Select the name of the fund(s) in which each of the following trans.pdf
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Select the name of the fund(s) in which each of the following transactions or events would be recorded. 1. Bonds, the proceeds of which were to be used for the construction of a new City Hall, were issued. 2. A sum of money was appropriated, to be advanced from monies on hand, to finance the establishment of a City Garage for servicing cityowned transportation equipment. 3. A contribution was received from a private source. The use of the income earned on the investment of this sum of money was specifically designated by the donor. 4. Proceeds received from a bond issue were used for the purchase of the privately owned water utility in the city. 5. Property taxes designated to be set aside for the eventual retirement of the City Hall building bonds were collected. 6. Real estate and personal property taxes, which had not been assessed or levied for any specific purpose, were collected. 7. Payment was made to the contractor for progress made in the construction of the new City Hall. 8. Interest was paid on the bonds issued for the purchase of the water utility. 9. Bonds, the proceeds of which are to be used to pay for the improvement of streets in the residential district, were issued. The debt is to be serviced by assessments on the property benefited. The government is obligated to the bondholders to assure the timely payment of principal and interest on the debt. 10. Salaries of personnel in the office of the mayor were paid. 11. Interest was paid on the City Hall building bonds. 12. Installment payments were received from the property owners assessed for the street improvement project. 13. Interest was paid on bonds issued for the payment of the improvement of streets in the residential district. 14. Interest was received on the investment of moneys set aside for the retirement of the City Hall building bonds. 15. Sums of money were received from employees by payroll deductions to be used for the purchase of United States government bonds for those employees individually. 16. City motor vehicle license fees, to be used for general street expenditures, were collected. 17. Materials to be used for the general repair of the streets were purchased. 18. The City Garage was reimbursed for services on the equipment of the fire and police departments. 19. Excess funds were transferred from the water utility to the General Fund. Agency Fund Capital Projects Fund Capital Projects Fund and Debt Service Fund Debt Service Fund Enterprise Fund Enterprise Fund and The General Fund The General Fund The General Fund and Internal Service Fund Internal Service Fund and The General Fund Internal Service Fund Trust Funds (Proprietary).
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Indicate which governmental fund would most likely be used to record.pdf
Indicate which governmental fund would most likely be used to record the following events and
transactions:
A) debt service fund B) permanet fund C) general fund D) Special Revenue Fund E) Capital
projects fund
--The City sent property tax bills to taxpayers to help cover day-to-day operations.
--The City received a Federal grant fund an alternative sentencing program.
--Cash was transferred to this fund to accumulate resources to pay general obligation bond debt.
--Received $2,000,000 in Federal grant money to construct a new police substation.
--Received a donation from a private citizen with the stipulation that the corpus be kept in
perpetuity, but the earnings are to be used to purchase media for the public library.
--The proceeds from a $1,000,000 general obligation bond issued to convert abandoned railways
into walking and bicycle trails in the City were deposited in this fund.
--The mayor was paid her monthly salary from this fund.
--The County levies a hotel occupancy tax that may only be used to fund parks and other
recreational facilities.
--Progress payment #2 to the general contractor on a $8,000,000 new City Hall facility were
issued.
--Paid the invoice received from a human resoruces consultant hired to review and evaluate the
City\'s personnel manual.
--The City sent property tax bills to taxpayers to help cover day-to-day operations.
--The City received a Federal grant fund an alternative sentencing program.
--Cash was transferred to this fund to accumulate resources to pay general obligation bond debt.
--Received $2,000,000 in Federal grant money to construct a new police substation.
--Received a donation from a private citizen with the stipulation that the corpus be kept in
perpetuity, but the earnings are to be used to purchase media for the public library.
--The proceeds from a $1,000,000 general obligation bond issued to convert abandoned railways
into walking and bicycle trails in the City were deposited in this fund.
--The mayor was paid her monthly salary from this fund.
--The County levies a hotel occupancy tax that may only be used to fund parks and other
recreational facilities.
--Progress payment #2 to the general contractor on a $8,000,000 new City Hall facility were
issued.
