Govermental Funds & Account Group

Journal Entry
Budget

Establish
[Dr]Estimated Revenue Control ##,### [Dr]Estimated Transfer From Other Funds ##,### [Cr]Appropriations ##,### [Cr]Estimated Transfers To Other Funds ##,### [Cr]Budgetary Fund Balance ##,###

Close
[Dr]Estimated Transfers To Other Funds ##,### [Dr]Appropriations ##,### [Cr]Budgetary Fund Balance ##,### [Cr]Estimated Revenue Control ##,### [Cr]Estimated Transfer From Other Funds ##,###

Actual & Encumbrance

Recording Actual Revenue
[Dr]Cash / Receivable ##,### [Cr]Revenue Control ##,### [Cr]Allowance for Uncollectable Receivable##,###

Encumbrance
[Dr]Encumbrance Control ##,### [Cr]Reserve for Encumbrance ##,###

[Dr]Reserve for Encumbrance ##,### [Cr]Encumbrance Control ##,###
[Dr]Expenditure Control ##,### [Dr]Vouchers Payable ##,###

UnEncumbrance
[Dr]Expenditure Control ##,### [Dr]Vouchers Payable ##,###

End of year
[Dr]Supplies Inventory ##,### [Dr]Fund Balance ##,###
[Dr]Fund Balance ##,### [Dr]Fund Balance Reserve ##,###

Closing
[Dr]Revenues Control[actual] ##,### [Dr]Other Financing Sources[actual] ##,### [Cr]Expenditures Control[actual] ##,### [Cr]Other Financing Uses[actual] ##,### [Cr]Fund Balance ##,###

Determining Funds or Group
Budgets[General Fund]
Actual[General Fund]
Encumbrances[General Fund]
Special Revenues Fund

Tax Use

Hotel bed tax Operate tourist center

Gasoline tax Maintain street

Library fines Operate Library

Parking fines Operate Traffic Court

State Juvenile Rehabilitation Operate youth program

Capital Projects Fund

Due from Federal Grantor Agency
[Dr]Cash ##,### [Cr]Deferred Grant Revenues ##,### (unearned until expended for project) [Cr]Bond Issue Proceeds ##,###

Recognition Revenue
[Dr]Deferred Grant Revenues ##,### [Cr]Grant Revenues ##,###

Interfund accounting1
Capital Projecys Funds
[Dr]Cash ##,### [Cr]Bond Issue Proceeds ##,### GLTDAG [Dr]Amount to Be Provided for Payment of Bonds##,### [Cr]Bonds Payable ##,###

Interfund accounting2
Capital Projecys Funds
[Dr]Operating Transfer to Debt Service Fund ##,### [Cr]Cash ##,### Debt Service Fund [Dr]Cash ##,### [Cr]Operating Transfer to Capital Projects Fund ##,### GLTDAG [Dr]Amount Available in Debt Service Fund for Bond Retirement ##,### [Cr]Amount to Be Provided for Payment of Bonds##,###

Interfund accounting3
Debt Service Fund [Dr]Expenditures-Bond Principal ##,### [Dr]Expenditures-Interest on Bond ##,### [Cr]Matured Bonds Payable ##,### [Cr]Matured Interest Payable ##,### GLTDAG [Dr]Bonds Payable ##,### [Cr]Amount Available in Debt Service Fund for Bond Retirement ##,###

Capital Outlay
General Fund [Dr]Expenditures-Capital Outlay ##,### [Cr]Cash ##,### Capital Projects Fund [Dr]Expenditures-Capital Outlay ##,### [Cr]Cash ##,### GFAAG [Dr]Equipment ##,### [Dr]Land ##,### [Dr]Buildings ##,### [Cr]Investment in General Fixed Assets-Revenues ##,### [Cr]Investment in General Fixed Assets-Bond Issue##,### [Cr]Investment in General Fixed Assets-Federal Grants##,###

Sales of assets
Debt Service Fund [Dr]Cash ##,### [Cr]Revenue ##,### GFAAG [Dr]Investment in General Fixed Assets ##,### [Cr]Land ##,### GLTDAG [Dr]Amount Available in Debt Service Fund for Bond Retirement ##,### [Cr]Amount to Be Provided for Payment of Bonds ##,###

