Internal Service Funds - Journal EntriesRequired Book journal en.pdf

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Internal Service Funds - Journal Entries Required: Book journal entries for the following transactions for both the Supplies Fund and the Government-Wide. Background: In the fiscal year of 2022 the Town of Susanville, upon the approval of the town council, created an internal service fund to centralize the purchasing, storing, and issuing functions. 1. In order to provide cash to be used for acquisition of a building and equipment needed to handle the Supply Fund efficiently, the towns Water Utility Fund provides a long-term, interest- free interfund loan of $130,000 to the Supply Fund which will be repaid in 20 equal annual installments. The entry to record the loan is as follows: Supplies Fund: Government-Wide: 2. During 2022, supplies are received and related invoices are approved for payment in the amount of $192,600: Supplies Fund: Government-Wide: 3. The budget for the Town of Susanvilles Supplies Fund indicates a 35% markup on the cost for all supplies issued. The Supply Fund issues supplies costing $185,000 to the General Fund which will be considered to be allocated and used to departments as follows: General Government $9,885; Public Safety $54,889; Public Works $99,448; Culture and Recreation $17,741; Health and Welfare $3,037: Supplies Fund: Government-Wide: 4. Collections of payment from the General Fund totaled $249,750 for 2020. The journal entry is as follows: Supplies Fund: Government-Wide:.

Assume that the City of Coyote has produced its financial statements for December 31, 2020, and the year then ended. The city's general fund was only used to monitor education and parks. Its capital projects funds worked in connection with each of these functions at times during the currentyear. The city also maintained an enterprise fund to account for its art museum. The government-wide financlal statements provide the following figures: - Education reports net expenses of $740 , 000 . - Parks reports net expenses of $130 , 000 . - Art museum reports net revenues of $58 , 000 . - General government revenues for the year were $1 , 015 , 000 with an overall increase in the city's net position of $203 , 000 . The fund financial statements provide the following for the entire year. - The general fund reports a $33 , 250 increase in its fund belance. - The capital projects fund reports a $63 , 250 increase in its fund balance. - The enterprise fund reports a $75 , 750 increase in its net position. The city asks the CPA firm of Abernethy and Chapman to examine several transactions that occurred during 2020 and indicate how to correct any erroneous reporting. Officials also want to know the effect of each error. View each of the following situations as independent. In 2020, the City of Coyote received a $375 , 000 cash grant from the state to reduce air pollution. Assume that although a special revenue fund could have been set up, the money remained in the general fund. Cash was recelved immediately but had to be returned if the city had not lowered air pollution by 25 percent by 2020 . On December 31, 2020, Coyote spent $256 , 000 of this money for a large machine to help begin the process of reducing alr pollution. The machine is expected to last for five years and was recorded as an expenditure in the general fund and as an asset on the government wide financial statements where it was depreciated based on the straight-line method and the half-year convention. Becouse the money had been received, all $375 , 000 was recorded as a revenue on both the fund and the government-wide financial statements. a. What was the correct change for 2020 in the total fund balance reported by the general fund? b. What was the correct overall change in the net position reported on the government-wide financial statements?.