--Paid the invoice received from a human resoruces consultant hired to review and evaluate the
City\'s personnel manual.
Solution
The City sent property tax bills to taxpayers to help cover day-to-day operations - Special
revenue fund
The City received a Federal grant fund an alternative sentencing program - General fund
Cash was transferred to this fund to accumulate resources to pay general obligation bond debt -
Debt service fund
Received $2,000,000 in Federal grant money to construct a new police substation - Capital
Projects fund
Received a donation from a private citizen with the stipulation that the corpus be kept in
perpetuity, but the earnings are to be used to purchase media for the public library - Permanent
fund
The proceeds from .
Chapter 4 proprietary funds accounting
This document discusses proprietary funds accounting, which deals with accounting for business-type activities of governmental units. There are two types of proprietary funds: enterprise funds and internal service funds. Enterprise funds may be used to report any activity for which a fee is charged to external users, like utilities. Internal service funds are used to account for activities that provide goods/services to other funds/agencies on a cost reimbursement basis, like central computer facilities. Examples are provided for journal entries related to transactions for enterprise funds and internal service funds.
Acc 410 wk 11 final exam
Capital projects funds and debt service funds are used to account for long-term capital projects and debt in governmental entities. Capital projects funds use the modified accrual basis of accounting and record construction costs as long-term assets. Debt service funds use the same accounting basis and record interest and principal payments on bonds. When bonds are issued at a premium, the excess can be transferred to the debt service fund from the capital projects fund.
Acc 410 wk 6 quiz 4 ch. 6 & 7
1. Debt service funds account for resources to pay long-term debt principal and interest. Capital projects funds account for resources used to acquire capital assets on a project basis, using modified accrual accounting.
2. Governments have flexibility in how they structure capital projects funds, allowing single or combined funds for projects. Budgetary reporting is not required for capital projects funds as it is for the general fund and major special revenue funds.
3. When governments issue bonds at a premium, excess resources can be transferred from the capital projects fund to the debt service fund.
such nice.rtfdTXT.rtfFrom Dayana Mirabal [email protected].docx
such nice.rtfd/TXT.rtf
From: Dayana Mirabal <[email protected]>
Date: July 5, 2016 at 11:14:49 PM EDT
To: Dayana mirabal <[email protected]>
Sent from my iPhone
__MACOSX/such nice.rtfd/._TXT.rtf
For Final Project One, you will use the Final Project One Student Workbook Excel spreadsheet provided for you.
If you would like a refresher course on using various features of Excel, sign in to Atomic Learning and type “Excel” in the search box. This will provide you with options to select the specific level of training that you need (i.e., intro, intermediate, or advanced) and the specific version of Excel that you have (i.e., 2011, 2013, etc.). The trainings are broken down into small, meaningful chunks. Therefore, you should be able to find specific topics at each level that will meet your needs.
IMPORTANT: For the transaction worksheets for each fund, in column A, the part shaded in yellow, code the account 1 for balance sheet accounts and 2 for operating statement accounts. For example, on sheet GF WS, cash is a balance sheet account so in cell A1 you will put 1. These codes will allow the worksheet to automatically populate the operating statement and balance sheet columns on the worksheets. These will automatically populate the corresponding financial statements.
For some funds, you will be required to prepare entries for transactions. Statements will automatically be created (if you properly code column A). You can check your work by ensuring debits equal credits and that the corresponding statements balance.
For other funds, you will be given the completed worksheet for the funds’ transactions and you will be required to prepare the appropriate statements (statements will not automatically be populated from the completed worksheet).
Sheets you are required to complete will have white tabs. Sheets that automatically populate or that have given information will have green tabs.
SAVE YOUR WORK OFTEN!
General Fund
As one of the accountants for the City of Springfield, you will record the following transactions into the accompanying workbooksheet GF WS. Note that some
transactions have already been recorded in the workbook. The city has other accountants who also record transactions.
1. The city levied its general property taxes for the year of $1,580,000. The city estimates that $30,000 of the taxes will prove uncollectible. Record the taxes assuming the city will collect the remaining balance later during the fiscal year.
