Governmental Accounting

Continuing Problem
Coco City
Financial Statements
For the Year Ended December 31, 2013

Yue Zhao

Funds Activities
Governmental Funds:
General Fund (GF): To account for its day-to-day operating activities.
Capital Project Fund (CPF): To acquire or construct major capital assets.
Debt Service Fund (DSF): To accumulated resources to service long-term debt.

Proprietary Fund:
Enterprise Fund (EF): To operate a municipal swimming pool.

Governmental Funds
General Fund:

General Journals
Budgetary Ledger
Financial Ledger
Appropriation Ledger
Trial Balance
Budgetary Comparison Schedule

Capital Project Fund:

General Journals
General Ledger
Trial Balance

Debt Service Fund:

General Journals
General Ledger
Trial Balance

Fund Level Financial Statements:

Statement of Revenues, Expenditures, and Changes in Fund Balance

Balance Sheet

Continuing Problem

General Fund

Yue Zhao

20508,4 36 85,4
20508,4 1 5
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Continuing Problem

General Fund

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Yue Zhao

NEAO

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Continuing Problem

General Fund

Yue Zhao

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Continuing Problem

General Fund

Yue Zhao

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Continuing Problem

General Fund

Yue Zhao

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Continuing Problem

General Fund

Yue Zhao

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Continuing Problem

General Fund

Yue Zhao

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Continuing Problem

Capital Project Fund

2
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Yue Zhao

EF F BA

Continuing Problem

Capital Project Fund

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Yue Zhao

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Continuing Problem

Capital Project Fund

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Continuing Problem

Debt Service Fund

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Yue Zhao

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Continuing Problem

Debt Service Fund

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Yue Zhao

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Continuing Problem

Debt Service Fund

3E

Yue Zhao

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Continuing Problem

Governmental Funds Level Statement

Yue Zhao

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Continuing Problem

Governmental Funds Level Statement

Yue Zhao

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Proprietary Funds
Enterprise Fund:

General Journals
General Ledger
Trial Balance

Fund Level Financial Statements:

Statement of Revenues, Expenses, and Changes in Fund Net Position

Statement of Net Position

Continuing Problem

Enterprise Fund

-3-6 2

Yue Zhao

4 63 2

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Continuing Problem

Enterprise Fund

Yue Zhao

20507,4 40 207
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Continuing Problem

Enterprise Fund

Yue Zhao

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Continuing Problem

Proprietary Fund Level Statement

I I C DI E 5

0E I

Yue Zhao

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Continuing Problem

Proprietary Fund Level Statement

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Yue Zhao

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Government-Wide Statements
Government-Wide Financial Statements:

Converting Journals
Six-Column Work Sheet
Government-Wide Statement of Activities
Government-Wide Statement of Net Position

Continuing Problem

Government-Wide Statement

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Continuing Problem

Government-Wide Statement

GU 1 S

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Continuing Problem

Government-Wide Statement

Yue Zhao

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Continuing Problem

Government-Wide Statement

Yue Zhao

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