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- 11/9/16
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Prepare entries in the general fund to record the following transactions and events
1. Estimated revenues for the fiscal year were $250,000 and appropriations were $248,000
2. The tax levy for the fiscal year, of which 99% is believed to be collectible, was $200,000
3. Taxes collected were $150,000
4. A short-term loan of $ 15,000 was made to the special revenue fund
5. Orders for supplies were placed in the amount of $18,000
6. The items ordered in transaction 5 were received. Actual cost was $18,150, and vouchers for that amount were prepared.
7. Materials were acquired from the stores fund (an internal service fund) in the amount of $800 (without encumbrance)
8. A $5,000 payment (transfer) was made to the debt service fund.
9. A cash payment of $15,000 was made for the purchase of equipment.
10. Licenses were collected in the amount of $3,000
11. The balance of taxes receivable became delinquent
12. Delinquent taxes of $30,000 were collected before year-end. The remaining net realizable value of delinquent taxes is expected to be collected uniformly over the first four months of the next fiscal year.
Thank you very much
Prepare entries in the general fund to record the following transactions and events
1. Estimated revenues for the fiscal year were $250,000 and appropriations were $248,000
2. The tax levy for the fiscal year, of which 99% is believed to be collectible, was $200,000
3. Taxes collected were $150,000
4. A short-term loan of $ 15,000 was made to the special revenue fund
5. Orders for supplies were placed in the amount of $18,000
6. The items ordered in transaction 5 were received. Actual cost was $18,150, and vouchers for that amount were prepared.
7. Materials were acquired from the stores fund (an internal service fund) in the amount of $800 (without encumbrance)
8. A $5,000 payment (transfer) was made to the debt service fund.
9. A cash payment of $15,000 was made for the purchase of equipment.
10. Licenses were collected in the amount of $3,000
11. The balance of taxes receivable became delinquent
12. Delinquent taxes of $30,000 were collected before year-end. The remaining net realizable value of delinquent taxes is expected to be collected uniformly over the first four months of the next fiscal year.
Thank you very much