2. The city collected $1,300,000 of property taxes before the due date for taxes. The remainder of the taxes receivable became delinquent.
3. The city received and vouchered the materials and supplies that were on order from the previous year. The actual cost equaled the estimated cost of these materials and supplies, $19,000. The city records expenditures for materials and supplies when they are consumed. A perpetual inventory system is used.
4. The city incurred and paid salary expenditures as follows:
Accrued salar ...
Budget input presentation for 09 19-12 draft v2
The document summarizes a citizen budget input session held by the City Council of Evanston, Illinois. It provides an overview of the city's budget, including revenues, expenditures, and budgeting process. It also discusses the various funds that make up the budget. The city is seeking citizen input on the upcoming fiscal year 2013 budget through September 22nd. The council will hold further sessions in October through December to discuss and adopt the new budget.
Acc 410 week 11 final exam
The document provides sample exam questions for an accounting course (ACC 410) covering governmental accounting topics like capital projects funds, debt service funds, and accounting for long-term debt. There are 30 multiple choice questions and 1 problem question testing understanding of setting up entries in various governmental fund types for bond issuances, capital construction projects, debt payments, and debt refinancing transactions.
Acc 410 week 11 final exam
The document provides sample exam questions for an accounting course covering governmental funds and long-term debt. It includes 30 multiple choice questions and 1 problem covering topics like capital projects funds, debt service funds, bond issuances, and debt-related accounting entries. The questions assess understanding of accounting for governmental capital assets, debt, and related transactions between funds.
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Indicate which governmental fund would most likely be used to record.pdf
Indicate which governmental fund would most likely be used to record the following events and
transactions:
A) debt service fund B) permanet fund C) general fund D) Special Revenue Fund E) Capital
projects fund
--The City sent property tax bills to taxpayers to help cover day-to-day operations.
--The City received a Federal grant fund an alternative sentencing program.
--Cash was transferred to this fund to accumulate resources to pay general obligation bond debt.
--Received $2,000,000 in Federal grant money to construct a new police substation.
--Received a donation from a private citizen with the stipulation that the corpus be kept in
perpetuity, but the earnings are to be used to purchase media for the public library.
--The proceeds from a $1,000,000 general obligation bond issued to convert abandoned railways
into walking and bicycle trails in the City were deposited in this fund.
--The mayor was paid her monthly salary from this fund.
--The County levies a hotel occupancy tax that may only be used to fund parks and other
recreational facilities.
--Progress payment #2 to the general contractor on a $8,000,000 new City Hall facility were
issued.
--Paid the invoice received from a human resoruces consultant hired to review and evaluate the
City\'s personnel manual.
--The City sent property tax bills to taxpayers to help cover day-to-day operations.
--The City received a Federal grant fund an alternative sentencing program.
--Cash was transferred to this fund to accumulate resources to pay general obligation bond debt.
--Received $2,000,000 in Federal grant money to construct a new police substation.
--Received a donation from a private citizen with the stipulation that the corpus be kept in
perpetuity, but the earnings are to be used to purchase media for the public library.
--The proceeds from a $1,000,000 general obligation bond issued to convert abandoned railways
into walking and bicycle trails in the City were deposited in this fund.
--The mayor was paid her monthly salary from this fund.
--The County levies a hotel occupancy tax that may only be used to fund parks and other
recreational facilities.
--Progress payment #2 to the general contractor on a $8,000,000 new City Hall facility were
issued.
--Paid the invoice received from a human resoruces consultant hired to review and evaluate the
City\'s personnel manual.
Solution
The City sent property tax bills to taxpayers to help cover day-to-day operations - Special
revenue fund
The City received a Federal grant fund an alternative sentencing program - General fund
Cash was transferred to this fund to accumulate resources to pay general obligation bond debt -
Debt service fund
Received $2,000,000 in Federal grant money to construct a new police substation - Capital
Projects fund
Received a donation from a private citizen with the stipulation that the corpus be kept in
perpetuity, but the earnings are to be used to purchase media for the public library - Permanent
fund
The proceeds from .
