Total Assets 4,945,738
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1 Web-GAAP Training School District Initial Year Governmental Fund Trial Balance For the Fiscal Year Ended June 30, 2000 Balance Sheet Debit Credit Fund: General ASSETS: Equity in Pooled Cash and Cash Equivalents $ 1,646,343 Accounts Receivable 95 Interfund Receivable 190,894 Intergovernmental Receivable 350 Prepaid Items 2,527 Taxes Receivable 2,917,047 Restricted Cash and Cash Equivalents 188,482 Total Assets 4,945,738 LIABILITIES: Accounts Payable 52,843 Accrued Wages and Benefits 474,031 Due to Other Funds 34,916 Intergovernmental Payable 112,978 Deferred Revenue 1,984,792 Compensated Absences Payable 6,687 Long-Term Liabilities: Due in More Than One Year Total Liabilities 2,666,247 FUND BALANCES: Equity: Reserved: Reserved for Encumbrances 318,895 Reserved for Property Taxes 932,255 Reserved for Textbooks and Instructional Materials 104,636 Reserved for Budget Stabilization 83,846 Unreserved, Undesignated, Reported in: General Fund 839,859 Total Fund Balances 2,279,491 Total Liabilities and Fund Balances 4,945,738 NET ASSETS: Unrestricted Total Net Assets
2 Web-GAAP Training School District Initial Year Governmental Fund Trial Balance For the Fiscal Year Ended June 30, 2000 Balance Sheet Debit Credit Total Liabilities and Net Assets 2,666,247
3 Web-GAAP Training School District Initial Year Governmental Fund Trial Balance For the Fiscal Year Ended June 30, 2000 Balance Sheet Debit Credit Fund: Special Revenue ASSETS: Equity in Pooled Cash and Cash Equivalents 176,010 Intergovernmental Receivable Total Assets 176,010 LIABILITIES: Accounts Payable 15,700 Accrued Wages and Benefits 31,077 Interfund Payable 2,355 Due to Other Funds 2,438 Intergovernmental Payable 6,481 Deferred Revenue Long-Term Liabilities: Due in More Than One Year Total Liabilities 58,051 FUND BALANCES: Equity: Reserved: Reserved for Encumbrances 14,158 Unreserved, Undesignated, Reported in: Special Revenue Funds 103,801 Total Fund Balances 117,959 Total Liabilities and Fund Balances 176,010 NET ASSETS: Restricted for Other Purposes Total Net Assets Total Liabilities and Net Assets 58,051
4 Web-GAAP Training School District Initial Year Governmental Fund Trial Balance For the Fiscal Year Ended June 30, 2000 Balance Sheet Debit Credit Fund: Debt Service ASSETS: Equity in Pooled Cash and Cash Equivalents 2,067 Cash and Cash Equivalents with Fiscal Agents 61,020 Total Assets 63,087 LIABILITIES: Matured Bonds Payable 48,000 Matured Interest Payable 13,020 Total Liabilities 61,020 FUND BALANCES: Equity: Unreserved, Undesignated, Reported in: Debt Service Funds 2,067 Total Fund Balances 2,067 Total Liabilities and Fund Balances 63,087 NET ASSETS: Restricted for Debt Service Total Net Assets Total Liabilities and Net Assets 61,020
5 Web-GAAP Training School District Initial Year Governmental Fund Trial Balance For the Fiscal Year Ended June 30, 2000 Balance Sheet Debit Credit Fund: Capital Projects ASSETS: Equity in Pooled Cash and Cash Equivalents 244,471 Intergovernmental Receivable Taxes Receivable 84,048 Total Assets 328,519 LIABILITIES: Interfund Payable 188,539 Deferred Revenue 45,495 Total Liabilities 234,034 FUND BALANCES: Equity: Reserved: Reserved for Encumbrances 123,047 Reserved for Property Taxes 38,553 Unreserved, Undesignated, Reported in: Capital Projects Funds 67,115 Total Fund Balances 94,485 Total Liabilities and Fund Balances 328,519 NET ASSETS: Restricted for Capital Outlay Unrestricted Total Net Assets Total Liabilities and Net Assets 234,034
6 Interpretation 6 Adjustments GASB 33 Adjustments Modified Accrual Adjustments Debit Credit Debit Credit Debit Credit 6,687 6,687 6,687 6,687
7 Interpretation 6 Adjustments GASB 33 Adjustments Modified Accrual Adjustments Debit Credit Debit Credit Debit Credit 6,687
8 Interpretation 6 Adjustments GASB 33 Adjustments Modified Accrual Adjustments Debit Credit Debit Credit Debit Credit 51,192 51,192 50,371 50, ,192 50,371
9 Interpretation 6 Adjustments GASB 33 Adjustments Modified Accrual Adjustments Debit Credit Debit Credit Debit Credit
10 Interpretation 6 Adjustments GASB 33 Adjustments Modified Accrual Adjustments Debit Credit Debit Credit Debit Credit 24,425 24,425 4,321 4,321 20,104 20,104 24,425 4,321
11 Restated Balance Sheet Accrual Adjustments Restricted Net Assets Debit Credit Debit Credit Debit Credit $ 1,646,343 $ 1,646, , , ,527 2,527 2,917,047 2,917, , ,482 4,945,738 4,945,738 52,843 52, , ,031 34,916 34, ,978 62, ,105 1,984,792 97,232 1,887, , ,820 2,659, ,715 3,236, , , , , , ,636 83,846 83, , ,546 2,286,178 2,286,178 4,945,738 1,709,463 3,236,275 1,709,463 1,709,463 1,709,463 1,709,463
12 Restated Balance Sheet Accrual Adjustments Restricted Net Assets Debit Credit Debit Credit Debit Credit 2,659,560 2,286,178 4,945,738
13 Restated Balance Sheet Accrual Adjustments Restricted Net Assets Debit Credit Debit Credit Debit Credit 176, ,010 51,192 51, , ,202 15,700 15,700 31,077 31,077 2,355 2,355 2,438 2,438 6,481 3,747 10,228 50,371 50,371 35,924 35, ,422 10,700 97,722 14,158 14, , , , , , ,480 97, , , , , , , ,202
14 Restated Balance Sheet Accrual Adjustments Restricted Net Assets Debit Credit Debit Credit Debit Credit 2,067 2,067 61,020 61,020 63,087 63,087 48,000 48,000 13,020 13,020 61,020 61,020 2,067 2,067 2,067 2,067 63,087 2,067 61,020 2,067 2,067 2,067 2,067 61,020 2,067 63,087
15 Restated Balance Sheet Accrual Adjustments Restricted Net Assets Debit Credit Debit Credit Debit Credit 244, ,471 24,425 24,425 84,048 84, , , , ,539 49,816 8,118 41, ,355 8, , , ,047 38,553 38,553 47,011 47, , , , , , , , , , , , , , ,944
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