Assume that the City of Coyote has produced its financial statements f.pdf

OwenoB2Wilsonp

Acc 410 wk 8 quiz 6 ch. 10 & 11fascinating_heart

The Hills City maintains a Water and Sewer Fund to provide utility s.pdf

preetamsahu17

The Hills City maintains a Water and Sewer Fund to provide utility services to its citizens. As of January 1, 2020, the Water and Sewer Fund had the following account balances: (1) During the year, sales of water to non-government customers amounted to $1,025,000 and sales of water to the General Fund amounted to $37,000. (2) Collections from non-government customers amounted to $983,000. (3) The Stores and Services Fund repaid $15,000 of the long-term advance to the Water and Sewer Fund. (4) Materials and supplies in the amount of $261,000 were received. A liability in that amount was recorded. (5) Materials and supplies were issued and were charged to the following accounts: cost of sales and services, $180,000; selling, $15,000; administration, $18,000; construction work in progress, $50,000. (6) Payroll costs for the year totaled $416,200 plus $34,200 for the employer's share of payroll taxes. Of that amount, $351,900 was paid in cash, and the remainder was withheld for taxes. The $450,400 (416,200 + 34,200) was distributed as follows: cost of sales and services, $265,800; sales, $43,900; administration, $91,400; construction work in progress, $49,300. (7) Bond interest (5%) was paid. (8) In accord with the revenue bond indenture, $25,000 cash was transferred from operating cash to restricted assets. (9) Construction projects at the water treatment plant (reflected in the beginning balance of construction in process) were completed in the amount of $214,000, and the assets were placed in service. Payments for these amounts were made in the previous year (no effect on 2020 Statement of Cash Flows). (10) Collection efforts were discontinued on bills totaling $3,500. The unpaid receivables were written off. (11) An analysis of customer receivable balances indicated the Estimated Uncollectible Accounts needed to be increased by $6,500. (12) Payment of accounts payable amounted to $332,000. Payments of payroll taxes totaled $95,200. (13) Supplies transferred from the Stores and Services Fund amounted to $58,000. Cash in the amount of $50,000 was paid to the Stores and Services Fund for supplies. (14) Depreciation expense for the year was computed to be $267,000. Required: (A) Open a general journal for the Water and Sewer Utility Fund and record the above transactions. (B) A Statement of Revenues, Expenses, and Changes in Fund Net position for the Year Ended December 31, 2020. (C) A Statement of Net position, as of December 31, 2020.DebitsCreditsCash$102,000Customer Accounts Receivable80,000Estimated Uncollectible Accounts Receivable$4,500Materials and Supplies28,000Advance to Stores and Services Fund30,000Restricted Assets117,000Water Treatment Plant in Service4,200,000Construction Work in Progress203,000Accumulated Depreciation - Utility Plant1,200,000Accounts Payable96,500Revenue Bonds Payable (5% interest)2,500,000Net position959,000Totals$4,760,000$4,760,000.

Uop acc 497 week 5 knowledge check new

uopassignment

Uop acc 497 week 5 knowledge check new

vindaniel182

please need help on those- You can use Excel- Word- or handwritten 1-.pdf

info750646

please need help on those, You can use Excel, Word, or handwritten 1. Prepare journal entries for the fund financial statements; 2. prepare a Statement of Revenues, Expenditures, and Other Changes in Fund Balance and a Balance Sheet for the fund; 42. The following information pertains to the City of Williamson for 2020 , its first year of legal existence. For convenience, assume that all transactions are for the general fund, which has three separate functions: general government, public safety, and health and sanitation. Receipts: Property taxes Franchise taxes Charges for general government services Charges for public safety services Charges for health and sanitation services Issued long-term note payable Receivables at end of year: Property laxes ( 90% estimated to be collectible) Payments: Salary: General government Public satety IIcalth and sanitation Rent: General government Public safety Health and sanitation Maintenance: General government Public safety Haalth and sanitation Insurance: General government Public safety ( $2 , 000 still prepaid at end of year) Health and sanitation Interest on debt Principal payment on debt Storage shed Equipment Supplies (20\% still held) (public safety) Investments Ordered but not received: Equipment Liabilities, all of which are due in one month at end of year: Salaries: General government Public safely Health and sanitation Compensated absences (such as vacations and sick days) legally owed to general government workers at year-end total $13 , 000 . These amounts will not be taken by the employees until so late in 2021 that the payment is not viewed as requiring 2020 current financial resources. The city received a piece of art this year as a donation. It is valued at $14 , 000 . The city plans to use it for general government purposes. The gift has no eligibility requirements. The city chose not to capitalize this property. General government activities use the storage shed that was acquired this year. It is depreciated over a 10-year period using the straightline method with no residual value. The city uses the equipment for health and sanitation and depreciates it using the straight-line method over five years with no residual value. The investments are valued at $103 , 000 at the end of the year. For the equipment that was ordered but not yet received, the City Council (the highest decision-making body in the government) voted to honor the commitment when the equipment eventually arrives..

