Professional Documents
Culture Documents
1. JOURNAL ENTRIES
DEBIT CREDIT
A. ESTIMATED REVENUE..500,000
ESTIMATED OTHER FINANCING SOURCES.100, 000
APROPRIATIONS...480, 000
ESTIMATED OTHER FINANCING USES..........90, 000
FUND BALANCE..30, 000
B. TAX RECEIVABLE-CURRENT..400,000
REVENUES (TAXES)......................................................................380,000
ALLOWANCE FOR UNCOLLECTABLE CURRENT TAXES..20.000
C. ENCUMBRANCES...150,000
RESERVE FOR ENCUMBRANCES (F/B).150,000
D. RESERVE FOR ENCUMBRANCES (F/B)...70,000
UNRESERVE AND UNDESIGNATED FOR ENCUMBRANCES70, 000
ENCUMBRANCES....70,000
RESERVE FOR ENCUMBRANCES (F/B)...70,000
RESERVE FOR ENCUMBRANCES..70,000
ENCUMBRANCES..70,000
EXPUNDITURES-2008....70,000
EXPUNDITURES-2009......5,000
VOUCHER PAYABLE ........................................................................75,000
RESERVE FOR ENCUMBRANCES..70,000
ENCUMBRANCES..70,000
EXPUNDITURES-2009......95,000
VOUCHER PAYABLE ........................................................................95,000
E. CASH450,000
TAX RECEIVABLE-CURRENT....370, 000
TAX RECEIVABLE-DELIQUENT..80,000
F. VOUCHER PAYABLE160,000
CASH..160,000
G. EXPENDITURES...20,000
INVENTORY OF SUPPLIES.20, 000
UNRESERVED AND UNDESIGNATED F/B...30,000
F/B RESERVED FOR SUPPLIES.30, 000
2. STATEMENT OF REVENUES, EXPUNDITURES, AND
CHANGES IN FUND BALANCE
BAHRDAR TOWN
STATEMENT OF REVENUES, EXPUNDITURES, AND CHANGES IN FUND BALANCE
BAHRDAR TOWN
BALANCE SHEETAS OF SENE
SENE 30, 2009
ASSETS:
CASH..490,000
TAX RECEIVABLE-CURRENT..30,000
TOTAL ASSETS...560,000
LIABLITY:
FUND EQITY:
FUND BALANCE320,000