The finance director for the City of Green Falls printed the General Fund Revenues and Appropriations Ledgers shown below for the year just ended.

The beginning-of-the-year fund balance was $160,160. Estimated and actual Other Financing Uses—Interfund Transfers Out totaled $51,900.

  
   

 

 
 

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REVENUES LEDGER Ref. Account Description Estimated Revenues-Taxes-Real Property Budget Authorization 102 103 Accrued Revenue 104 Previous Deferral 199 Deferral 110 Budget Amendment 111 Closing entry 112 Closing entry Estimated Revenues-Taxes-Sales 102 Budget Authorization 103 Received in Cash 110 Budget Amendment 111 Closing Entry 112 Closing Entry Estimated Revenues-Interest and Penalties on Taxes Budget Authorization 102 184 Previous Deferral Budget Amendment 110 111 Closing Entry 112 Closing Entry Estimated Revenues-Licenses and Permits Budget Authorization 102 103 Received in Cash 111 Closing Entry 112 Closing Entry Estimated Revenues-Fines and Forfeits 182 Budget Authorization 103 Received in Cash 111 Closing Entry 112 Closing Entry Estimated Revenues-Intergovernmental Revenue Budget Authorization 102 103 Previous Deferral 103 Received in Cash 110 Budget Amendment 111 Closing Entry 112 Closing Entry Estimated Revenues-Charges for Services Budget Authorization. 102 103 Received in Cash 110 Budget Amendment 111 Closing Entry 112 Closing Entry Estimated Revenues-Miscellaneous Revenues Budget Authorization 102 193 Received in Cash 111 Closing Entry 112 Closing Entry Est. Revenues Dr (Cr) 7,402,400 40,000 (7,442,400) 757,150 (26,718) (730,440) 48,450 (25,190) (23,260) 481,650 (481,650) 508,250 (508,250) 527,250 12,090 (539,340) 351, 500 11,71 (363,210) 228,000 (228,000) Revenues Cr(Dr) 7,406,900 364,000 (328,900) (7,442,000) 729,600 (729,600) 23,700 (23,700) 474,050 (474,050) 513,950 (513,950) 30,400 508,250 (538,650) 363,850 (363,850) 236,875 (236,875) Balance Dr (Cr) 7,482,400 (4,500) (368,500) (39,600) 400 (7,442,000) 757,150 27,550 848 (729,600) 8 48,450 24,750 (440) (23,700) 481,650 7,600 (474,850) 8 508,250 (5,700) (513,950) 6 527,250 496,850 (11,400) 698 (538,650) 0 351,500 (12,350) (640 (363,850) 228,000 (8,075) (236,875) 0 REVENUES LEDGER Ref. Account Description Estimated Revenues-Taxes-Real Property Budget Authorization 102 103 Accrued Revenue 104 Previous Deferral 199 Deferral 110 Budget Amendment 111 Closing entry 112 Closing entry Estimated Revenues-Taxes-Sales 102 Budget Authorization 103 Received in Cash 110 Budget Amendment 111 Closing Entry 112 Closing Entry Estimated Revenues-Interest and Penalties on Taxes Budget Authorization 102 184 Previous Deferral Budget Amendment 110 111 Closing Entry 112 Closing Entry Estimated Revenues-Licenses and Permits Budget Authorization 102 103 Received in Cash 111 Closing Entry 112 Closing Entry Estimated Revenues-Fines and Forfeits 182 Budget Authorization 103 Received in Cash 111 Closing Entry 112 Closing Entry Estimated Revenues-Intergovernmental Revenue Budget Authorization 102 103 Previous Deferral 103 Received in Cash 110 Budget Amendment 111 Closing Entry 112 Closing Entry Estimated Revenues-Charges for Services Budget Authorization. 102 103 Received in Cash 110 Budget Amendment 111 Closing Entry 112 Closing Entry Estimated Revenues-Miscellaneous Revenues Budget Authorization 102 193 Received in Cash 111 Closing Entry 112 Closing Entry Est. Revenues Dr (Cr) 7,402,400 40,000 (7,442,400) 757,150 (26,718) (730,440) 48,450 (25,190) (23,260) 481,650 (481,650) 508,250 (508,250) 527,250 12,090 (539,340) 351, 500 11,71 (363,210) 228,000 (228,000) Revenues Cr(Dr) 7,406,900 364,000 (328,900) (7,442,000) 729,600 (729,600) 23,700 (23,700) 474,050 (474,050) 513,950 (513,950) 30,400 508,250 (538,650) 363,850 (363,850) 236,875 (236,875) Balance Dr (Cr) 7,482,400 (4,500) (368,500) (39,600) 400 (7,442,000) 757,150 27,550 848 (729,600) 8 48,450 24,750 (440) (23,700) 481,650 7,600 (474,850) 8 508,250 (5,700) (513,950) 6 527,250 496,850 (11,400) 698 (538,650) 0 351,500 (12,350) (640 (363,850) 228,000 (8,075) (236,875) 0

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City of Green Falls General Fund Statement of Revenues Expenditures and changes in fund b... View the full answer