Catat transaksi berikut di semua dana dan/atau akun GCA-GLTL yang terpengaruh di suatu

negara. Mencerminkan semua akrual yang diperlukan juga.

1. Mentransfer $2.000.000 dari Dana umum ke dana yang akan digunakan untuk membayar
pokok dan bunga atas obligasi yang beredar.
General Fund
Other Financing Uses—Transfer to DSF.............................. 2,000,000
Cash................................................................................ 2,000,000
To record transfer to DSF

Debt Service Fund

Cash....................................................................................... 2,000,000
Other Financing Sources—Transfer from GF................ 2,000,000
To record transfer from GF

2. Membayar Pokok sebesar $10.000.000 dan bunga sebesar $2.000.000 jatuh tempo dan
harus dibayar atas obligasi yang disebutkan dalam transaksi sebelumnya. Hanya bunga
yang dibayarkan.
Debt Service Fund
Expenditures—Interest........................................................... 2,000,000
Expenditures—Bond Principal.............................................. 10,000,000
Cash................................................................................ 2,000,000
Defaulted Bonds Payable............................................... 10,000,000
To record matured principal and interest
expenditures and default of bond principal

General Capital Assets and General Long-Term Liabilities accounts

Bonds Payable....................................................................... 10,000,000
Net Assets—Invested in Capital Assets........................... 10,000,000
To record maturity of bonds

3. Menjual gedung bekas kantor pemerintahan. Gedung tersebut, yang semula berharga
$1.500.000 (akumulasi penyusutan $1.400.000), dijual seharga $2.000.000.
General Fund
Cash....................................................................................... 2,000,000
Other Financing Sources—Proceeds from
General Capital Asset Sale........................................ 2,000,000
To record proceeds from sale of general capital asset

General Capital Assets and General Long-Term Liabilities accounts

Net Assets—Invested in Capital Assets.................................. 100,000
Accumulated Depreciation—Buildings.................................. 1,400,000
Buildings......................................................................... 1,500,000
To remove building from the accounts upon its sale

4. Mengadakan sewa modal untuk kendaraan polisi. Biaya kapitalisasi kendaraan adalah
 $550.000, termasuk uang muka $50.000. Sewa dimulai pada pertengahan tahun dan
pembayaran tahunan pertama akan jatuh tempo pada tahun berikutnya. Tingkat bunga
implisit atas sewa adalah 20 persen.
General Fund
Expenditures—Capital Outlay............................................... 550,000
Cash................................................................................ 50,000
Other Financing Sources—Increase in Capital
Lease Liabilities....................................................... 500,000
To record general government capital lease

General Capital Assets and General Long-Term Liabilities accounts

Leased Vehicles...................................................................... 550,000
Capital Lease Liability................................................... 500,000
Net Assets—Invested in Capital Assets........................... 50,000
To record capital lease
5. Membayar pembayaran sewa tahunan pertama, $250.000.
General Fund
Expenditures—Interest........................................................... 100,000
Expenditures—Principal Reduction....................................... 150,000
Cash................................................................................ 250,000
To record capital lease payment

General Capital Assets and General Long-Term Liabilities accounts

Capital Lease Liability........................................................... 150,000
Net Assets—Invested in Capital Assets........................... 150,000
To record reduction in capital lease liability

6. Membayar aktuaria untuk program pensiunnya untuk pegawai pemerintah adalah

$3.000.000. Kabupaten hanya membayar $ 1.000.000. Tidak mungkin saldo akan
dibayarkan dalam waktu dekat.
General Fund
Expenditures—Pension Contributions...................1,000,000
Cash ................................................................................. 1,000,000
To record pension contribution

General Capital Assets and General Long-Term Liabilities accounts

Net Assets—Unrestricted....................................................... 2,000,000
Underfunded Pension Contributions..................................... 2,000,000
To record unfunded pension contributions

7. Menyelesaikan pembangunan gedung pemerintah umum dengan total biaya $18.000.000;

semua kecuali 10 persen yang telah dibayar. Tagihan konstruksi untuk tahun berjalan
berjumlah $10.000.000.
Capital Projects Fund
Encumbrances Outstanding................................................... 10,000,000
Encumbrances................................................................. 10,000,000
To reverse encumbrances (contract assumed signed)

Expenditures—Capital Outlay............................................... 10,000,000

Cash................................................................................ 9,000,000
Contracts Payable—Retained Percentage..................... 1,000,000
To record current period construction costs

