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Presentation/PPT
27/08/2022
uestion 1
1.)The board of commissioners of the city of Shell adopted a General Fund budget for the year ending June 30, 2013, which indicated revenues of $1,300,000, bond proceeds of $520,000, appropriations of $1,170,000, and operating transfers out of $390,000. Please record the transaction in the fund financial statement.
2.) Shell City transfers $108,000 from the General Fund to the Debt Service fund. $100,000 for principal and $8,000 interest. Please record the transaction in the fund financial statement and governments wide financial statements.
3.) shell City ordered a new computer at an anticipated cost of $115,000. The computer was received with an actual cost of $115,220. Payment was subsequently. Please record the transaction in the fund financial statement and governments wide financial statements.
4.) A not for not profit hospital spent 40,000 on medical equipment. This amount was received as restricted gift for this purpose.
5.)A not for not profit university gave scholarships in the amount of $70,000 to students.
6.)A $910,000 bond was issued to build a new road. The bonds carried a 6% interest rate and are due in 10 years. Please record the transaction in the fund financial statement and governments wide financial statements.
7.) Shell City purchased $40,000 office supplies. During the year $35,000 of these supplies were used. Please record the transaction in the fund financial using the purchase method.
8.) A private not-for-profit healthcare organization offering services for a fee. It rendered services of $300,000 to patients. Of this amount 75% will be paid by patients, and the remaining amount is to be paid by third party insurance providers. $25,000 will be adjusted based contractual insurance agreements.
9. ) A city starts a solid waste landfill during 2020. When the landfill was opened the city estimated that it would fill to capacity within 5 years and that the cost to cover the facility would be $1.5 million which will not be paid until the facility is closed. At the end of 2020 the facility was 20% full. A- Record the transaction if he landfill is viewed as an enterprise and on government-wide financial statements. B- Record the transaction if he landfill is viewed as a general fund and on fund financial statements.
10.) A not for not profit university received free services from a student to organize books in the library
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