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Recording the adopted budget Estimated Revenues 500 Appropriations Police services 450 Appropriations Police other 40 Fund Balance 10 Buy something in a 4 profit Get a PO for the purchase 120 materials Record nothing Receive the stuff: Materials 120 AP 120 Buy something in a non profit Get a PO for the purchase 120 materials Encumbrances 120 Reserved FB for encumbrances 120 Receive the stuff: Receive the stuff: Expenditures 120 Vouchers Payable 120 Reserved FB for encumbrances 120 Encumbrances 120 Tax Levied Property Taxes Receivable Revenues Property Taxes Receive the tax remittance Cash Property Taxes Receivable Tax bills are mailed out: Taxes Receivable 35,000,000 Revenues 34,500,000 Allow for uncoll 500,000 Collected property taxes: Cash 444 Taxes Receivable 444 Payroll was approved and recorded: Wages Expenditures 350 Vouchers Payable 350 Pay the workers: Vouchers Payable 350 Cash 350 Interest and Penalties are billed against RE taxpayers who are delinquent Interest and Penalties Receivable 20,000 Revenues 20,000 Taxes collected in advance 40k Cash 40,000 Taxes Collected in Advance 40,000 Time passes and taxes (from above) are due Taxes Collected in Advance 40,000 Tax Revenues 40,000 Governmental Funds: General Fund, Special Revenue Fund, Debt Service Fund, Capital Projects fund Proprietary Funds: Enterprise Internal Service funds Account Groups General Fixed Asset Account Group General LT Debt Group The CAFR consists of three sections: Introductory, Financial and Statistical. The Introductory section orients and guides the reader through the report. The Financial section presents the entity's basic financial statements as well as notes to the statements and the independent auditors' report. Type your name here General de Debitis Credits Surger Droits Credits Record the original budget Bom control Portion enero de Tout GLOR Debits Credits Subsider Ledger Debits Credits Record the budget revision Bubledge Aeon Record the Actual Revenues Generator Debits Credits Storycoger Debits Credits General Debits Subsidiary. Debits Credits Credits Record the encumbrance r Subsidiary edger General Ledger Debits Credits Record the actual expenditures and Encumbrance Reversal Caracter.de Espen Con Dobies Credits Recording the adopted budget Estimated Revenues 500 Appropriations Police services 450 Appropriations Police other 40 Fund Balance 10 Buy something in a 4 profit Get a PO for the purchase 120 materials Record nothing Receive the stuff Materials 120 NP 120 Taxes collected in advance 40k Cash 40,000 Taxes Collected in Advance 40,000 Time passes and taxes (from above) are due Taxes Collected in Advance 40,000 Tax Revenues 40.000 Governmental Funds General Fund, Special Revenue Fund Debt Service Fund Capital Projects fun Proprietary Funds Enterprise Internal Service funds Account Groups General Feed Asset Account Group General LT Debt Group The CAFR consists of three sections Introductory, Financial and Statistical The Introductory section orients and guides the reader through the report The Financial section presents the entity's basic financial statements as well as notes to the statements and the independent auditors' report Buy something in a non pat Get a PO for the purchase 120 materials Encurance 120 Reserved FB for encumbrances 120 Receive the slutt Expenditures 120 Vouchers Payable 120 Reserved FB for encumbrances 120 Encumbrances 120 Tax Loved Property Taxes Receivabile Revenues Property Taxes Receive the tax remittance Casli Property Taxes Receivable Tax bils are mailed out Taxes Receivable 35,000,000 Revenues 34,500,000 Allow for 500,000 Colected property taxes Cash 444 Taxes Receivable 444 Payroll was approved and recorded Wages Expenditures Vouchers Payable 350 Pay the workers Vouchers Payable 350 Cash 350 Interest and Penales are billed against RE tupayers who are delinquent Interest and Penalties Recevable 20,000 Revenues 20,000 350 Type your name here General Ledger Debits Credits Subsidiary Ledger Debits Credits a. Record the original budget Revenues control account Estimated Revenues leger Appropriations control account Aggronations subsidian ledger Othering Uses subsidiary ledger Transfers out General Ledger Debits Credits Subsidiary Ledger Debits Credits b. Record the budget revisions Revenues subsidiary ledger Aporonations subsidiary ledger Other Financing Uses suosdiary ledger General Ledger Debits Credits Subsidiary Ledger Debits Credits c. Record the Actual Revenues Revenues subsidiary ledoen General Ledger Debits Credits Subsidiary Ledger Debits Credits d. Record the encumbrances Encumbrances Subsidiary ledger Subsidiary Ledger General Ledger Debits Credits Debits Credits .. Record the actual expenditures and Encumbranco Reversas Encumbeances subsidiary ledger Expenditures Control