Chapter 4 proprietary funds accounting
This document discusses proprietary funds accounting, which deals with accounting for business-type activities of governmental units. There are two types of proprietary funds: enterprise funds and internal service funds. Enterprise funds may be used to report any activity for which a fee is charged to external users, like utilities. Internal service funds are used to account for activities that provide goods/services to other funds/agencies on a cost reimbursement basis, like central computer facilities. Examples are provided for journal entries related to transactions for enterprise funds and internal service funds.
Acc 410 wk 11 final exam
Capital projects funds and debt service funds are used to account for long-term capital projects and debt in governmental entities. Capital projects funds use the modified accrual basis of accounting and record construction costs as long-term assets. Debt service funds use the same accounting basis and record interest and principal payments on bonds. When bonds are issued at a premium, the excess can be transferred to the debt service fund from the capital projects fund.
Acc 410 wk 6 quiz 4 ch. 6 & 7
1. Debt service funds account for resources to pay long-term debt principal and interest. Capital projects funds account for resources used to acquire capital assets on a project basis, using modified accrual accounting.
2. Governments have flexibility in how they structure capital projects funds, allowing single or combined funds for projects. Budgetary reporting is not required for capital projects funds as it is for the general fund and major special revenue funds.
3. When governments issue bonds at a premium, excess resources can be transferred from the capital projects fund to the debt service fund.
such nice.rtfdTXT.rtfFrom Dayana Mirabal [email protected].docx
such nice.rtfd/TXT.rtf
From: Dayana Mirabal <[email protected]>
Date: July 5, 2016 at 11:14:49 PM EDT
To: Dayana mirabal <[email protected]>
Sent from my iPhone
__MACOSX/such nice.rtfd/._TXT.rtf
For Final Project One, you will use the Final Project One Student Workbook Excel spreadsheet provided for you.
If you would like a refresher course on using various features of Excel, sign in to Atomic Learning and type “Excel” in the search box. This will provide you with options to select the specific level of training that you need (i.e., intro, intermediate, or advanced) and the specific version of Excel that you have (i.e., 2011, 2013, etc.). The trainings are broken down into small, meaningful chunks. Therefore, you should be able to find specific topics at each level that will meet your needs.
IMPORTANT: For the transaction worksheets for each fund, in column A, the part shaded in yellow, code the account 1 for balance sheet accounts and 2 for operating statement accounts. For example, on sheet GF WS, cash is a balance sheet account so in cell A1 you will put 1. These codes will allow the worksheet to automatically populate the operating statement and balance sheet columns on the worksheets. These will automatically populate the corresponding financial statements.
For some funds, you will be required to prepare entries for transactions. Statements will automatically be created (if you properly code column A). You can check your work by ensuring debits equal credits and that the corresponding statements balance.
For other funds, you will be given the completed worksheet for the funds’ transactions and you will be required to prepare the appropriate statements (statements will not automatically be populated from the completed worksheet).
Sheets you are required to complete will have white tabs. Sheets that automatically populate or that have given information will have green tabs.
SAVE YOUR WORK OFTEN!
General Fund
As one of the accountants for the City of Springfield, you will record the following transactions into the accompanying workbooksheet GF WS. Note that some
transactions have already been recorded in the workbook. The city has other accountants who also record transactions.
1. The city levied its general property taxes for the year of $1,580,000. The city estimates that $30,000 of the taxes will prove uncollectible. Record the taxes assuming the city will collect the remaining balance later during the fiscal year.
2. The city collected $1,300,000 of property taxes before the due date for taxes. The remainder of the taxes receivable became delinquent.
3. The city received and vouchered the materials and supplies that were on order from the previous year. The actual cost equaled the estimated cost of these materials and supplies, $19,000. The city records expenditures for materials and supplies when they are consumed. A perpetual inventory system is used.
4. The city incurred and paid salary expenditures as follows:
Accrued salar ...
