Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The city council passed a budget for its only Special Revenue Fund. The budget i

ID: 2343284 • Letter: T

Question

The city council passed a budget for its only Special Revenue Fund. The budget included estimated revenues of $380,000 and appropriations of $410,000. The budget was recorded in the general ledger at the beginning of the year and no amendments to the budget occurred during the year. What journal entry should be made to close the city's budgetary accounts for its Special Revenue Fund at its fiscal year-end?

Select one:

A.

Appropriations

410,000

Estimated revenues

380,000

Budgetary fund balance

30,000

B.

Appropriations

410,000

Estimated revenues

380,000

Unassigned fund balance

30,000

C.

Estimated revenues

380,000

Budgetary fund balance

30,000

Appropriations

410,000

D.

Estimated revenues

380,000

Unassigned fund balance

30,000

Appropriations

410,000

Appropriations

410,000

Estimated revenues

380,000

Budgetary fund balance

30,000

Explanation / Answer

Option A is correct

As reverse entry has been paased at the time of closing for special revenue fund.

Hire Me For All Your Tutoring Needs
Integrity-first tutoring: clear explanations, guidance, and feedback.
Drop an Email at
drjack9650@gmail.com
Chat Now And Get Quote