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S of revenue, expenditures and changes in fund balance
- (1)Revenue
- (2)Expenditure
- (3)OFS(OFU)
- (4)Special Items
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Fund Balance
- (1)Nonspendable
- (2)Resticted
- (3)Committted
- (4)Assigned
- (5)Unassigned
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Revenue
- (1)Tax(Property Tax)
- (2)Grant
- (3)Fines
- (4)Charge for service (without self-supporting)
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Other Financing resource
(1)Operating transfer in (2)GOB proceeds
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Other Financing uses
Operating transfer out
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(Modified Accural)Capital Asset -purchase
Expediture 000 / Cash 000
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(Modified Accural)Capital Asset -Deprecitation
No
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(Modified Accural)Capital Asset -Disposal
Cash 000 / Special items 000
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(Modified Accural)Bond - Issue
Cash 000 / OFS 000
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(Modified Accural)Bond - Principal payment
Expenditure 000 / Cash 000
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(Modified Accural)Bond - Interst Paymnet
Expenditure 000 / Cash 000 (year-end cut off no!)
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Budgetary Accounting
- Dr. Estimated Revenue, Estimated OFS /
- Cr. Appropriation, Estimated OFU, Budgetary Fund Balance
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Encumbrance Accounting-First Car (Oreded 17,000, Received actual cost 16,800)
- (Order)
- Encumbrance cotrol 17000 / Budgetary Fund Balance-Reserve for Encumbrance 17000
- (received)
- (1) Budgetary Fund balace 17,000 / Encumbrance 17,000
- (2)Expenditure 16,800 / Vouchers payable 16800
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Encumbrance Accounting-First Car (Oreded 16,500, Closing-yet to be received)
- (Order)
- Encumbrance control 16,500 / Budgetary Fund balance-Reserve for Encumbrance 16,500
- (Closing)
- (1) Budgetary Fund balace 16,500 / Encumbrance 16,500
- (2)Unassigned Fund balance 16,500 / Assigned fund balance 16,500
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Grants - Unrestricted
Cash 000 / Revenue 000
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Grants - Restricted
- Cash 000 / Deferred Revenue 000
- (when grant is spent) Deferred Revenue 000 / Revenue 000
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Tax Anticipation Notes (TAN)
Cash 000 / TAN (liability) 000 ->Current liabilty
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Bond Anticipation Notes (BAN)
Cash 000 / OFS 000 ->Non-current liability
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