TROY UNIVERSITY ACT3394 Section TDAA Governmental Accounting Cit o!

Smit"ville In#truction# $all %&'% Augu#t '( ) Decem*er '%+ %&'% INSTRUCTIONS, $IRST ) READ T-E INSTRUCTIONS .ROVIDED /Y T-E AUT-OR0 Start with chapter 1. This will explain how the project will flow. Actual material to be turned in starts with chapter 2. We will be completing Chapters 2 . These will be separate assignments. This corresponds to chapter co!erage. "ou should complete each chapter of the project as soon as we complete the co!erage for that chapter. Tr#ing to complete the entire project the night before it is due will lead to a loss of !er# eas# points. $lease remember to bac%up #our file at the end of EVERY session b# choosing &ile' Sa!e As. &or example ($aul C)S*. Also' remember that each report should be sa!ed to a printable $+&. To do this' #ou mu#t remember to add the 012! e3ten#ion when #ou sa!e it. &or example' the first trial balance to be sa!ed is a post,closing trial balance in part 2,b. "ou should sa!e the trial balance for example ($aul 2b*. "ou will need to establish a personal folder labeled with #our name to sa!e all of #our data to. DO NOT C4OSE T-E .ROGRA5 UNTI4 YOU SAVE YOUR 6OR70 -t is not auto,sa!ing...... /ach assignment will be printed out and turned in to me for grading. Wor% submitted after the due date will be penali0ed. Chapter 2 Chapter 2 Chapter 3 Chapter 4 Chapter 1 Chapter 5 Chapter 6 Chapter +ue September 1 +ue September 12 +ue September 24 +ue )ctober +ue )ctober 11 +ue )ctober 22 +ue )ctober 27 +ue 8o!ember 12

$age 1 of 3 ACT22 3 Amanda $aul

Cit o! Smit"ville Re8uirement#

%* 9eneral &und 1o#t,closing trial balance for #ear 2712 %2 9o!ernmental acti!ities' go!ernment,wide le!el 1o#t,closing trial balance for 2712 3*' 9eneral &und 1re,closing re!enues subsidiar# ledger 3*% 9eneral &und 1re,closing appropriations subsidiar# ledger 3*3 9eneral &und 1re,closing trial balance for #ear 2713 99$or C"1 4+ Clo#e Encum*rance# in Clo#ing entrie# 4a' 9eneral &und general :ournal after closing entries 4a% 9eneral &und general le2ger after closing entries 4*' 9eneral &und 1o#t,closing trial balance as of +ecember 21' 2713 :print after closing entries; 4*% $repare in good form a *alance #"eet for the 9eneral &und as of +ecember 21' 2713 4c' 9eneral &und .re,Closing subsidiar# ledger account balances for the #ear 2713 4c% $repare in good form a #tatement o! revenue#+ e31en2iture#+ an2 c"ange# in !un2 *alance for the 9eneral &und for the #ear ended +ecember 21' 2713 42 $repare in good form a #tatement o! revenue#+ e31en2iture#+ an2 c"ange# in !un2 *alance ;*u2get an2 actual for the 9eneral &und for the #ear ended +ecember 21' 2713 4e $repare a reconciliation of total expenditures reported in #our solution to part c of this problem with the total expenditures and encumbrances reported in #our solution to part 2 of this problem (*' Street -mpro!ement &und general :ournal after closing entries (*% Street -mpro!ement &und general le2ger after closing entries (c' Street -mpro!ement &und .o#t,closing Trial <alance 2713 (c% Street -mpro!ement &und /alance S"eet 12=21=13 (2' Street -mpro!ement &und .re,closing Trial <alance 2713 (2% Street -mpro!ement &und Statement o! Revenue#+ E31en2iture#+ an2 C"ange# in $un2 /alance for the #ear ended 12=21=13
$age 2 of 3 ACT22 3 Amanda $aul

<c' Street -mpro!ement <ond +S& .re,Closing Trial <alance 2713 <c% Street -mpro!ement <ond +S& .o#t,Closing Trial <alance 2713 <2 Computation of >egal +ebt ?argin 12=21=13 <e' Street -mpro!ement <ond +S& general :ournal after 2714 closing entries <e% Street -mpro!ement <ond +S& general le2ger after 2714 closing entries <!' Street -mpro!ement <ond +S& .o#t,Closing Trial <alance 2714 <!% Street -mpro!ement <ond +S& /alance S"eet 2714 <g' Street -mpro!ement <ond +S& .re,Closing Trial <alance 2714 <g% Street -mpro!ement <ond +S& Statement o! Revenue#+ E31en2iture#+ an2 C"ange# in $un2 /alance for the #ear ended 12=21=14 <" Street -mpro!ement <ond +S& Statement o! Revenue#+ E31en2iture#+ an2 C"ange# in $un2 /alance ) /u2get an2 Actual for the #ear ended 12=21=14 =a .o#t,closing Trial <alance 12=21=12 Solid Waste +isposal &und =c' Solid Waste +isposal &und general :ournal after closing entries =c% Solid Waste +isposal &und general le2ger after closing entries =2' .o#t,closing Trial <alance 12=21=13 Solid Waste +isposal &und =2% Statement o! Net .o#ition Solid Waste +isposal &und 12=21=13 =e' .re,Closing Trial <alance 12=21=13 Solid Waste +isposal &und =e% Statement o! Revenue#+ E31en#e#+ an2 C"ange# in Net .o#ition for the #ear ended 12=21=13 =! Statement o! Ca#" $lo># for the #ear ended 12=21=13 ?a .o#t,closing Trial <alance 12=21=12 Tax Agenc# &und ?*' Tax Agenc# &und general :ournal after closing entries ?*% Tax Agenc# &und general le2ger after closing entries ?c' .o#t,closing Trial <alance 12=21=13 Tax Agenc# &und
$age 2 of 3 ACT22 3 Amanda $aul

?c% Statement o! $i2uciar Net .o#ition 12=21=13 9*' 9o!ernmental Acti!ities general :ournal after closing entries 9*% 9o!ernmental Acti!ities general le2ger after closing entries 9c' 9o!ernmental Acti!ities' 9W le!el .re,Closing Trial <alance for #ear 2713 9c% 9o!ernmental Acti!ities' 9W le!el .o#t,Closing Trial <alance for #ear 2713 9c3 Statement o! Net .o#ition as of 12=21=13 9c4 Statement o! Activitie# for the #ear ended 12=21=13 9c( 9o!ernmental &unds /alance S"eet as of 12=21=13 9c< 9o!ernmental &unds Statement o! Revenue#+ E31en2iture# an2 C"ange# in $un2 /alance for the #ear ended 12=21=13 9c= Reconciliation of the 9o!ernmental &unds <alance Sheet to the 9W Statement of 8et $osition as of 12=21=13 9c? Reconciliation of the Statement of @e!enues' /xpenditures' and Changes in &und <alances of 9o!ernmental &unds to the 9W Statement of Acti!ities for the #ear ended 12=21=13 9c9 $roprietar# &unds Statement o! Net .o#ition as of 12=21=13 9c'& $roprietar# &unds Statement o! Revenue#+ E31en#e#+ an2 C"ange# in $un2 Net .o#ition for the #ear ended 12=21=13 9c'' $roprietar# &unds Statement o! Ca#" $lo># for the #ear ended 12=21=13 9c'% Tax Agenc# &und Statement o! $i2uciar Net .o#ition as of 12=21=13

$age 3 of 3 ACT22 3 Amanda $aul