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Module 7 Assignment_Nick Miller

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3 views

Module 7 Assignment_Nick Miller

Uploaded by

nicholasm456123
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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E 20-8

Journal
Date
Jun. 30, 2011

Jun. 30, 2011

P 20-2
P 20-11

Journal
Date
1) Jul. 1

2)

3) Dec. 1

3)

4) Mar. 15

5)

6) Apr. 1

7)
8) Jun. 15

9)

Jun. 30

Closing Entries:

Journal
Date
Jun. 30
Journal
Account
Unreserved Fund Balance
Appropriations
Estimated Revenue
(To reverse entry for recording budget)

Reserve for Encumbrances - Prior Year


Revenues
Nonreciprocal Transfer In
Expenditure Current Year
Expenditure Prior Year
Encumbrances
Unreserved Fund Balance

(To close account, including the


reserve for prior year for encumbrances)

City of Batavia
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For the Year Ended June 30, 2015
Revenues
Expenditures
Excess Revnue Over Expenditures
Other Financing Sources:
Nonreciprocal Transfers Out

Excess Revenue and Other Financing


Sources Over Expenditures and Other Financing Uses
Total Fund Balance, July 1, 2014
Total Fund Balance, June 30, 2015
City of Batvia
General Fund
Balance Sheet
As of June 30, 2015
Assets:
Cash
Taxes Receivable - Deliquent
Less: Allowance for Uncollectible Taxes - Deliquent
Due From County
Total Assets

Liabilities & Fund Balance


Liabilities:
Vouchers Payable
Notes Payable
Total Liabilities
Fund Balance:
Fund Balance - Restricted
Fund Balance - Unassigned
Total Fund Balance
Total Liabilities and Fund Balance

Journal
Account
Cash
Due to General Fund
Expenditures
Cash
Cash
Other Financing Sources - Proceeds From Bond Issue
Other Financing Uses - Nonreciprocal Transfer to Debt Service Funds
Cash
Encumbrances
Reserve for Encumbrances
Encumbrances
Reserve for Encumbrances
Cash
Deferred Grant Revenue
Expenditures
Reserve For Encumbrances
Vouchers Payable
Encumbrances
Vouchers Payable
Cash
Expenditures
Contracts Payable - Current
Contracts Payable - Retained Percentage
Reserve For Encumbrances
Encumbrances
Due to General Fund
Cash
Deferred Grant Revenue
Revenue

Journal
Account
Revenue
Other Financing Sources - Proceeds from Bond Issue
Reserve For Encumbrances
Fund Balance - Restricted
Expenditures
Other Financing Uses - Nonreciprocal Transfer to Debt Services Fund
Encumbrances

City of Cerone
Civic Center Construction Fund
Balance Sheet
As of June 30, 2012
Assets:
Cash
Total Assets

Liabilities and Fund:

Deferred State Grant


Contracts Payable - Current
Contracts Payable - Retained Percentage
Total Liabilities
Fund Balance:

Restricted
Total Fund Balance

Total Liabilities and Fund Balance


Nick Miller
12/1/2024

Debit Credit
500
17,500
18,000

2,000
17,380
3,200
16,450
1,900
1,000
3,230

Changes in Fund Balance


30, 2015
$ 980,000
940,000
40,000

(10,000)

30,000
80,000
$ 110,000
5

$ 80,000
$ 160,000
30,000 130,000
18,000
$ 228,000

$ 58,000
60,000
118,000

$ 20,000
90,000
110,000
$ 228,000

Debit Credit
500,000
500,000
320,000
320,000
10,100,000
10,100,000
100,000
100,000
12,000,000
12,000,000
55,000
55,000
2,500,000
2,500,000
51,000
55,000
51,000
55,000
51,000
51,000
2,000,000
1,880,000
120,000
2,000,000
2,000,000
500,000
500,000
2,371,000
2,371,000

Debit Credit
2,371,000
10,100,000
10,000,000
10,000,000
2,371,000
100,000
10,000,000

Fund

$ 12,129,000
$ 12,129,000

$ 129,000
1,880,000
120,000
2,129,000
10,000,000
10,000,000

$ 12,129,000

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