CHAPTER 7 – General Journal Entries
GENERAL FUND JOURNAL ENTRIES Opening Entry # 1 General Ledger Account Account Title and Description Debits Credits 200 Imprest Cash 10 230 Cash on Hand 53 240 Cash on Deposit with County Treasurer 1,873 310 Taxes Receivable 10,792 330 Due From Other Governmental Units 340 340 Accounts Receivable 80 ...
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