The town of Templeton uses a general fund for all financial transactions. Expenditures are recorded by type of expenditure and by department. The four categories of expenditures are personnel, supplies, other charges, and capital outlays. Departments are: General Government, Public Safety, Fire Protection, and Recreation.

Instructions:
Journalize the transactions for the current year. Use page 1 of a journal.

Transcribed Image Text:

Transactions: Jan. 11. Paid cash for supplies in fire protection department, $205.00. C244. 15. Encumbered estimated amount for supplies in public safety department, $235.00. M33.