Problem 6-4

1). a. Expenditures - Capital Outlay.................................

2.500.000

Cash.................................................................

500.000

Other Financing Sources - Capital Lease

2.000.000

b. Expenditures - Interest............................................

50.000*

Expenditures - Lease Principal Reduction.......

130.000

Cash.................................................................

180.000

c. Expenditures - Interest............................................

46.750**

Expenditures - Lease Principal Reduction..............

133.250

Cash.................................................................

180.000

d. Expenditures - Capital Outlay.................................

128.000

Cash.................................................................

40.000

Other Financing Sources - Notes.....................

88.000

e. Expenditures - Interest............................................

2.200***

Expenditures - Note Principal Reduction................

28.612

Cash.................................................................

30.812

f. Expenditures - Interest............................................

1.485****

Expenditures - Note Principal Reduction................

29.327

Cash.................................................................

30.812

2) Capital Outlay Expenditures 20X9

$ 2.500.000 + $ 128.000

= $ 2.628.000

3) Debt Service Expenditures 20X9

($ 180.000 x 2) + ($ 30.812 x 2) = $ 421.624

4) -) Capital Outlay Expenditures 20X9 $ 2.500.000 + $ 128.000

-) Debt Service Expenditures 20X9 $ 180.000 + $ 30.812

$2.000.000 x 0,05 x 0,5

**

$1.870.000 x 0,05 x 0,5

Sekolah Tinggi Akuntansi Negara 2012

***

= $ 2.628.000
= $ 210.812

$88.000 x 0,05 x 0,5

****

($88.000 - $28.612) x 0,05 x 0,5

Debeta Indra Utama 2S Akuntansi

Problem 6-5
a).
1.

Expenditures...........................................................

40.000

Cash.................................................................
2.

40.000

No General Fund entry. (The liability should be recorded in the General Long-Term Liabilities
accounts.)

3.

Expenditures...........................................................

130.000

Cash.................................................................
4.

130.000

Expenditures...........................................................

5.000

Liability for Compensated Absences - Current......

5.

5.000

Liability for Compensated Absences - Current.......

5.000

Expenditures...........................................................

205.000

Cash.................................................................
6.

No General Fund entry.

b).

Compensated absences liabilities:

20X1

210.000

20X2
$ 0

c).

Compensated absences expenditures

20X1

$ 5.000
20X2

$ 40.000
d).

Sama seperti untuk Compensated Absences

e).

Sama seperti untuk Compensated Absences

20X3
$ 0

20X3
$ 135.000

$ 205.000

Problem 6-13
City of Waynesville
General Fund
Year Ended December 31, 20X1
Revenues Ledger or Worksheet

Accounts

Estimated
Revenues
Dr.

Revenues
Cr.

Balance
Dr. (Cr.)

73.000(2)
2.400 (15c)

(400)

Property Taxes ............................

75.000 (1)

Fines and Fees ............................

5.000 (1)

4.000(3)

1.000

Miscellaneous ..............................

5.000 (1)

2.500(3)
250(10)

2.250
2.850

City of Waynesville
General Fund
Year Ended December 31, 20X1
Expenditures Ledger or Worksheet

Accounts

Encumbrances

Expenditures

Appropriations

Balance

Dr.

Dr.

Cr.

Cr. (Dr.)

City Manager .....................................

4.000 (5)
(4.000) (7)

15.000
4.500

(6) 20.000
(7)

(1)

500

Police Department ............................

3.000 (5)
(3.000) (7)

7.000
6.100

(6) 13.000
(7)

(1)

(100)

Fire Department ................................

3.000 (5)
(3.000) (7)

6.500
3.000

(6) 10.000
(7)

(1)

500

Streets and Roads ............................

5.000 (5)
(4.050) (7)

14.000
4.000
1.500

(6) 20.000
(7)
(8)

(1)

(450)

Interest ..............................................

200
600

(7)
600
(12)

(11)

(200)

Long-Term Note Principal .................

4.400

(12) 4.400

(11)

250

Sekolah Tinggi Akuntansi Negara 2012

Debeta Indra Utama 2S Akuntansi

B) Closing Entries
C1.

C2.

C3.

C4.

Appropriation..........................................................................
Unreserved Fund Balance.....................................................
Estimated Revenue........................................................

68000
17000

Revenue.................................................................................
Unreserved Fund Balance..............................................
Expenditure.....................................................................

82150

Unreserved Fund Balance.....................................................

Transfer to Debt Service Fund.......................................
Transfer to Capital Project fund......................................

23000

Unreserved Fund Balance.....................................................

Encumbrance..................................................................

950

85000

15350
66800

8000
15000

950

C) Statement of Revenues Expenditures and Changes in Fund Balance

City of Waynesville
General Fund
Statement of Revenues. Expenditures. and
Changes in Fund Balance
For the Year Ended December 31, 20X1
Revenues:
Property Taxes ......................................................................
Fines and Fees .....................................................................
Miscellaneous .......................................................................
Total Revenues ..............................................................
Expenditures:
Current Operations
City Manager .................................................................
Police Department .........................................................
Fire Department .............................................................
Streets and Roads .........................................................
Total Current Operating ..............................................
Debt Service
Principal .........................................................................
Interest ...........................................................................
Total Debt Service.......................................................
Total Expenditures ..................................................
Excess of Revenues over Expenditures. .........................................

$75.400
4.000
2.750
82.150

19.500
13.100
9.500
19.500
61.600
4.400
800
5.200
66.800
15.350

Other Financing Sources (Uses):

Transfer to Debt Service Fund .............................................
Transfer to Capital Projects Fund .........................................
Total Other Sources (Uses) ...........................................
Net Change in Fund Balance............................................................
Fund BalanceJanuary 1 ................................................................
Fund BalanceDecember 31

Sekolah Tinggi Akuntansi Negara 2012

(8.000)
(15.000)
(23.000)
(7.650)
36.500
$28.850

Debeta Indra Utama 2S Akuntansi