1) Please do journal entries for affected funds. SOME STUDENTS MISS THIS PART!!! PLEASE DO JOURNAL ENTRIES!!!
2) Indicate how the transaction impact Fund Balance or Net Position. Please be specific. When indicate the impact, please point out exactly which category it impacted. Such as FB-SPENDABLE-unassigned, or assigned, or committed, or restricted. Or FB-NONSPENDABLE. For net position, it would be restricted, unrestricted, or investment in capital asset. General fund in 1 Is an example.
3)For governmental wide level, you also need to indicate which activity it affects (business activity or governmental activity).
Fund-based				Govermental-based
On January 1, 2002, the city established a supplies fund by transferring $250,000 to the fund. On this amount, $100,000 represents
a short-term loan.
			Governmental Wide-Governmental Activity
GF: FB-Spendable-Unassigned 150,000				No impact
I provided the equity impact for this one as an example.
			Governmental Wide-Governmental Activity
EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
On January 10, 2002, the supplies fund purchased $10,000 in supplies for cash.
			Governmental Wide-Governmental Activity
EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
On March 10, 2002, the supplies fund notified the city that it owed $1,500 for supplies used that cost $1,200. The supplies fund
also notified the city's water utility fund that it owed $3,400 for supplies used that cost $2,700.
			GT
EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
			Governmental Wide-Governmental Activity
EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
			Governmental Wide-Governmental Activity
EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount
			Governmental Wide-Business Activity
EquityImpacted	DirectionOfImpact	Amount		EquityImpacted	DirectionOfImpact	Amount