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APPENDIX E
PRINT
- LANDSCAPE FORMAT / COLOR |
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CORPORATE
ADJUSTING ENTRIES
JANUARY 1, 2002
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GOVERNMENT ACCOUNTING
PROTOTYPE
ADJUSTING ENTRIES
JANUARY 1, 2002 |
| (6) RECLASSIFY CFY BALANCES AS
PFY |
(6) RECLASSIFY CFY BALANCES AS
PFY |
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| N/A |
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UNPAID OBLIGATIONS (CFY) |
17,300 |
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EXPENDED BUDGET (CFY) |
168,750 |
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UNPAID OBLIGATIONS
(PFY) |
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17,300 |
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EXPENDED BUDGET
(PFY) |
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168,750 |
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Reclassify cfy unpaid / expended
budget as pfy. |
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| (7) RECLASSIFY CASH GLA'S |
(7) RECLASSIFY CASH GLA'S |
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| N/A |
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CASH UNOBLIGATED C/O PFY |
507,450 |
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CASH UNPAID OBLIGATIONS PFY |
17,300 |
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CASH (END OF FISCAL
YEAR) |
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524,750 |
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Reclassify "prior fiscal
year" cash balances as: (1) available for the purchase of
goods/services in the current fiscal year, and (2) earmarked
for the payment of goods / services already ordered and received. |
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CASH ANALYSIS / PROOF |
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CASH (END OF FISCAL YEAR) |
524,750 |
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CASH (UNOBLIGATED
C/O) PFY = BUDGET (UNOBLIGATED C/O) -- SEE
APPENDIX C, JOURNAL ENTRY 4 |
507,450 |
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CASH UNPAID OBLIGATIONS (PFY) = UNPAID
OBLIGATIONS (PFY) -- JOURNAL ENTRIES 6 & 7 ABOVE |
17,300 |
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524,750 |
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| (8) RECLASSIFY UNOBLIGATED C/O AS
FUNDED
BUDGET
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(8) RECLASSIFY UNOBLIGATED C/O AS
FUNDED BUDGET
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| N/A |
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BUDGET (UNOBLIGATED C/O) |
507,450 |
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FUNDED BUDGET |
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507,450 |
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Reclassify "budget -
unobligated carryover" as
funded budget in order to distribute the budget to the various offices within
the agency. |
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| (9) REVERSE ACCRUED SALARIES |
(9) REVERSE ACCRUED SALARIES |
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| SALARY PAYABLE |
3,000 |
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SALARY PAYABLE |
3,000 |
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| SALARY EXPENSE |
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3,000 |
SALARY EXPENSE |
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3,000 |
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| Reverse salaries payable recorded
in the prior fiscal year. |
Same as corporate explanation |
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| © Copyright 1999 Larry
Fisher |
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