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<br />Client: City of La Porte <br />Engagement: City of La Porte <br />Period Ending: 9/30/2003 <br />Workpaper: Adjusting Journal Entries Proposed by Null-Lairson <br />Account Description Debit <br />Adjusting Journal Entries JE # 1 <br />CLIENT ENTRY. To accrue ambulance calls not billed and to <br />adjust accounts receivable to actual <br />001-0000-114-40-00 OTHER /EMS CONTRACT BILLING <br />001-0000-114-40-00 OTHER /EMS CONTRACT BILLING <br />001-0000-114-44-00 OTHER /EMS PATIENT <br />001-0000-114-45-00 OTHER /ALLOW FOR UNCOLLECT-EMS <br />001-0000-213-34-00 DEFERRED REVENUES /EMS <br />001-0000-114-44-00 OTHER /EMS PATIENT <br />001-0000-114-45-00 OTHER /ALLOW FOR UNCOLLECT-EMS <br />001-0000-213-34-00 DEFERRED REVENUES /EMS <br />001-0000-213-34-00 DEFERRED REVENUES /EMS <br />001-0000-213-34-00 DEFERRED REVENUES /EMS <br />001-0000-213-34-00 DEFERRED REVENUES /EMS <br />001-0000-408-01-20 EMS PATIENT REVENUE <br />Total <br />Adjusting Journal Entries JE # 2 <br />CLIENT ENTRY. Year end adjustment for sport activity <br />001-0000-408-02-22 SPECIAL~OLYMPICS (SPORT) <br />001-0000-202-06-09 PARKS & REC ESCROWS / S.P.O.R.T. <br />Total <br />Adjusting Journal Entries JE # 3 <br />CLIENT ENTRY. To reclassify auditor expenses for fiscal year <br />2003 <br />001-0000-101-01-00 POOLED CASH /POOLED CASH <br />039-9898-510-50-04 CONSULTING <br />001-6141-515-50-01 ACCOUNTING <br />039-0000-101-01-00 POOLED CASH /POOLED CASH <br />Total <br />Adjusting Journal Entries JE # 4 <br />Memo entry only. To balance fund balance to previous years audit <br />001-0000-345-00-00 <br />002-0000-345-00-00 <br />003-0000-345-00-00 <br />008-0000-345-00-00 <br />00&0000-372-02-01 <br />009-0000-345-00-00 <br />010-0000-372-02-00 <br />014-0000-345-00-00 <br />015-0000-371-02-02 <br />015-0000-483-01-00 <br />ENCUMBRANCES /RESERVE FOR ENCU <br />ENCUMBRANCES /RESERVE FOR ENCU <br />ENCUMBRANCES !RESERVE FOR ENCU <br />ENCUMBRANCES /RESERVE FOR ENCU <br />UNRESERVED/UNDESIGNATED <br />ENCUMBRANCES /RESERVE FOR ENCU <br />RETAINED EARNINGS /UNRESERVED <br />ENCUMBRANCES /RESERVE FOR ENCU <br />UNRESERVED/UNDESIGNATED <br />INTEREST INCOME <br />275.00 <br />4,481.00 <br />60,352.00 <br />1,051,365.00 <br />7,893.00 <br />1,124,366.00 <br />Credit <br />907,055.00 <br />24,141.00 <br />275.00 <br />4,481.00 <br />36,211.00 <br />144,310.00 <br />7,893.00 <br />1,124,366.00 <br />824.00 <br />824.00 <br />824.00 824.00 <br />5,000.00 <br />5,000.00 <br />5,000.00 <br />5,000.00 <br />10,000.00 10,000.00 <br />38,358.00 <br />867.00 <br />21,600.00 <br />1,821.00 <br />8,982.00 <br />99,957.00 <br />1.00 <br />3,230.00 <br />115,821.00 <br />2.00 <br />