Continuous Problem – City of Monroe 1Continuous Probl.docx

maxinesmith73660

Continuous Problem – City of Monroe 1 Continuous Problem – City of Monroe TO ACCOMPANY ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONS: TWELFTH EDITION Chapters 2 through 8 describe accounting and financial reporting by state and local governments. A continuous problem is presented to provide an overview of the reporting process, including preparation of fund basis and government-wide statements. The problem assumes the government is using fund accounting for its internal record-keeping and then at year-end makes necessary adjustments to prepare the government-wide statements. The problem that follows is presented in the same order as the textbook (beginning with Chapters 3, and 4). Each chapter requires the preparation of journal entries to record the events and transactions of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds, use separate accounts for each type of revenue and expenditure/expense. At appropriate stages, preparation of the fund and government-wide statements are required. The following funds are included in this series of problems: Governmental Funds  General  Special revenue—Street and Highway Fund  Capital projects—City Hall Annex Construction Fund  Debt service—City Jail Annex Debt Service Fund  Debt service—City Hall Debt Service Fund Proprietary Funds  Internal service—Stores and Services Fund  Enterprise—Water and Sewer Fund Fiduciary Funds  Private-purpose—Student Scholarship Fund  Pension trust—Fire and Police Retirement Fund Chapters 3 & 4 The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in the proper general ledger accounts, as of 1/1/2015. Continuous Problem – City of Monroe 2 CITY OF MONROE General Fund Balance Sheet As of December 31, 2014 Assets Cash $502,000 Taxes receivable $210,000 Less: Estimated uncollectible taxes (42,000) net 168,000 Interest and penalties receivable on taxes 5,200 Less: Estimated uncollectible interest and penalties (950) net 4,250 Due from state government 210,000 Total assets $884,250 Liabilities, Deferred Inflows, and Fund Equity Liabilities: Accounts payable $ 99,000 Due to other funds 27,000 Total liabilities 126,000 Deferred inflows – Property taxes 21,000 Fund equity: Fund balance—assigned (for outstanding encumbrances) $17,000 Fund balance—unassigned 720,250 Total fund balance 737,250 Total liabilities, deferred inflows and fund equity $884,250 CITY OF MONROE Street and Highway Fund Balance Sheet As of December 31, 2014 Assets Cash $21,000 Investments 59,000 Due from state government 109,000 Total assets $189,000 Liabilities and Fund.

