Transcription of CHAPTER 7 – General Journal Entries
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CHAPTER 7 – General Journal Entries
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 ..2-6 Encumbrances ..2-8 Cash Interfund Receivables/Payables and Transfers ..2-9 Prepaid Items.
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