Debt Service Fund

Budget
[Dr]Estimated Other Financing Source ##,### [Dr]Required Additions ##,### [Dr]Required Revenues ##,### [Cr]Appropriations ##,### [Cr]Fund Balance ##,###

Actual
[Dr]Cash or Receivables ##,### [Cr]Allowance for Uncollectable Tax ##,### [Cr]Tax Revenues ##,### [Cr]Operating Transfer From General Fund ##,###

Payments
[Dr]Expenditure ##,### [Cr]Bonds Payable ##,### [Cr]Interest Payable ##,###

Maturing
[Dr]Bonds Payable ##,### [Dr]Interest Payable ##,### [Cr]Cash ##,###

UnPaid
[Dr]Cash With Fiscal Agent ##,### [Cr]Undeemed Bonds Payable ##,### [Cr]Undeemed Interest Coupons Payable ##,###

Closing
[Dr]Appropriations ##,### [Cr]Required Additions ##,### [Cr]Required Earnings ##,### [Cr]Estimated Other Financing Sources ##,### [Cr]Fund Balance ##,###
[Dr]Tax Revenues ##,### [Dr]Investment Revenues ##,### [Dr]Operating Transfer From General Fund ##,### [Cr]Expenditures ##,### [Cr]Fund Balance ##,###

GFAAG[General Fixed Assets Account Group]

Accounting Equation

General Fixed Assets = Investment General Fixed Assets

By Asset Type By Financing Source

Journal Entry
[Dr]Machinery and Equipment ##,### [Cr]Investment in General Fixed Assets ##,###

[Dr]Construction In Progress ##,### [Cr]Investment in General Fixed Assets-Bonds Issues##,### [Cr]Investment in General Fixed Assets-Federal Grants##,###

[Dr]Assets ##,### [Cr]Construction In Progress ##,### [Cr]Investment in General Fixed Assets-Bonds Issues##,### [Cr]Investment in General Fixed Assets-Federal Grants##,###

Disposal
[Dr]Investment in General Fixed Assets-Bonds Issues##,### [Dr]Investment in General Fixed Assets-Federal Grants##,### [Cr]Assets ##,###

GLTDAG[Gneral Long-Term Debt Group]

Accounting Equation

Assets Liabilities

Amount Available in Debt Service Funds for GLTD Principal Retirement Amount to be Provided in Future Years for GLTD Principal Retirement = GLTD Payable

[Dr]Amount to Be Provided for Payment of Bonds ##,### [Dr]Amount to Be Provided for Payment of Long-Term Notes ##,### [Dr]Amount to Be Provided for Payment of Capital Lease Principal##,### [Cr]Bonds Payable ##,### [Cr]Long-Term Notes Payable ##,### [Cr]Capital Lease Payment(principal) ##,###

[Dr]Amount Available in DFS for Bond Retirement ##,### [Cr]Amount to Be Provided for Payment of Bonds ##,###

[Dr]Bonds Payable ##,###
[Dr]Long-Term Notes Payable ##,###
[Dr]Capital Lease Payment(principal) ##,###
[Cr]Amount to Be Provided for Payment of Bonds ##,###
[Cr]Amount to Be Provided for Payment of Long-Term Notes ##,###
[Cr]Amount to Be Provided for Payment of Capital Lease Principal##,###

Proprietary Fund

Enterprise Fund

[Dr]Cash ##,### [Cr]Revenues ##,###

[Dr]Cash ##,### [Dr]Cash-Construction ##,### [Cr]Revenues-Federal Grants ##,### [Cr]Contributed Capital-Federal Grants ##,###

[Dr]Expenses ##,### [Cr]Cash ##,###

Closing
[Dr]Revenues ##,### [Cr]Expenses ##,### [Cr]Retained Earnings ##,###

Internal Services Fund

[indexへ] [このサイトのトップへ]

Recording Actual Revenue	[Dr]Cash / Receivable ##,### [Cr]Revenue Control ##,### [Cr]Allowance for Uncollectable Receivable##,###
Encumbrance	[Dr]Encumbrance Control ##,### [Cr]Reserve for Encumbrance ##,###
	[Dr]Reserve for Encumbrance ##,### [Cr]Encumbrance Control ##,### [Dr]Expenditure Control ##,### [Dr]Vouchers Payable ##,###
UnEncumbrance	[Dr]Expenditure Control ##,### [Dr]Vouchers Payable ##,###
End of year	[Dr]Supplies Inventory ##,### [Dr]Fund Balance ##,### [Dr]Fund Balance ##,### [Dr]Fund Balance Reserve ##,###