Continuous Problem – City of Monroe 1 Continuous Problem – City of Monroe TO ACCOMPANY ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT-FOR-PROFIT ORGANIZATIONS: TWELFTH EDITION Chapters 2 through 8 describe accounting and financial reporting by state and local governments. A continuous problem is presented to provide an overview of the reporting process, including preparation of fund basis and government-wide statements. The problem assumes the government is using fund accounting for its internal record-keeping and then at year-end makes necessary adjustments to prepare the government-wide statements. The problem that follows is presented in the same order as the textbook (beginning with Chapters 3, and 4). Each chapter requires the preparation of journal entries to record the events and transactions of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds, use separate accounts for each type of revenue and expenditure/expense. At appropriate stages, preparation of the fund and government-wide statements are required. The following funds are included in this series of problems: Governmental Funds ¾ General ¾ Special revenue—Street and Highway Fund ¾ Capital projects—City Hall Annex Construction Fund ¾ Debt service—City Jail Annex Debt Service Fund ¾ Debt service—City Hall Debt Service Fund Proprietary Funds ¾ Internal service—Stores and Services Fund ¾ Enterprise—Water and Sewer Fund Fiduciary Funds ¾ Private-purpose—Student Scholarship Fund ¾ Pension trust—Fire and Police Retirement Fund Chapters 3 & 4 The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in the proper general ledger accounts, as of 1/1/2015. Continuous Problem – City of Monroe 2 CITY OF MONROE General Fund Balance Sheet As of December 31, 2014 Assets Cash $502,000 Taxes receivable $210,000 Less: Estimated uncollectible taxes (42,000) net 168,000 Interest and penalties receivable on taxes 5,200 Less: Estimated uncollectible interest and penalties (950) net 4,250 Due from state government 210,000 Total assets $884,250 Liabilities, Deferred Inflows, and Fund Equity Liabilities: Accounts payable $ 99,000 Due to other funds 27,000 Total liabilities 126,000 Deferred inflows – Property taxes 21,000 Fund equity: Fund balance—assigned (for outstanding encumbrances) $17,000 Fund balance—unassigned 720,250 Total fund balance 737,250 Total liabilities, deferred inflows and fund equity $884,250 CITY OF MONROE Street and Highway Fund Balance Sheet As of December 31, 2014 Assets Cash $21,000 Investments 59,000 Due from state government 109,000 Total assets $189,000 Liabilities and Fund.

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Acc 410 week 11 final exam

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Item # 8 - FY2019.2020 Budget Amendment

ahcitycouncil

Item # 1a - July 14, 2021 Budget Work Session Minutes

ahcitycouncil

The Balance Sheets of the General Fund and the Street and Highway Fu.pdf

amritjewellay

The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in the proper general ledger accounts, as of 1/1/2015. CITY OF MONROE General Fund Balance Sheet As of December 31, 2014 Assets Cash $502,000 Taxes receivable $210,000 Less: Estimated uncollectible taxes (42,000) net 168,000 Interest and penalties receivable on taxes 5,200 Less: Estimated uncollectible interest and penalties (950) net 4,250 Due from state government 210,000 Total assets $884,250 Liabilities, Deferred In flows, and Fund Equity Liabilities: Accounts payable $ 99,000 Due to other funds 27,000 Total liabilities 126,000 Deferred inflows – Property taxes 21,000 Fund equity: Fund balance—assigned (for outstanding encumbrances) $17,000 Fund balance—unassigned 720,250 Total fund balance 737,250 Total liabilities, deferred in flows and fund equity $884,250 CITY OF MONROE Street and Highway Fund Balance Sheet As of December 31, 2014 Assets Cash $21,000 Investments 59,000 Due from state government 109,000 Total assets $189,000 Liabilities and Fund Equity Liabilities: Accounts payable $9,000 Fund equity: Fund balance—assigned for streets and highways 180,000 Total liabilities and fund equity $189,000 3–C - This portion of the continuous problem continues the General Fund and special revenue fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical effort required for the solution use control accounts for the budgetary accounts, revenues, expenditures and encumbrances. Subsidiary accounts are not required. Budget information for the City includes: a) As of January 1, 2015, the City Council approved and the mayor signed a budget calling for $11,250,000 in property tax and other revenue, $9,300,000 in appropriations for expenditures, and $1,700,000 to be transferred to two debt service funds for the payment of principal and interest. Record the budget for the General Fund and post to the ledger. b) Also as of January 1, 2015, the City Council approved and the mayor signed a budget for the Street and Highway Fund that provided for estimated revenues from the state government in the amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the ledger. 4–C. Part 1. General Fund Transactions Required: a. Record journal entries for the following transactions for FY 2015. Make any computations to the nearest dollar. Journal entry explanations are not required. Use control accounts for revenues, expenditures and budgetary accounts. It is not necessary to reflect subsidiary ledger entries. (1) Encumbrances of $ 17,000 for purchase orders outstanding at the end of 2014 were re- established. (2) The January 1, 2015, balance in Deferred Inflows – Property Taxes relates to the amount of the 2014 levy that was expected to be collected more than 60 days after December 31. This amount should be recognized as 2015 revenues..

