V5 X V A B C D E F G H J K L M N O P Q R S T U reference Account Titles DUE FROM W X Y Z AA AB AC AD AE AF AG Debits Credits CASH INVESTMENTS 23,000 STATE GOV'T bb bb 3-C type debit accounts in this column 59,000 bb 107,000 type credit accounts in this column 4-C 23,000 59,000 107,000 10 11 12 ACCOUNTS PAYABLE TOTAL FUND BALANCE 9,000 bb (beginning of year) 180,000 bb 9,000 180,000 REVENUES REVENUES INTERGOVERNMENTAL EXPENDITURES - STREET INVESTMENT INTEREST & HIGHWAY MAINTENANCE BUDGETARY ACCOUNTS BUDGETARY ESTIMATED REVENUES APPROPRIATIONS FUND BALANCE -...." BUDGETARY FUND BALANCE RESERVE FOR ENCUMBRANCES ENCUMBRANCES bb Total Debits 189,000 Total Credits 189,000 49 50 SRF Entries & T-accounts Closing Entries Stmt of revenues & expenditures Balance Sheet +N19 X C D 13 GO TO MA WN- E F G H I J K L IM N O P Q R S T U V W X Y Z AA AB AC AD AE BUDGETARY Debits Credits FUND BALANCE Preclosing closing entry FUND BALANCE 180,000 Preclosing closing entry 180,000 ending balance Non- spendable Restricted Committed Assigned Unassigned Total 25 SRF Entries & T-accounts Closing Entries Stmt of revenues & expenditures Balance Sheet +