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CHAPTER 7 – General Journal Entries

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Accounting Manual for Public School Districts CHAPTER 7 General Journal Entries 1 Table of Contents CHAPTER 7 General Journal Entries Table of Contents INTRODUCTION 1-1 General FUND Journal Entries 2-1 Opening Entry ........................................ ........................................ ...................................2-1 Budget Entries ........................................ ........................................ ..................................2-2 Budget Entries Revenues Property Tax ........................................ ........................................ .................2-3 Revenues ........................................ ........................................ ........................................ ...2-4 Revenues Other Financing Expenditures.

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