E 21-9
Journal
Date
1
7
8
P 21-3
P 21-6
Journal
Date
1
Journal
Date
Jun. 30, 2015
Jun. 30, 2015
Journal
Account
Cash
Operating Revenue
(Enterprise Fund)
Cash
Due To Other Governmental Units
(Agency Fund)
Cash
Other Financing Source-Proceeds From Bond Issue
Other Financing Use-Nonreciprocal Transfer to Debt Service Fund
Cash
(Captial Projects Fund)
Cash
Other Financing Source-Nonreciprocal Transfer From Capital Projects Fund
(Debt Service Fund)
Cash
Contributions
Investment
Cash
(Private Purpose Trust Fund)
Cash
Other Financing Source-Nonreciprocal Transfer From General Fund
(Internal Service Fund)
Other Financing Use-Nonreciprocal To Other Internal Service Fund
Cash
(General Fund)
Cash
Bonds Payable
(Enterprise Fund)
Cash
Other Financing Source-Reciprocal Transfer From General Fund
(Special Revenue Fund)
Other Financing Use-Reciprocal Transfer to Special Reveune-Highway Beautification
Cash
(General Fund)
Tax Receivalbe - Current
Revenue (5,000,000 x .99)
Allowance for Uncollectable Taxes - Current
(General Fund)
Motor Poll of Douwe County Fund
Statement of Revenues, Expenses, and Changes in Net Positio
For the Year Ended June 30, 2015
Revenues:
Revenue From Billings
Expenses:
Supplies Used
Salaries Expense
Utilities Expense
Depreciation Expense
Operating Income
Add: Capital Contribution
Less: Transfers Out
Change In Net Position
Net Position June 30, 2014 (2015 Beginning)
Net Position June 30, 2015
Motor Poll of Douwe County Fund
Statement of Net Position
For the Year Ended June 30, 2015
Current Assets:
Cash
Due From Electric Fund
Supplies on Hand
Noncurrent Assets:
Autos
Less: Accumulated Depreciation
Total Assets
Liabilities:
Accounts Payable
Advance From General Fund
Net Position
Invested In Capital Assets, Net of Related Debt
Unrestricted
Total Net Position
Motor Poll of Douwe County Fund
Statement of Cash Flows
For the Year Ended June 30, 2015
Cash Flow From Operating Activities
Cash Received From Users
Less: Cash Paid to Suppliers
Cash Paid (12,000 + ? - 68,000 = 14,000) (? = 70,000)
Less: Change in Accounts Payable (11,000 - 10,000)
Cash Paid For Salaries
Cash Paid For Utilities
Net Cash Provided By Operating Activities
Cash Flow From Noncapital Financing Activities
Operating Transfers to General Fund (12,000 - 10,000)
Cash From Capital and Related Financing Activities
Purchase of Automobiles (99,000 - 80,000)
Net Decrease in Cash for 2015
Add: Cash & Cash Equivalents, June 30, 2014
Cash & Cash Equivalents, June 30, 2015
Journal
Account
Inventory of Materials and Supplies
Vouchers Payable
Materials and Supplies Expense (80,000 + 74,000 - 58,000)
Inventory of Materials and Supplies
Salaries and Wages Expense
Cash
Utility Expense
Cash
Depreciation Expense - Building
Depreciation Expense - Machinery and Equipment
Accumulated Depreciation - Buildings
Accumulated Depreciation - Machinery and Equipment
Due From General Fund
Due From Water and Sewer Fund
Due From Special Revenue Fund
Service Revenue
Cash
Due From General Fund (20,000 + 262,000 - 6,000)
Due From Water and Sewer Fund
Due From Special Revenue Fund (32,000 - 16,000)
Vouchers Payable (38,000 + 74,000 - 14,000)
Cash
Journal
Account
Service Revenue
Materials and Supplies Expense
Salaries and Wages Expense
Utility Expense
Depreciation Expense - Building
Depreciation Expense - Machinery and Equipment
Excess of Revenues Over Expenses
Excess of Revenues Over Expenses
Retained Earnings
Nick Miller
12/8/2024
Debit Credit
4,500
4,500
125,000
125,000
1,050,000
1,050,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
150,000
150,000
150,000
150,000
1,000,000
1,000,000
50,000
50,000
50,000
50,000
5,000,000
4,950,000
50,000
in Net Position
Amount Amount
$ 120,000
$ 68,000
25,000
9,000
16,000 118,000
2,000
50,000
(12,000)
40,000
42,000
$ 82,000
Amount Amount
$ 37,000
4,000
14,000 $ 55,000
99,000
(56,000) 43,000
$ 98,000
$ 11,000
5,000 $ 16,000
43,000
39,000
$ 82,000
Amount Amount
$ 127,000
$ (70,000)
1,000
(69,000)
(25,000)
(9,000) (103,000)
24,000
(12,000)
(19,000)
(7,000)
44,000
$ 37,000
Debit Credit
74,000
74,000
96,000
96,000
230,000
230,000
30,000
30,000
5,000
8,000
5,000
8,000
262,000
84,000
32,000
378,000
376,000
276,000
84,000
16,000
98,000
98,000
Debit Credit
378,000
96,000
230,000
30,000
5,000
8,000
9,000
9,000
9,000