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APPENDIX B
PRINT - LANDSCAPE FORMAT / COLOR
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CORPORATE
PRECLOSING TRIAL BALANCE
DECEMBER 31, 2001 |
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GOVERNMENT ACCOUNTING
PROTOTYPE (GAP)
PRECLOSING TRIAL BALANCE
DECEMBER 31, 2001 |
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DEBIT |
CREDIT |
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DEBIT |
CREDIT |
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TREASURY WARRANT |
600,000 |
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CASH TRANSFER |
60,000 |
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BUDGET RECEIPT |
33,500 |
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CASH DISBURSEMENTS |
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171,050 |
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CASH COLLECTIONS |
2,300 |
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| CASH |
524,750 |
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CASH IN TREASURY
(524,750) |
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| ACCOUNTS RECEIVABLE |
9,000 |
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ACCOUNTS RECEIVABLE |
9,000 |
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| ALLOWANCE FOR BAD DEBT |
|
1,000 |
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ALLOWANCE FOR BAD DEBT |
|
1,000 |
| TRAVEL ADVANCES |
5,500 |
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TRAVEL ADVANCES |
5,500 |
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| PREPAID LICENSING FEES |
6,750 |
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PREPAID LICENSING FEES |
6,750 |
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| OFFICE EQUIPMENT |
17,500 |
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OFFICE EQUIPMENT |
17,500 |
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| ACCUM. DEPRECIATION |
|
600 |
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ACCUMULATED DEPRECIATION |
|
600 |
| PURCHASE DISCOUNT |
|
200 |
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PURCHASE DISCOUNT |
|
200 |
| OFFICE EQUIPMENT CONTRACTORS |
3,000 |
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OFFICE EQUIPMENT - CONTRACTORS |
3,000 |
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| TRANSP. EQUIPMENT |
15,000 |
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TRANSPORTATION EQUIPMENT |
15,000 |
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ECS
CASH TRANSFER (ADVANCE PAY.) |
60,000 |
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ECS BUDGET RECEIPTS (BONDS
PAY.) |
28,500 |
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ECS BUDGET RECEIPTS
(REIMBURS.) |
5,000 |
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ANTICIPATED TREASURY WARRANT |
10,000 |
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ANTICIPATED BUDGET RECPT- REIMB |
9,000 |
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| ACCOUNTS PAYABLE |
|
15,000 |
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ACCOUNTS PAYABLE |
|
15,000 |
| BONDS PAYABLE |
|
26,000 |
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BONDS PAYABLE |
|
26,000 |
| PREM. ON BONDS PAYABLE |
|
2,450 |
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PREMIUM ON BONDS PAYABLE |
|
2,450 |
| ADVANCES PAYABLE |
|
40,000 |
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ADVANCES PAYABLE |
|
40,000 |
| SALARY PAYABLE |
|
3,000 |
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SALARY PAYABLE |
|
3,000 |
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| PREFERRED STOCK |
|
500,000 |
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FUNDED BUDGET |
16,500 |
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| PREMIUM ON STOCK |
|
100,000 |
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UNFUNDED BUDGET |
|
19,000 |
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CURRENT QUARTER BUDGET |
|
9,300 |
| CAPITAL STOCK = XX
- XX - XX |
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SUBSEQUENT QUARTERS BUDGET |
|
485,000 |
| 600,000 = 712,500
- 93,500
- 19,000 |
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BUDGET RESERVE (CONTINGENCY |
|
24,650 |
| 600,000 = 600,000 |
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COMMITMENTS |
|
5,000 |
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UNPAID OBLIGATIONS
(CFY) |
|
17,300 |
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EXPENDED BUDGET
(CFY) |
|
168,750 |
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| EARNED ADVANCES |
|
20,000 |
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EARNED ADVANCES |
|
20,000 |
| EARNED REIMBURSE. |
|
14,000 |
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EARNED REIMBURSEMENTS |
|
14,000 |
| SALARY EXPENSE |
88,000 |
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SALARY EXPENSE |
88,000 |
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| BUILDING RENT EXPENSE |
25,000 |
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BUILDING RENT EXPENSE |
25,000 |
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| UTILITY EXPENSE |
3,500 |
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UTILITY EXPENSE |
3,500 |
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| BOND INTEREST EXPENSE |
700 |
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BOND INTEREST EXPENSE |
700 |
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| LICENSING FEE EXPENSE |
2,250 |
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LICENSING FEE EXPENSE |
2,250 |
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| TRAVEL EXPENSE |
18,500 |
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TRAVEL EXPENSE |
18,500 |
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| ADMIN. SUPPLIES EXP. |
1,000 |
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ADMIN. SUPPLIES EXPENSE |
1,000 |
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| DEPRECIATION EXPENSE |
1,000 |
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DEPRECIATION EXPENSE |
1,000 |
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| BAD DEBT EXPENSE |
1,000 |
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BAD DEBT EXPENSE |
1,000 |
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| GAIN ON SALE |
|
200 |
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GAIN ON SALE |
|
200 |
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| TOTAL |
722,450 |
722,450 |
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TOTAL |
1,022,500 |
1,022,500 |
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| © Copyright 1999 Larry
Fisher |
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