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CHAPTER 7 General Journal Entries

_____Accounting Manual for Public School Districts CHAPTER 7 General Journal Entries i Effective Date: 9-1-15 Table of Contents CHAPTER 7 General Journal Entries Table of Contents Page INTRODUCTION .. 1 Journal Entries .. 2 Opening Entries .. 2 Fiscal Year Opening Entry All Funds Except Fiduciary Funds .. 2 Fiscal Year Opening Entry Budgetary Accounts All Funds Except Fiduciary Funds .. 3 Fiscal Year Opening Entry Fiduciary 4 Periodic Entries .. 5 Local Receipts .. 5 NSF Check .. 5 Sale of Equipment .. 5 County Treasurer Monthly Entry (From County Treasurer Report F-197).

_____Accounting Manual for Public School Districts ...

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