Acct 567

General Ledger Subsidiary Ledger

Account Debits Credits Debits Credits

PART A

Estimated Revenues 2,700,000

Budgetary Fund Balance 50,000

Appropriations 2,650,000

Estimated Revenues Ledger Estimated revenues should = 2.700,000

Taxes 1,900,000

Licenses and Permits 350,000

Fines and Forfeits 250,000

Intergovernmental Revenues 200,000

Appropriations Ledger should = 2,650,000

General Government 500,000

Public Safety 1,600,000

Public Works 350,000

Parks and Recreation 150,000

Miscellaneous 50,000

PART B 1

Cash 43,000

Revenues 43,000

Revenues Ledger Actual revenues collected

Licenses and Permits 31,000

Fines and Forfeits 12,000

PART B 2

Encumbrances - 2011 29,900

Reserve for Encumbrances - 2011 29,900

Encumbrances Ledger Record estimated amount

General Government 7,400

Public Safety 11,300

Public Works 6,100

Parks and Recreation 4,200

Miscellaneous 900

PART B 3

Reserve for Encumbrances - 2011 29,900

Encumbrances - 2011 29,900

Expenditures - 2011 29,200

Cash 29,200

Encumbrances Ledger Relieve estimated amount

General Government 100

Public Safety 500

Public Works -

Parks and Recreation 100

Miscellaneous -

Expenditures Ledger Record actual amount

General Government 7,300

Public Safety 10,800

Public Works 6,100

Parks and Recreation 4,100

Miscellaneous 900

PART C CALCULATION OF BUDGETED BUT UNREALIZED REVENUES AS OF JULY 31, 2010

Unrealized

Source Budgeted Actual Revenue

Property Taxes 1,900,000 - 1,900,000

Licenses and Permits 350,000 31,000 319,000

Fines and Forfeits 250,000 12,000 238,000

Intergovernmental Revenues 200,000 - 200,000...