ASSUME TRIAL BALANCES WERE TAKEN AS OF THE END OF THE YEAR.
PREPARE POST CLOSING BALANCE SHEET FRO EACH FUND BALANCE, TOTAL OF FOUR SEPARATE BALANCE SHEETS.
PROVIDE FINANCIAL STATEMENTS, NOT JUST POST CLOSING TRIAL BALANCES.
REVIEW TRIAL BALANES TO SEE WHAT WOULD BE INCLUDED IN STATEMENT OF REVENUES, EXPENDITURES
AND CHNAGES IN FUND BALANCE AND POST CLOSING BALANCE SHEET
MAKE SURE TO LABEL FUND BALANCES CORRECTLY.

GENERAL FUNDS	DEBIT	CREDITS
CASH	19000
TAX RECIEVABLE	202000
ALLOWANCE FOR UNCOLLECTIBLE TAXES		2000
VOUCHERS PAYABLE		24000
DUE TO DEBT SERVICE FUND		10000
UNAVAILABLE REVENUES		16000
ENCUMBRANCES OUTSTANDING		9000
FUND BALANCE-UNASSIGNED		103000
REVENUES		176000
EXPENDITURES	110000
ENCUMBRANCES	9000
ESTIMATED REVENUES	190000
APPROPRIATIONS		171000
BUDGERARY FUND BALANCE		19000
TOTAL	530000	530000

SPECIAL REVENUE FUND	DEBIT	CREDIT
CASH	14000
TAX RECIEVABLE	41000
INVENTORY OF SUPPLIES	4000
VOUCHERS PAYABLE		25000
GRANT REVENUES COLLECTED IN		3000
FUND BALANCE- NONSPENDABLE		4000
ENCUMBRANCES OUTSTANDING		3000
FUND BALANCE-UNASSIGNED		19000
REVENUES		56000
EXPENDITURES	48000
ENCUMBRANCES	3000
ESTIMATED REVENUES	75000
APPROPRIATIONS		60000
BUDGETARY FUND BALANCE		15000
TOTAL	185000	185000

DEBT SERVICE FUND	DEBIT	CREDIT
CASH	8000
INVESTMENTS	51000
TAX RECEIVABLE	11000
DUE FROM GENERAL FUNDS	10000
FUND BALANCE COMMITMENT		45000
REVENUES		20000
OTHER FINANCING SOURCES		90000
OPERATING TRANSFERS IN	75000
EXPENDITURES
TOTAL	155000	155000

CAPITAL PROJECT FUND	DEBIT	CREDIT
CASH	70000
SPECIAL ASSESSEMENTS RECEIVEBALE	90000
CONTRACTS PAYABLE		50000
UNAVAILABLE REVENUES		90000
ENCUMBRANCES OUTSTANDING		16000
FUND BALANCE-UNASSIGNED		0
OTHER FINANCING SOURCES		150000
EXPENDITURES	130000
ENCUMBRANCES	16000
OTHER FINANCING SOURCES	150000
APPRECIATIONS		150000
TOTAL	456000	456000