General Capital Assets and General Long-Term Liabilities accounts

Buildings................................................................................ 18,000,000
Construction in Progress................................................ 8,000,000
Net Assets—Invested in Capital Assets........................... 10,000,000
To record building upon completion
Masalah 2 (Entri Interfund-GCA-GLTL—Ulasan)

Transaksi dan peristiwa terpilih berikut (antara lain) selama tahun fiskal 20X8 dan 20X9:

Transaksi dan Acara 20X8

1. Penerbitan obligasi serial senilai $1.000.000 diterbitkan pada 102 selama 20X8 untuk
membiayai sebagian gedung sekolah dasar baru yang diperkirakan menelan biaya, dan
dibiayai, sebagai berikut:

Obligasi. . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . $1.000.000
Hibah negara. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400.000
Transfer Dana Umum. . . . . . . . . . . . . . . . . . . . . . . . . . . . 200.000
$1.600.000

(Asumsikan bahwa alokasi proyek dan perkiraan sumber pembiayaan telah disahkan
sebelumnya, tetapi akun anggaran selain Pembebanan tidak dicatat dalam akun CPF.)
Capital Projects Fund
Cash ...................................................................................... 1,020,000
Other Financing Sources—Bonds ................................. 1,000,000
Other Financing Sources—Bond Premium.................... 20,000
To record bond issue proceeds

General Capital Assets and General Long-Term Liabilities accounts

Net Assets—Invested in Capital Assets.................................. 1,020,000
Serial Bonds Payable ..................................................... 1,000,000
Premium on Serial Bonds............................................... 20,000
To record bond liability

2. Premi obligasi segera ditransfer ke Debt Service Fund untuk penerbitan obligasi dan
diperintahkan untuk dicadangkan sepenuhnya untuk pelunasan pokok utang.
Capital Projects Fund
Other Financing Uses—Transfer to Debt
Service Fund.............................................................. 20,000
Cash ............................................................................... 20,000
To record transfer of bond premium to Debt
Service Fund

Debt Service Fund

Cash ...................................................................................... 20,000
Other Financing Sources—Transfer from
Capital Projects Fund ............................................... 20,000
To record transfer of bond premium from
Capital Projects Fund
Fund Balance ........................................................................ 20,000
Reserved for Principal Retirement ................................ 20,000
To record reservation of bond premium received
for debt principal retirement

3. Pengeluaran pengeluaran modal yang dikeluarkan untuk gedung sekolah dasar baru
selama tahun 20X8 sebesar $1.000.000, sebagai tanggungan, ditagih untuk pembayaran
bersih dari persentase ditahan 10 persen.
Capital Projects Fund
Expenditures—Capital Outlay .............................................. 1,000,000
Encumbrances Outstanding .................................................. 1,000,000
Contracts Payable—Retained Percentage .................... 100,000
Vouchers Payable .......................................................... 900,000
Encumbrances ................................................................ 1,000,000
To record reversal of encumbrances entry and vouchering capital
outlay expenditures incurred during 20X8, net of retained
percentage

General Capital Assets and General Long-Term Liabilities accounts

Construction in Progress ...................................................... 1,000,000
Net Assets—Invested in Capital Assets........................... 1,000,000
To record construction in progress

4. Pemberian hibah ditagih untuk bagiannya dari sekolah dasar 20X8 belanja bangunan
(25 persen) pada hibah penggantian yang didorong oleh pengeluaran.
(Tagihan diharapkan akan dikumpulkan dalam 30 hingga 45 hari.)
Capital Projects Fund
Due from State Government .................................................. 250,000
Revenues—State Grant .................................................. 250,000
To record billing for state grant share of 20X8 capital expenditures

5. Transfer dilakukan dari Dana Umum selama 20X8 sebagai berikut:

Dana Layanan Utang

Untuk pensiun pokok obligasi. . . . . . . . . . . . . . . . . . . . . . $50.000
Untuk biaya agen bunga dan fiskal. . . . . . . . . . . . . . . . . . . 65.000
115.000
Dana Proyek Modal
Untuk gedung sekolah dasar (hanya dibayar $80.000
selama 20X8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200.000
$315.000
General Fund
Other Financing Uses—Transfer to Debt
Service Fund ............................................................. 115,000
Other Financing Uses—Transfer to Capital
Projects Fund ............................................................ 200,000
 Cash ............................................................................... 195,000
Due to Capital Projects Fund......................................... 120,000
To record transfers to Debt Service Fund and
Capital Projects Fund

