22 Dec General fund balance sheets for the City of Golden
General fund balance sheets for the City of Golden, Colorado, appear as follows: All numbers below are in thousands. Assigned fund balance consists of outstanding encumbrances. The following budget entry was made on July 1, 2013: Bills for the June 30, 2013, encumbrances were $1,000 less than the amount encumbered. Actual revenues were $16,000 less than budgeted. The legal budgetary basis is used for outstanding encumbrances. Investments were liquidated at book value. Required Reconstruct the journal entries, including closing entries, for the year ended June 30, 2014, for Golden-general fund. View Solution: General fund balance sheets for the City of Golden Colorado
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