If it is not already displayed, select [General Fund] in the Current accounting entity window and the [Accounts] tab. Clicking on the [Accounts] tab allows you to see the chart of accounts that will be used for the [General Fund]. A different chart of accounts is provided for each of the accounting entities. Next, select the [Journal] tab and click the [Add new entry] button. Click on [Select account or search by account name or number] in the [Account] column. You should see the same general ledger accounts that were listed when you clicked on the [Accounts] tab. (Note: For purposes of this exercise, date suffixes are omitted from the Expenditures and Encumbrances accounts as expenditures occur only from a single years appropriations.)

The trial balance for the General Fund of the City of Bingham as of December 31, 2022, is shown below. Select the [Journal] tab and create a journal entry to enter the balance sheet accounts and amounts shown in the trial balance. To create an entry start by clicking on [Add new entry]. Select the desired account name from the drop down [Account] window. Be sure to enter 2022 from the drop-down [Year] menu and enter the paragraph number from these instructions in the [Add description] box of the [Journal]. For this entry you should enter 2-b. Select the appropriate accounts individually and insert the appropriate amounts. (Note: Enter all dollar amounts without dollar signs, commas, and decimal points. All amounts in this project should be rounded to the nearest whole dollar. For all entries, it is vitally important that the correct year be selected.)

You enter each account and amount one line at a time by clicking [Add]. The [Add] button will not be active if information for the entry is missing (e.g., the transaction description is missing.)

The year and transaction description need only be entered for the first line of the journal entry; it should remain in the boxes for the rest of the accounts. When you have completed entering all account data and amounts, verify the accuracy of all your entries, including date and paragraph numbers. When you are sure that your entries are correct, click [Post entries] to post the items to the general ledger of the General Fund.

CITY OF BINGHAM General Fund Post-closing Trial Balance As of December 31, 2022

Account Title	Debits	Credits
Cash	$643,173
Taxes ReceivableDelinquent	126,519
Allowance for Uncollectible Delinquent Taxes		$3,796
Interest and Penalties Receivable on Taxes	14,723
Allowance for Uncollectible Interest and Penalties		1,736
Sales Taxes Receivable	9,562
Vouchers Payable		370,250
Deferred Inflows of Resources		135,710
Fund BalanceCommittedPublic Safety		11,500
Fund BalanceAssigned Culture and Recreation		24,750
Fund BalanceUnassigned		246,235
Totals	$793,977	$793,977

Unpost capability. As mentioned in the "User Guide" page, the City of Bingham software program permits students to unpost a particular batch of posted transactions. Unposted entries then can be edited and reposted. In addition, any omitted entries can be inserted above a selected journal line in any unposted batch of entries. Prior to unposting a batch all batches must be posted.

Select [Reports>Trial Balances>Post-Closing Trial Balance] and print or save as a .pdf file the post-closing trial balance for year 2022. Retain the printed trial balance in your personal cumulative folder until the due date assigned by your instructor for the project, or submit a saved version of the trial balance electronically if directed to do so by your instructor.

Select [Governmental Activities, Government-wide Level] in the [Current accounting entity] drop-down menu and the [Accounts] tab. You will see all of the accounts included in the trial balance below, plus many other accounts that will be used in the various chapters of the City of Bingham project.

Select the [Journal] tab and create a journal entry to enter the statement of net position (i.e., balance sheet) accounts and amounts shown in the following trial balance. It is necessary to enter these items in the accounts of the governmental activities category at the government-wide level as the general journal and general ledger for governmental activities comprise a separate set of books from those for the General Fund. Be sure to enter 2022 from the dropdown menu in the [Year] column and enter 2-d in the [Add description] field in the [Description] column. Select each account individually and insert the appropriate debit or credit amount for each account. When you have completed entering the initial data, verify the accuracy of all entries and click [Post entries] to post the entry to the governmental activities, government-wide general ledger