| # | Transaction | Account | DR | CR |
| 1 | Government levied $2,000,000 of General Fund Property tax for the fiscal year with an estimated uncollectible amount of $400,000. |
| 2 | The General Fund paid $350,000 on the vouchers payable that were outstanding at the end of FY 2013. |
| 3 | The General Fund paid the $13,000 reported as Due to Other Funds at the end of FY 2013. This amount was reported as Internal Payables to Business -type Activities at the government-wide level. |
| | Assume that it is Tax Year 2014. Complete the yellow area for the General Fund only. |
| | Chart of Accounts for General Fund |
| | Cash |
| | Taxes Receivable—Current |
| | Estimated Uncollectible Current Taxes |
| | Taxes Receivable—Delinquent |
| | Estimated Uncollectible Delinquent Taxes |
| | Interest and Penalties Receivable on Taxes |
| | Estimated Uncollectible Interest and Penalties |
| | Due from Other Funds |
| | Due from State Government |
| | Inventory of Supplies |
| | Vouchers Payable |
| | Tax Anticipation Notes Payable |
| | Due to Other Funds |
| | Due to Federal Government |
| | Due to State Government |
| | Fund Balance—Nonspendable—Inventory of Supplies |
| | Fund Balance—Restricted—General Government |
| | Fund Balance—Restricted—Public Safety |
| | Fund Balance—Restricted—Public Works |
| | Fund Balance—Restricted—Health and Welfare |
| | Fund Balance—Restricted—Culture and Recreation |
| | Fund Balance—Committed—General Government |
| | Fund Balance—Committed—Public Safety |
| | Fund Balance—Committed—Public Works |
| | Fund Balance—Committed—Health and Welfare |
| | Fund Balance—Committed—Culture and Recreation |
| | Fund Balance—Assigned—General Government |
| | Fund Balance—Assigned—Public Safety |
| | Fund Balance—Assigned—Public Works |
| | Fund Balance—Assigned—Health and Welfare |
| | Fund Balance—Assigned—Culture and Recreation |
| | Fund Balance—Unassigned |
| | Budgetary Fund Balance |
| | Encumbrances Outstanding |
| | Estimated Revenues |
| | Revenues |
| | Appropriations |
| | Estimated Other Financing Uses—Interfund Transfers Out |
| | Expenditures |
| | Other Financing Uses—Interfund Transfers Out |
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