Budget input presentation for 09 19-12 draft v2
The document summarizes a citizen budget input session held by the City Council of Evanston, Illinois. It provides an overview of the city's budget, including revenues, expenditures, and budgeting process. It also discusses the various funds that make up the budget. The city is seeking citizen input on the upcoming fiscal year 2013 budget through September 22nd. The council will hold further sessions in October through December to discuss and adopt the new budget.
Acc 410 week 11 final exam
The document provides sample exam questions for an accounting course (ACC 410) covering governmental accounting topics like capital projects funds, debt service funds, and accounting for long-term debt. There are 30 multiple choice questions and 1 problem question testing understanding of setting up entries in various governmental fund types for bond issuances, capital construction projects, debt payments, and debt refinancing transactions.
Acc 410 week 11 final exam
The document provides sample exam questions for an accounting course covering governmental funds and long-term debt. It includes 30 multiple choice questions and 1 problem covering topics like capital projects funds, debt service funds, bond issuances, and debt-related accounting entries. The questions assess understanding of accounting for governmental capital assets, debt, and related transactions between funds.
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Acc 410 week 11 final exam
The document provides sample exam questions for an accounting course (ACC 410) covering governmental accounting topics related to capital projects and debt service funds. There are 30 multiple choice questions and 1 problem question testing understanding of accounting entries and compliance with Generally Accepted Accounting Principles for governmental funds, capital projects, debt issuance, and debt service.
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1. Recognition of normal balances The following items appeared i.docx
1.
Recognition of normal balances
The following items appeared in the accounting records of Triguero's, a retail music store that also sponsors concerts. Classify each of the items as an asset, liability; revenue; or expense from the company's viewpoint. Also indicate the normal account balance of each item.
a. Amounts paid to a mall for rent.
b. Amounts to be paid in 10 days to suppliers.
c. A new fax machine purchased for office use.
d. Land held as an investment.
e. Amounts due from customers.
f. Daily sales of merchandise sold.
g. Promotional costs to publicize a concert.
h. A long-term loan owed to Citizens Bank.
i. The albums, tapes, and CDs held for sale to customers.
2.
Basic journal entries
The following transactions pertain to the Jennifer Royall Company:
May 1
Jennifer Royall invested cash of $25,000 and land valued at $15,000 into the business.
5
Provided $1,000 of services to Jason Ratchford, a client, on account.
9
Paid $1,250 of salaries to an employee.
14
Acquired a new computer for $4,200, on account.
20
Collected $800 from Jason Ratchford for services provided on May 5.
24
Borrowed $2,500 from BestBanc by securing a six-month loan.
Prepare journal entries (and explanations) to record the preceding transactions and events.
3.
Balance sheet preparation.
The following data relate to Preston Company as of December 31,
20XX:
Building $40,000 Accounts receivable $24,000
Cash 21,000 Loan payable 30,000
J. Preston, Capital 65,000 Land 21,000
Accounts payable ?
Prepare a balance sheet as of December 31, 20XX. (See Exhibit 1.1 and 1.4)
4.
Basic transaction processing
. On November 1 of the current year, Richard Simmons established a sole proprietorship. The following transactions occurred during the month:
1: Simmons invested $32,000 into the business for $32,000 in common stock.
2: Paid $5,000 to acquire a used minivan.
3: Purchased $1,800 of office furniture on account.
4: Performed $2,100 of consulting services on account.
5: Paid $300 of repair expenses.
6: Received $800 from clients who were previously billed in item 4.
7: Paid $500 on account to the supplier of office furniture in item 3.
8: Received a $150 electric bill, to be paid next month.
9: Simmons withdrew $800 from the business.
10: Received $250 in cash from clients for consulting services rendered.
Instructions
a. Arrange the following asset, liability, and owner’s equity elements of the accounting equation: Cash, Accounts Receivable, Office Furniture, Van, Accounts Payable, Common Stock/Dividends, and Revenues/Expenses. (See Exhibit 1.5)
b..