Tax	Use
Hotel bed tax	Operate tourist center
Gasoline tax	Maintain street
Library fines	Operate Library
Parking fines	Operate Traffic Court
State Juvenile Rehabilitation	Operate youth program

Due from Federal Grantor Agency	[Dr]Cash ##,### [Cr]Deferred Grant Revenues ##,### (unearned until expended for project) [Cr]Bond Issue Proceeds ##,###
Recognition Revenue	[Dr]Deferred Grant Revenues ##,### [Cr]Grant Revenues ##,###
Interfund accounting1	Capital Projecys Funds [Dr]Cash ##,### [Cr]Bond Issue Proceeds ##,### GLTDAG [Dr]Amount to Be Provided for Payment of Bonds##,### [Cr]Bonds Payable ##,###
Interfund accounting2	Capital Projecys Funds [Dr]Operating Transfer to Debt Service Fund ##,### [Cr]Cash ##,### Debt Service Fund [Dr]Cash ##,### [Cr]Operating Transfer to Capital Projects Fund ##,### GLTDAG [Dr]Amount Available in Debt Service Fund for Bond Retirement ##,### [Cr]Amount to Be Provided for Payment of Bonds##,###
Interfund accounting3	Debt Service Fund [Dr]Expenditures-Bond Principal ##,### [Dr]Expenditures-Interest on Bond ##,### [Cr]Matured Bonds Payable ##,### [Cr]Matured Interest Payable ##,### GLTDAG [Dr]Bonds Payable ##,### [Cr]Amount Available in Debt Service Fund for Bond Retirement ##,###
Capital Outlay	General Fund [Dr]Expenditures-Capital Outlay ##,### [Cr]Cash ##,### Capital Projects Fund [Dr]Expenditures-Capital Outlay ##,### [Cr]Cash ##,### GFAAG [Dr]Equipment ##,### [Dr]Land ##,### [Dr]Buildings ##,### [Cr]Investment in General Fixed Assets-Revenues ##,### [Cr]Investment in General Fixed Assets-Bond Issue##,### [Cr]Investment in General Fixed Assets-Federal Grants##,###
Sales of assets	Debt Service Fund [Dr]Cash ##,### [Cr]Revenue ##,### GFAAG [Dr]Investment in General Fixed Assets ##,### [Cr]Land ##,### GLTDAG [Dr]Amount Available in Debt Service Fund for Bond Retirement ##,### [Cr]Amount to Be Provided for Payment of Bonds ##,###

Budget	[Dr]Estimated Other Financing Source ##,### [Dr]Required Additions ##,### [Dr]Required Revenues ##,### [Cr]Appropriations ##,### [Cr]Fund Balance ##,###
Actual	[Dr]Cash or Receivables ##,### [Cr]Allowance for Uncollectable Tax ##,### [Cr]Tax Revenues ##,### [Cr]Operating Transfer From General Fund ##,###
Payments	[Dr]Expenditure ##,### [Cr]Bonds Payable ##,### [Cr]Interest Payable ##,###
Maturing	[Dr]Bonds Payable ##,### [Dr]Interest Payable ##,### [Cr]Cash ##,###
UnPaid	[Dr]Cash With Fiscal Agent ##,### [Cr]Undeemed Bonds Payable ##,### [Cr]Undeemed Interest Coupons Payable ##,###
Closing	[Dr]Appropriations ##,### [Cr]Required Additions ##,### [Cr]Required Earnings ##,### [Cr]Estimated Other Financing Sources ##,### [Cr]Fund Balance ##,### [Dr]Tax Revenues ##,### [Dr]Investment Revenues ##,### [Dr]Operating Transfer From General Fund ##,### [Cr]Expenditures ##,### [Cr]Fund Balance ##,###

General Fixed Assets	=	Investment General Fixed Assets
By Asset Type			By Financing Source

Assets			Liabilities
Amount Available in Debt Service Funds for GLTD Principal Retirement	Amount to be Provided in Future Years for GLTD Principal Retirement	=		GLTD Payable