ACCY161Fa10_Notes04

ACCY161Fa10_Notes04 - ACCY 161 Fall 2010 I. Lecture#4...

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ACCY 161 – Fall 2010 Lecture#4 Budgetary Control for Operating Accounts #2 ACCY161Fa10_Notes04 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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This note was uploaded on 12/15/2011 for the course ACCY 161 taught by Professor Staff during the Fall '10 term at CSU San Bernardino.

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ACCY161Fa10_Notes04 - ACCY 161 Fall 2010 I. Lecture#4...

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