Capital Projects Fund

Cash ...................................................................................... 80,000
Due from General Fund ........................................................ 120,000
Other Financing Sources—Transfer from
General Fund ............................................................ 200,000
To record transfer from General Fund

6. Pengeluaran Debt Service Fund yang dibayarkan selama tahun 20X8 untuk obligasi
pembangunan sekolah dasar adalah:

Pokok obligasi. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $50.000

Bunga dan biaya agen fiskal . . . . . . . . . . . . . . . . . . . . . . 64.000
$114.000
Debt Service Fund
Cash ...................................................................................... 115,000
Other Financing Sources—Transfer from
General Fund ............................................................ 115,000
To record transfer from General Fund

7. Rekening Capital Projects Fund dan Debt Service Fund ditutup pada akhir tahun 20X8.
Transaksi dan Peristiwa 20X9
Debt Service Fund
Expenditures—Bond Principal ............................................. 50,000
Expenditures—Bond Interest and Fiscal Charges ................ 64,000
Cash ............................................................................... 114,000
To record serial bond debt service payments

General Capital Assets and General Long-Term Liabilities accounts

Serial Bonds Payable ............................................................ 50,000
Net Assets—Invested in Capital Assets........................... 50,000
To record payment of serial bond principal from
Debt Service Fund

8. Gedung SD selesai dibangun pada tahun 20X9. Hibah negara yang tersisa ditagih dan
diterima; kontraktor dibayar penuh, begitu pula transfer Dana Umum; dan semua
transaksi dan kejadian sebelum penutupan lainnya dicatat. Setelah semua transaksi dan
peristiwa ini dicatat dengan benar (jangan dicatat), saldo sebelum penutupan CPF pada
akhir tahun 20X9 termasuk Kas, Saldo Dana Tidak Dicadangkan, dan jumlah operasi ini:

Pendapatan—Hibah Negara . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $145.000

Pengeluaran—Pengeluaran Modal. . . . . . . . . . . . . . . . . . . . . . . . 580.000
Saldo Dana Proyek Modal yang tersisa ditransfer ke Debt Service
Dana dan akun CPF ditutup.
Capital Projects Fund
Other Financing Uses—Transfer to Debt
Service Fund ............................................................. 15,000
Cash ............................................................................... 15,000
To record transfer of net assets at conclusion of
capital project

Revenues—State Grant ......................................................... 145,000

Fund Balance ........................................................................ 450,000
Expenditures—Capital Outlay ....................................... 580,000
Other Financing Uses—Transfer to Debt
Service Fund ............................................................. 15,000
To close the accounts and terminate the fund

General Capital Assets and General Long-Term Liabilities accounts

Buildings ............................................................................... 1,580,000
Construction in Progress ............................................... 1,000,000
Net Assets—Invested in Capital Assets........................... 580,000
To record completion of building

Debt Service Fund

Cash ...................................................................................... 15,000
Other Financing Sources—Transfer from
Capital Projects Fund ............................................... 15,000
To record transfer from Capital Projects Fund
being terminated

9. Distrik Sekolah Independen Vatexona memperkirakan bahwa hal ini tidak tercatat,
estimasi liabilitas pada akhir tahun 20X9:

Total Porsi Saat ini

Klaim dan keputusan. . . . . . . . . . . . .$300.000 $50.000

Liburan dan cuti sakit. . . . . . . . . . . . 450.000 80.000

Tak satu pun dari jumlah ini terkait dengan tahun-tahun sebelumnya, di mana jumlah
terkait telah terjadi telah dicatat dengan benar. Bagian saat ini akan dibayar dari Dana
Umum.
Persiapkan entri yang diperlukan untuk mencatat transaksi dan peristiwa ini di akun buku
besar dana. Asumsikan bahwa serangkaian akun Pendapatan, Pengeluaran, Aset Modal
Umum, dan Kewajiban Umum Jangka Panjang yang sesuai digunakan dalam buku besar
dana dan akun GCA-GLTL.
9. General Fund
Expenditures—Claims and Judgments ................................. 50,000
Expenditures—Compensated Absences ................................ 80,000
Claims and Judgments Payable ..................................... 50,000
Vacation and Sick Leave Payable .................................. 80,000
To record the “current” portion of CJCA liabilities

General Capital Assets and General Long-Term Liabilities accounts

Net Assets—Unrestricted....................................................... 620,000
Claims and Judgments Payable ..................................... 250,000
Vacation and Sick Leave Payable .................................. 370,000
To record “noncurrent” portion of CJCA liabilities