Gov1_General Fund.txt

Card Set Information

Author:
Jimin225
ID:
193476
Filename:
Gov1_General Fund.txt
Updated:
2013-01-18 00:11:51
Tags:
General Fund
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Description:
General Fund(1)
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  1. B/S
    CA, CL, Fund Balance
  2. S of revenue, expenditures and changes in fund balance
    • (1)Revenue
    • (2)Expenditure
    • (3)OFS(OFU)
    • (4)Special Items
  3. Fund Balance
    • (1)Nonspendable
    • (2)Resticted
    • (3)Committted
    • (4)Assigned
    • (5)Unassigned
  4. Revenue
    • (1)Tax(Property Tax)
    • (2)Grant
    • (3)Fines
    • (4)Charge for service (without self-supporting)
  5. Other Financing resource
    (1)Operating transfer in (2)GOB proceeds
  6. Other Financing uses
    Operating transfer out
  7. (Modified Accural)Capital Asset -purchase
    Expediture 000 / Cash 000
  8. (Modified Accural)Capital Asset -Deprecitation
    No
  9. (Modified Accural)Capital Asset -Disposal
    Cash 000 / Special items 000
  10. (Modified Accural)Bond - Issue
    Cash 000 / OFS 000
  11. (Modified Accural)Bond - Principal payment
    Expenditure 000 / Cash 000
  12. (Modified Accural)Bond - Interst Paymnet
    Expenditure 000 / Cash 000 (year-end cut off no!)
  13. Budgetary Accounting
    • Dr. Estimated Revenue, Estimated OFS /
    •    Cr. Appropriation, Estimated OFU, Budgetary Fund Balance
  14. 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
  15. 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
  16. Grants - Unrestricted
    Cash 000 / Revenue 000
  17. Grants - Restricted
    • Cash 000 / Deferred Revenue 000
    • (when grant is spent) Deferred Revenue 000 / Revenue 000
  18. Tax Anticipation Notes (TAN)
    Cash 000 / TAN (liability) 000 ->Current liabilty
  19. Bond Anticipation Notes (BAN)
    Cash 000 / OFS 000 ->Non-current liability

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