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The budgeted and actual revenues and expenditures of Seaside Township for a recent year (in millions) were as presented in the schedule that follows:
1. Prepare journal entries to record the budget.2. Prepare journal entries to record the actual revenues and expenditures. Assume all transactions resulted in increases or decreases in cash.3. Prepare journal entries to close the accounts.4. Determine the net change in fund balance. Does it equal the net change in actual revenues and expenditures?
Revenues: Budget ActualProperty taxes 7.5 7.6Sales taxes 2.1 2.4Other revenues 1.6 1.5Total revenues 11.2 11.5
Expenditures:Wages and salaries 6.2 6.1Supplies 3.1 3.0Other expenditures 1.3 1.2Total expenditures 10.6 10.3Increase in fund balance 0.6 1.2
The following is a summary of a cash book for the year ended 31 April 2012 Payments $ Receipts
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Sanderson Company has the following production data for March: no beginning work in process, units started and completed 28,030, and ending work in process 3,890 units that are 100
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