Acct 567 final exam solutions 100% correct answers

ProfessorLance

The City of Tuffy is the trustee and custodian for cash collected from.pdf

aarikaadesigners

The City of Tuffy is the trustee and custodian for cash collected from fees charged by a local nonprofit cemetery association. The fees are paid by individuals and are dedicated for cemetery plot maintenance for these individuals based on benefit terms enumerated in the trust. The activity is administered through the Cemetery Care Private-Purpose Trust, which has its own board of directors. The following transactions and events occurred in the Trust Fund during the year. 1. Fees of $28,000 are collected. 2. Some of the cash collected ( $20,000) is invested in a certificate of deposit (CD). 3. A lawn care company is paid $3,000 for cemetery plot maintenance. 4. An accountant is paid $1,000 for bookkeeping services. 5. The CD matures with interest earnings of $800. 6. A new CD in the amount of $20,000 is purchased. 7. The lawn care company is owed an additional $1,000 for cemetery plot maintenance performed in 2022. a) Prepare the journal entries necessary to record the above listed transactions on the books of the Cemetery Care Private-Purpose Trust Fund. If an entry affects more than one debit or credit account, enter the accounts in order of magnitude (largest to smallest balances), debits first..

1. (TCO A) Which of the following distinguishes governmental.docx

dorishigh

1. (TCO A) Which of the following distinguishes governmental entities from nongovernmental not-for-profit organizations? The power to enact and enforce a tax levy. Absence of profit motive. Resource providers do not expect benefits proportional to the resources provided. Absence of a defined ownership interest that can be sold, transferred, or redeemed. 2. (TCO B)Expenditures are generally recorded and fund liabilities are recognized under which of the following? When goods and services are received, but only if resources are available in the fund. When purchases orders are issued, regardless of whether or not resources are available in the fund. When goods and services are received, regardless of whether or not resources are available in the fund. When the invoices are paid. 3. (TCO C) The general ledger journal entry in the General Fund to record actual expenditures and record the reversal of the associated encumbrance would include which of the following journal entry? A debit to the Encumbrance Account. A credit to the Encumbrance Account. A credit to Budgetary Fund Balance—Reserve for Encumbrance Account. A debit to the Accounts Payable account. 4. (TCO D) Which of the following is a true statement regarding the use of a Special Revenue Fund? (Points : 5) Special Revenue Funds may be used when a government wishes to segregate income for specific purposes. Special Revenue Funds may only be used when a substantial portion of the resources are provided by restricted or committed revenue sources. Assigned resources can be accounted for in a Special Revenue Fund. Once a Special Revenue Fund is established by the governmental entity, it will continue to be a Special Revenue Fund until all of the resources are exhausted. 5. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5) The government-wide financial statements are not required to present prior-year data. The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows. The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach. All of the above are true. 6. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5) Debit a receivable account and credit deferr ...

