2011 I Lecture#4...

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ACCY 161 – Spring 2011 Lecture#4 Budgetary Control for Operating Accounts #2 Page 1 of 3 I. Class Notes 1. Join the listserv on the class web page: ACCY161-L 2. Exam #1 study guide will be ready this weekend on the class web page 3. Take the practice exam as many times as you want to become familiar with the lock-down browser and the format of the exams II. Last Time A. Fund Track Accounts 1. Operating Accounts a. Revenue (Actual Revenue) b. Expenditures c. (Fund) Assets d. (Fund) Liabilities e. Fund Balance f. Other financing sources g. Other financing uses 2. Budgetary Accounts a. Estimated revenues b. Appropriations c. Encumbrances d. Estimated other financing uses e. Estimated other financing sources f. (Budgetary) Fund Balance B. Government-Wide Track Accounts – In Chapter 4 and today III. Note on Journal Entries in Textbook 1. Identification of which track: a. Fund track b. Government-wide track 2. Amounts 3. Use of subsidiary ledgers 4. Chapter-to-chapter carryovers
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ACCY 161 – Spring 2011
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