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Governmental Accounting Comp. Prob. General Fund Part 1
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Governmental accounting problem part one covering the general fund and related journal entries. Journal entries are posted recorded to Excel worksheet and posted to a trial balance worksheet so we can see the result of each journal entry. Governmental accounting problem includes a trail balance listing the governmental chart of accounts. We will post both budgetary accounts and activity to the general fund. Once recorded we will create general fund financial statements from the trail balance. Governmental accounting has many differences from financial accounting but the balancing concept is the same. Governmental accounting will often use a modified accrual method, in part, because the objectives of governmental accounting are different.
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