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Table of Contents
Chapter 1 Introduction and Use of the City of
Smithville/City of Bingham Software …………………………….. 3
Project Instructions and Information ……………………………….. 13
Chapter 2 Opening the Books ……………………………………... 14
Chapter 3 Recording the Annual Budget …………………………. 19
Chapter 4 Recording Operating Transactions
the General Fund and Governmental Activities
at the Government-wide Level ……………………………………. 21
Chapter 5 Recording Capital Assets and
Capital Projects Transactions ………………………………………. 27
Chapter 6 Transactions Affecting General
Long-term Liabilities and Debt Service …………………………… 30
Chapter 7 Recording Transactions Affecting
the Enterprise Fund and Business-type
Activities …………………………………………………………… 34
Chapter 8 Recording Transactions Affecting a
Fiduciary Fund—an Investment Trust Fund ……………………… 38
Chapter 9 Adjusting and Closing Entries for
Governmental Activities, Government-wide
Level; Preparation of Government-wide and
Major Fund Financial Statements …………………………………. 41
Chapter 10 Analysis of Financial Condition ………………………. 43
Chapter 11 Preparation of Audit Report …………………………… 43
Appendix A ………………………………………………………… 44
CHAPTER 1
INTRODUCTION AND USE OF THE CITY OF SMITHVILLE/CITY OF BINGHAM SOFTWARE
Welcome
Thank you for purchasing the City of Smithville/City of Bingham Governmental Accounting Software. This software is designed to be used with the McGraw-Hill/Irwin textbook Accounting for Governmental and Nonprofit Entities, 16th Edition.
System Requirements
To use the City of Smithville/City of Bingham accounting software application, you must have the following:
• Operating System:
• Microsoft® Windows 2000 or later
• Mac OS X v10.4 or 10.5
• Linux Red Hat® Enterprise Linux (RHEL) 5
• Hardware:
• Windows ®: Intel®...