Umatilla Bank and Trust is considering giving Ivanhoe Company a loan..pdf
Umatilla Bank and Trust is considering giving Ivanhoe Company a loan. Before doing so, it
decides that further discussions with ivanhoe's accountant may be desirable. One area of
particular concern is the Inventory account, which has a year -end balance of $263,520.
Discussions with the accountant reveal the following. 1. Ivanhoe shipped goods costing $52,160
to Concord Company FOB shipping point on December 28 . The goods are not expected to reach
Concord until January 12. The goods were not included in the physical inventory because they
were not in the warehouse. 2. The physical count of the inventory did not include goods costing
$87,860 that were shipped to Ivanhoe FOB destination on December 27 and were still in transit
at year-end. 3. Ivanhoe received goods cosi Ing $24.880 on January 2. The goods were shipped
FOB shipping point on December 26 by Yanice C. The goods were not included in the physical
count. 4. Ivanhoe shipped goods costing $52,890 to Ehler of Canada FOB destination on
December 30 . The goods were received in Canada on January 8. They were not included in
Ivanhoe's physical inventory. 5. Ivanhoe received goods costing $38,830 on January 2 that were
shipped FOB destination on December 29. The shipment was a rush order that was supposed to
arrive December 31 . This purchase was included in the ending inventory of $263,520.
Determine the correct inventory amount on December 31. Correct inventory amount on
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Tyare Corporation had the following inventory balances at the beginning and end of May:
During May, $59,500 in raw materials (all direct materials) were drawn from inventory and used
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paid its direct labor workers $15 per hour. A total of 320 hours of direct labor time had been
expended on the jobs in the beginning Work in Process imventory account. The ending Work in
Process inventory account contained $7,150 of dir materials cost. The Corporation incurred
$42,300 of actual manufacturing overhead cost during the month and opplied $40,200 in
manufacturing overhead cost. The amount of direct labor cost in the May 30 Work in Process
inventory was:
Multiple Choice $4.960$5,280$4,224$9,504.
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How to Build a Module in Odoo 17 Using the Scaffold Method
Select the name of the fund(s) in which each of the following trans.pdf
- 1. Select the name of the fund(s) in which each of the following transactions or events would be recorded. 1. Bonds, the proceeds of which were to be used for the construction of a new City Hall, were issued. 2. A sum of money was appropriated, to be advanced from monies on hand, to finance the establishment of a City Garage for servicing cityowned transportation equipment. 3. A contribution was received from a private source. The use of the income earned on the investment of this sum of money was specifically designated by the donor. 4. Proceeds received from a bond issue were used for the purchase of the privately owned water utility in the city. 5. Property taxes designated to be set aside for the eventual retirement of the City Hall building bonds were collected. 6. Real estate and personal property taxes, which had not been assessed or levied for any specific purpose, were collected. 7. Payment was made to the contractor for progress made in the construction of the new City Hall. 8. Interest was paid on the bonds issued for the purchase of the water utility. 9. Bonds, the proceeds of which are to be used to pay for the improvement of streets in the residential district, were issued. The debt is to be serviced by assessments on the property benefited. The government is obligated to the bondholders to assure the timely payment of principal and interest on the debt. 10. Salaries of personnel in the office of the mayor were paid. 11. Interest was paid on the City Hall building bonds. 12. Installment payments were received from the property owners assessed for the street improvement project. 13. Interest was paid on bonds issued for the payment of the improvement of streets in the residential district. 14. Interest was received on the investment of moneys set aside for the retirement of the City Hall building bonds. 15. Sums of money were received from employees by payroll deductions to be used for the purchase of United States government bonds for those employees individually. 16. City motor vehicle license fees, to be used for general street expenditures, were collected. 17. Materials to be used for the general repair of the streets were purchased. 18. The City Garage was reimbursed for services on the equipment of the fire and police departments. 19. Excess funds were transferred from the water utility to the General Fund. Agency Fund Capital Projects Fund Capital Projects Fund and Debt Service Fund Debt Service Fund Enterprise Fund Enterprise Fund and The General Fund The General Fund The General Fund and Internal Service Fund Internal Service Fund and The General Fund Internal Service Fund Trust Funds (Proprietary)