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APPENDIX F
PRINT
- LANDSCAPE FORMAT / COLOR |
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CORPORATE
TRIAL BALANCE
JANUARY 1, 2002 |
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GOVERNMENT ACCOUNTING
PROTOTYPE (GAP)
TRIAL BALANCE
JANUARY 1, 2002 |
|
DEBIT |
CREDIT |
|
|
|
DEBIT |
CREDIT |
| CASH |
524,750 |
|
|
|
CASH UNOBLIGATED C/O PFY |
507,450 |
|
|
|
|
|
|
CASH (UNPAID
OBLIGATIONS) PFY |
17,300 |
|
|
|
|
|
|
|
|
|
| ACCOUNTS RECEIVABLE |
9,000 |
|
|
|
ACCOUNTS RECEIVABLE |
9,000 |
|
| ALLOWANCE FOR BAD DEBT |
|
1,000 |
|
|
ALLOWANCE FOR BAD DEBT |
|
1,000 |
| TRAVEL ADVANCES |
5,500 |
|
|
|
TRAVEL ADVANCES |
5,500 |
|
| PREPAID LICENSING FEES |
6,750 |
|
|
|
PREPAID LICENSING FEES |
6,750 |
|
| OFFICE EQUIPMENT |
17,500 |
|
|
|
OFFICE EQUIPMENT |
17,500 |
|
| ACCUM. DEPRECIATION |
|
600 |
|
|
ACCUMULATED DEPRECIATION |
|
600 |
| PURCHASE DISCOUNT |
|
200 |
|
|
PURCHASE DISCOUNT |
|
200 |
| OFFICE EQUIPMENT CONTRACTORS |
3,000 |
|
|
|
OFFICE EQUIPMENT - CONTRACTORS |
3,000 |
|
| TRANSP. EQUIPMENT |
15,000 |
|
|
|
TRANSPORTATION EQUIPMENT |
15,000 |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
ECS - CASH TRANSFER
(ADV. PAY.) |
60,000 |
|
|
|
|
|
|
ECS - BUDGET RCPTS. (BONDS
PAY.) |
28,500 |
|
|
|
|
|
|
ECS - BUDGET RCPTS. (REIMB.) |
5,000 |
|
|
|
|
|
|
|
|
|
| ACCOUNTS PAYABLE |
|
15,000 |
|
|
ACCOUNTS PAYABLE |
|
15,000 |
| BONDS PAYABLE |
|
26,000 |
|
|
BONDS PAYABLE |
|
26,000 |
| PREM. ON BONDS PAYABLE |
|
2,450 |
|
|
PREMIUM ON BONDS PAYABLE |
|
2,450 |
| ADVANCES PAYABLE |
|
40,000 |
|
|
ADVANCES PAYABLE |
|
40,000 |
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
|
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|
|
|
|
|
|
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|
|
|
| PREFERRED STOCK |
|
500,000 |
|
|
FUNDED BUDGET |
|
507,450 |
| PREMIUM ON STOCK |
|
100,000 |
|
|
UNPAID OBLIGATIONS (PFY) |
|
17,300 |
|
|
|
|
|
EXPENDED BUDGET (PFY) |
|
168,750 |
| CAPITAL STOCK =
XXXX
- XXXX - XXXX |
|
|
|
|
|
|
|
|
| 500,000+100,000= 693,500
- 93,500 - 0 |
|
|
|
|
|
|
|
|
600,000= 600,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| RETAINED EARNINGS |
106,750 |
|
|
|
RETAINED INCOME / EXPENSE |
106,750 |
|
| SALARY EXPENSE |
|
3,000 |
|
|
SALARY EXPENSE |
|
3,000 |
|
|
|
|
|
|
|
|
| TOTAL |
688,250 |
688,250 |
|
|
TOTAL |
781,750 |
781,750 |
|
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Note:
CASH
(UNOBLIGAGTED C/O) PFY = FUNDED
BUDGET = 507,450
CASH
(UNPAID OBLIGATIONS) PFY = UNPAID
OBLIGATIONS (PFY) = 17,300
The cash and budget
relationships (above) clearly illustrate the integrated nature of
GAP. That is, a single trial balance now generates both the Budget
Resources and Status Report (BRSR) and the Balance Sheet. See
Appendix F-2 |
| © Copyright 1999 Larry
Fisher |
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