edger journal entries, this year is January 1 â?” December 31, 2009.
a. The budget was formally adopted providing for estimated revenues of $1,000,000 and appropriations of $980,000
b. Revenues were received, all in cash, in the amount of $1,010,000
c. Purchase orders were issued in the amount of $500,000
d. Of the $500,000 in (c) purchase orders were filled in the amount of $490,000; the invoice amount was $480,000 not yet paid.
DR: Estimated revenues 1,000,000
CR: Appropriations 980,000
CR: Budgetary fund …
This solution offers general ledger journal entries for this case.
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