Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. The trial balance for the General Fund of the city of Colima on June 30, 2005

ID: 2501241 • Letter: 1

Question

1.

The trial balance for the General Fund of the city of Colima on June 30, 2005, follows. There were no budgeted or actual other financing sources or other financing uses.

City of Colima General Fund

Trial Balance

June 30, 2005

  Debit                                     Credit

Cash                                                                                              35,500

Taxes Receivable-Delinquent                                                     14,250

Allowances for uncollectible delinquent taxes                                                                         250

Inventory of supplies (balance on June 30, 2004, $10,000) 12,500

Vouchers Payable                                                                                                                            17,500

Fund Balance reserved for encumbrances                                                                            1,250

Fund Balances reserved for inventory of supplies                                                             12,500

Unreserved and undesignated fund balance                                                                       17,500

Budgetary Fund Balance                                                                                                               10,000

Estimated Revenues                                                                 200,000

Appropriations                                                                                                                                  190,000

Revenues                                                                                                                                            202,000

Expenditures                                                                              187,500

Encumbrances                                                                                                                                  1,250

                Totals                                                                                    451,000                                 451,000

a. Complete the following statement of revenues, expenditures and changes in net assets of the General Fund for the year ended June 30, 2005:

City of Colima General Fund

Statement of Revenues, Expenditures, and

Changes in Fund Balance

Explanation / Answer

City of Colima General Fund

Statement of Revenues, Expenditures, and Changes in Fund Balance

Revenues

202000

Expenditures

187500

Changes in Fund Balance

14500

City of Colima General Fund

Statement of Revenues, Expenditures, and Changes in Fund Balance

Revenues

202000

Expenditures

187500

Changes in Fund Balance

14500