Expenditures subsidiary ledoer Recording the adopted budget Estimated Revenues 500 Appropriations Police services 450 Appropriations Police other 40 Fund Balance 10 Buy something in a 4 profit Get a PO for the purchase 120 materials Record nothing Receive the stuff: Materials 120 AP 120 Buy something in a non profit Get a PO for the purchase 120 materials Encumbrances 120 Reserved FB for encumbrances 120 Receive the stuff: Receive the stuff: Expenditures 120 Vouchers Payable 120 Reserved FB for encumbrances 120 Encumbrances 120 Tax Levied Property Taxes Receivable Revenues Property Taxes Receive the tax remittance Cash Property Taxes Receivable Tax bills are mailed out: Taxes Receivable 35,000,000 Revenues 34,500,000 Allow for uncoll 500,000 Collected property taxes: Cash 444 Taxes Receivable 444 Payroll was approved and recorded: Wages Expenditures 350 Vouchers Payable 350 Pay the workers: Vouchers Payable 350 Cash 350 Interest and Penalties are billed against RE taxpayers who are delinquent Interest and Penalties Receivable 20,000 Revenues 20,000 Taxes collected in advance 40k Cash 40,000 Taxes Collected in Advance 40,000 Time passes and taxes (from above) are due Taxes Collected in Advance 40,000 Tax Revenues 40,000 Governmental Funds: General Fund, Special Revenue Fund, Debt Service Fund, Capital Projects fund Proprietary Funds: Enterprise Internal Service funds Account Groups General Fixed Asset Account Group General LT Debt Group The CAFR consists of three sections: Introductory, Financial and Statistical. The Introductory section orients and guides the reader through the report. The Financial section presents the entity's basic financial statements as well as notes to the statements and the independent auditors' report. Type your name here General de Debitis Credits Surger Droits Credits Record the original budget Bom control Portion enero de Tout GLOR Debits Credits Subsider Ledger Debits Credits Record the budget revision Bubledge Aeon Record the Actual Revenues Generator Debits Credits Storycoger Debits Credits General Debits Subsidiary. Debits Credits Credits Record the encumbrance r Subsidiary edger General Ledger Debits Credits Record the actual expenditures and Encumbrance Reversal Caracter.de Espen Con Dobies Credits Recording the adopted budget Estimated Revenues 500 Appropriations Police services 450 Appropriations Police other 40 Fund Balance 10 Buy something in a 4 profit Get a PO for the purchase 120 materials Record nothing Receive the stuff Materials 120 NP 120 Taxes collected in advance 40k Cash 40,000 Taxes Collected in Advance 40,000 Time passes and taxes (from above) are due Taxes Collected in Advance 40,000 Tax Revenues 40.000 Governmental Funds General Fund, Special Revenue Fund Debt Service Fund Capital Projects fun Proprietary Funds Enterprise Internal Service funds Account Groups General Feed Asset Account Group General LT Debt Group The CAFR consists of three sections Introductory, Financial and Statistical The Introductory section orients and guides the reader through the report The Financial section presents the entity's basic financial statements as well as notes to the statements and the independent auditors' report Buy something in a non pat Get a PO for the purchase 120 materials Encurance 120 Reserved FB for encumbrances 120 Receive the slutt Expenditures 120 Vouchers Payable 120 Reserved FB for encumbrances 120 Encumbrances 120 Tax Loved Property Taxes Receivabile Revenues Property Taxes Receive the tax remittance Casli Property Taxes Receivable Tax bils are mailed out Taxes Receivable 35,000,000 Revenues 34,500,000 Allow for 500,000 Colected property taxes Cash 444 Taxes Receivable 444 Payroll was approved and recorded Wages Expenditures Vouchers Payable 350 Pay the workers Vouchers Payable 350 Cash 350 Interest and Penales are billed against RE tupayers who are delinquent Interest and Penalties Recevable 20,000 Revenues 20,000 350 Type your name here General Ledger Debits Credits Subsidiary Ledger Debits Credits a. Record the original budget Revenues control account Estimated Revenues leger Appropriations control account Aggronations subsidian ledger Othering Uses subsidiary ledger Transfers out General Ledger Debits Credits Subsidiary Ledger Debits Credits b. Record the budget revisions Revenues subsidiary ledger Aporonations subsidiary ledger Other Financing Uses suosdiary ledger General Ledger Debits Credits Subsidiary Ledger Debits Credits c. Record the Actual Revenues Revenues subsidiary ledoen General Ledger Debits Credits Subsidiary Ledger Debits Credits d. Record the encumbrances Encumbrances Subsidiary ledger Subsidiary Ledger General Ledger Debits Credits Debits Credits .. Record the actual expenditures and Encumbranco Reversas Encumbeances subsidiary ledger Expenditures Control Expenditures subsidiary ledoer