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Recording the adopted budget Estimated Revenues 500 Approprations 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 nonprofit Get a PO for the purchase 120 materials Encumbrances 120 Reserved FB for encumbrances 120 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 4 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 Assel 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 I Type your name here General Ledger Debits Credits Subsidiary Lodgor Debits Credits . Record the original budget Reveres control account Batmated Revenues feder Appropriations control account Appropriations subsidiaryleder Other Financing Uses subsidiary ledger Transfers out General Ledger Debits Credits Subsidiary Ledger Debits Credits b. Record the budget revisions Be sur der Appropriations sosidary edger Other Financing Uses subsidiary leder c. Record the Actual Revenues Revenues subsidiary leder General Ledger Debits Credits Subsidiary Ledger Debits Credits General Ledger Debits Credits Subsidiary Ledger Debits Credits d. Record the encumbrances ECO General Ledger Subsidiary Ledger Debits Credits Debits Credits Record the actual expenditures and Encumbrance Reversals Encances Mary Ander Expenditures Control |Eperiy y actor Recording the adopted budget Estimated Revenues 500 Approprations 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 nonprofit Get a PO for the purchase 120 materials Encumbrances 120 Reserved FB for encumbrances 120 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 4 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 Assel 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 I Type your name here General Ledger Debits Credits Subsidiary Lodgor Debits Credits . Record the original budget Reveres control account Batmated Revenues feder Appropriations control account Appropriations subsidiaryleder Other Financing Uses subsidiary ledger Transfers out General Ledger Debits Credits Subsidiary Ledger Debits Credits b. Record the budget revisions Be sur der Appropriations sosidary edger Other Financing Uses subsidiary leder c. Record the Actual Revenues Revenues subsidiary leder General Ledger Debits Credits Subsidiary Ledger Debits Credits General Ledger Debits Credits Subsidiary Ledger Debits Credits d. Record the encumbrances ECO General Ledger Subsidiary Ledger Debits Credits Debits Credits Record the actual expenditures and Encumbrance Reversals Encances Mary Ander Expenditures Control |Eperiy y actor