Presented here are numerous transactions and events of the General Fund of Johnson County. All transactions and events relate to calendar year 2009.

Question 1: Estimated revenues from the subsequent sources were legally budgeted.

Sales taxes $ 6,000,000

Fines and forfeits 2,000,000

Licenses and permits 1,750,000

Intergovernmental revenues 350,000

Total $10,100,000

Question 2: Appropriations for the subsequent functions were legally budgeted.

General government $2,100,000

Public safety 3,890,000

Culture and recreation 700,000

Health and welfare 3,000,000

Total $9,690,000

Question 3: In the current year, revenues were received in cash from the subsequent sources:

Sales taxes $ 5,930,000

Fines and forfeits 1,990,000

Licenses and permits 1,740,000

Intergovernmental revenues 385,000

Total $10,045,000

Question 4:. During the year, contracts and purchase orders were issued as follows:

General government $ 450,000

Public safety 800,000

Culture and recreation 280,000

Health and welfare 500,000

Total $2,030,000

Question 5:. Services and Goods (these are a portion of the total ordered in transaction 4) were received, as follows:

Estimated Actual

General government $ 450,000 $ 452,000

Public safety 500,000 510,000

Culture and recreation 275,000 276,000

Health and welfare 500,000 500,000

Total $1,725,000 $1,738,000

Question 6:. A budget revision was accepted by the County Commission. Probable revenues for intergovernmental revenues were increased by $35,000. Appropriations for general government were increased by $100,000.

Question 7:. Vouchers were issued for items not formerly encumbered, mainly personal services, in the subsequent amounts:

General government $1,747,000

Public safety 3,080,000

Culture and recreation 418,000

Health and welfare 2,500,000

Total $7,745,000

a. Record the transactions in general journal form. Add subsidiary accounts as explained in this chapter.

b. Open budgetary, expenditure, revenue, and encumbrance general ledger control accounts and post the transactions.

c. Open Appropriations and Revenue, Expenditures, and Encumbrances subsidiary ledgers. Post the transactions. Show that the control account balances agree with the related subsidiary ledger accounts.

d. Consider a beginning Fund Balance-Unreserved of $150,000. Purpose a budgetary comparison schedule for the General Fund. Add encumbrances with expenditures. Use Illustration 3-4 as an example.

e. Consider that encumbered appropriations do not lapse at the end of the budget year, how much of the 2009 appropriations, by function, did lapse at the end of 2009? Show computations in good form.