GL Tutorial-FBM091 GL, FBM090 & FBM091-SL

General Ledger Tutorial

FBM091 GL & Calculations


Following is the report without the Header, the middle columns and the batch ref/date columns. You may want to pull out a set of your FRS reports (FBM091-GL, FBM090, FBM091-SL) to perform the calculations.

Using the TOTAL TO DATE column, review the following calculations (scroll down to view):


                                                                                                                                      
ACCT                                        PREVIOUS         CURRENT          TOTAL      
CTL   DESCRIPTION                            BALANCE          MONTH          TO DATE  
                                                                                                                                       
                                                                                                                                     
1100     TOTAL EQUITY IN POOLD CASH         54,959.92-*      5,727.38 *     49,232.54-*                 
                                                                                                                                       
1140     TOTAL PETTY CASH                      100.00 *                        100.00 *                 
                                                                                                                                       
2100  DEBORAH L. *LONGANEC                                      69.00                  
      DEBORAH L. *LONGANEC                                      18.57                  
      DEBORAH L. *LONGANEC                                       7.95               
      DEBORAH L. *LONGANEC                                      18.57-                
      DEBORAH L. *LONGANEC                                       7.95-            
      DEBORAH L. *LONGANEC                                      69.00-           
2100     TOTAL ACCOUNTS PAYABLE                                                                                                        
                                                                                                                                       
3160     TOTAL FUND BAL-AUXILIARIES         54,859.92 *      5,727.38-*      49,132.54 *                
                                                                                                                                       
4210     TOTAL FEDERAL GRANTS & CON          1,500.00-*                       1,500.00-*                
                                                                                                                                      
9110     TOTAL UNR CUR.BUD.-REVENUE        197,400.00-*                     197,400.00-*               
                                                                                                                                       
9120     TOTAL UNR CUR.BUD.-EXPENSE        192,100.00 *                     192,100.00 *               
                                                                                                                                       
9130     TOTAL UNR CUR.BUD-SURP/DEF          5,300.00-*                       5,300.00-*              
                                                                                                                                       
9310     TOTAL REV SUMM-STATE/AUX           35,935.00-*      16,662.50-*    52,597.50-*               
                                                                                                                                       
9510     TOTAL EXP SUMM-STATE/AUX           75,724.03 *      10,935.12 *    86,659.15 *               
                                                                                                                                       
9610     TOTAL ENC SUMM-STATE/AUX          192,012.04 *      91,769.52-*   100,242.52 *                
                                                                                                                                     
                                                                                                                                       
      FUND BALANCE CHANGE                   38,289.03        5,727.38-      32,561.65    


Accounting Equation

Assets = Liabilities + Fund Balance
Debits = Credits

                			      TOTAL
               				     TO DATE
               				     
1100, Equity in Pooled Cash                49,232.54-
1140, Petty Cash                              100.00 

Total Assets                        49,131.54-

Liabilities (2100, Accounts Payable)            0.00
Fund Balance (3160)                        49,131.54

Total Liabilities & Fund Balance    49,131.54

Fund Balance Change

Fund Balance Change = Revenues + Fund Additions - Expenses - Fund Deductions


                					        TOTAL
               						       TO DATE
               				     

9310     TOTAL REV SUMM-STATE/AUX (Revenues)                 52,597.50-
4210     TOTAL FEDERAL GRANTS & CON (Fund Additions)          1,500.00-

less:

9510     TOTAL EXP SUMM-STATE/AUX (Expenses)                 86,659.15
5xxx	 (Fund Deductions)                                        0.00

equal

Fund Balance Change                                32,561.65

Beginning Fund Balance

Beginning Fund Balance = Ending Fund Balance - Fund Balance Change

                			      PREVIOUS
               				       BALANCE
               				     
Fund Balance (3160)                           54,859.92

less

Fund Balance Change                           38,289.03

equal

Beginning Fund Balance                16,570.89

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