2NameInstructorCourseDateInstitution Affil.docx

tamicawaysmith

2 Name: Instructor: Course: Date: Institution Affiliation: Governmental funds are used to report the accounting records of the government. The government uses the statement of financial position and the operating statements to report to the tax payers. This is because most of the government finances are received from the taxes paid by the taxpayers and the government thus owes a responsibility to the taxpayers of accountability. The financial statements are comprised of the balance sheet and statement of operations which include all the revenues, expenditure and changes in the fund balances. Prepaid items and inventories are reported as assets during their purchase. The expenditures are deferred in their recognition till the period in which the assets are consumed or used. The government fund generally focuses on the primary sources, uses and balances of current financial resources in a budget. The government fund includes the following: · General fund · Special revenue funds · Capital projects funds · Debt service funds · Permanent funds Proprietary funds involve the different sectors that a government is divided into for instance state governments. The proprietary funds account are presented by the statement of net position, the cash flows and also the statement of operating expenditures, incomes or revenues and changes in the net position. Individual proprietary funds should be recorded in separate columns. Proprietary funds include enterprise funds and internal service funds. The function of these enterprises is to provide goods and services to the general public at a fee. Internal service funds account for goods and services provided by one department to another department of the governmental unit on a cost-reimbursement basis. Fiduciary funds are used to account for the assets held in trust by the government for the benefit of the different government departments or entities or individuals. For instance the employees receiving their retirement benefits is an example of the fiduciary fund held by the government. The fiduciary fund includes: · Agency funds the agency fund involve the receipt, temporary investment and remittance of the fiduciary resources to their specifics, be they individuals, private governments, or other governments. The statement of net position requires that assets be equal to the liabilities. The statement of the changes in assets and liabilities reports the beginning balances, additions, deductions and ending balances. · Pension and other employee benefit trust funds the division is required to hold and report the resources which are held in trust for the beneficiaries of pension plans, contribution plans, postemployment benefit plans, or other employee benefit plans. The requirements of the accounting of the different pension fund are stipulated in the GAAP and require maintaining of separate distinct accounts for the different entities. · External investment trust funds it requires the reporting of ...

Im paying a monthly suscription already. No thanks. What amount of.pdf

manojmozy

I'm paying a monthly suscription already. No thanks. What amount of the forgoing revenues stovid be accounted for in Aevidas govemmentat funds? as s,140000 as siou, 000 e ss.040,000 d ss,000,000 2. Tapior Cly issued the following long-term obligations: Revenue boedv to be refaid finum admiuken foes collected froen wen of the city swinning poel $1,000,000 Gencral obligation boedk kwued for the siey water and seaer fund that will vervise the debe 31,30000 Athough tese bonds are expected to be pad trom enterproe finds the fa faith and oredt of the ofy has been pledged as further assurance that the obligatons wil be paid. What anount of these bonds should be accounted for in the proprietary funds? a 80 b 51,000,000 e 51,800,000 d 52,800,000 3. The fodswing proceeds received by Gad Caty in 2015 are legely restictad to eapendture for sgecfied purposes: Dotkation by a heneficker mumated to provide makls for the neody Sales taxes to finance the maithenance of motu facilities emest by the sity No0000 What amount should be accounted for in Clads fouciay find?? at $0 - 5220,000 c seove00 di 51,000,000 4. In connoction with Thurman Townshipls long-term dett, the folcuing cash aceurnulations are available to cover payment of peincipal and interest on. Bonds for fisancing of water treinimen plant coestructionGonerallongtotimobligationst.000.000sopo.000 The anount of these cash accumblationt that should be accourtad for in Thurman is dete serice funds ix: at $9 b sinotade e $1,000000 d $1,400,000 Use the following information in answering questons 5 and 6 : On December 31, 2014, Cane City paid a contractor 51 , 000.000 for the totat cost of a new municigal annex built in 2014 on city-owned land. Financing was provided by a 52,000.000 generat obligation bond issue soid at tace amount on December 31 , 2014, with the romaining $1,000,000 tranederred trom the general fund. 5. What acoount and amount should be reported in Cane s 2014 financial stafements for the general fund? a Other financing ases, $1,000,000 - Other financing sourees, $2,000,000 6 Expenditures, $3,000,000 a Other finaneing sources, 53,000,000 6. What accounts and amounts should be reported in Cane s 2014 fnancial statements for the capital projects fund? a Other financing sources, 52,000,000; generat long-term debt $2000,000 - Revenues, $2,000,000; expenditures, $2,000,000 c Other financing spurces, 52,000,000, expenditures, st ava a00 df Revenue, 53,000,000; expenditures, $3,000,000.

Acc 410 wk 7 quiz 5 ch. 8 & 9fascinating_heart

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Internal Service Funds - Journal EntriesRequired Book journal en.pdf

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