Question

Post according to Governmental Accounting please

[Para. 4-a-10] The city’s budget for 2017 was legally amended as follows:

Estimated Revenues:

                                                                      Decreases         Increases

Charges for Services                                   $   5,000                       

    Total                                                          $ 5,000                      $0       

Appropriations:

Public Safety                                                  $11,000

Public Works                                                                           $1,600

Culture and Recreation                                                          37,500

                                                                       $11,000           $39,100

Note: These amendments decrease the balance of the Budgetary Fund Balance account by $33,100.

Required: Record the budget amendments in the General Fund general journal only. Budgetary items do not affect the government-wide accounting records. (Note: Select “Budget Amendment” in the [Transaction Description] box in the Detail Journal.)

Answer 1

Date	Particulars	Debit	Credit
NA	Public Safety Appropriation A/c___________Dr.	11000
	Budgetary Fund A/c____________________Dr.	33100
	To Service Charges Revenue		5000
	To Appropriation for Public Works Expenditure		1600
	To Appropriation for Culture and Recreation		37500
	(Being changes recorded in budgetary accounts)