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• <br />Client: <br />Engagement: <br />Period Ending: <br />Workpaper: <br />Account <br />008-0000-202-00-00 <br />008-0000-202-01-02 <br />024-000x202-00-00 <br />024-0000-202-01-02 <br />028-oooa2o2-o0-00 <br />028-0000-202-01-02 <br />Total <br />City of La Porte <br />City of La Porte <br />9/30/2003 <br />Adjusting Journal Entries Proposed by Null-Lairson <br />Description <br />Debit <br />• <br />PAYABLES /ACCOUNTS PAYABLE <br />ACCRUED PAYROLL /WAGES PAYABLE <br />PAYABLES /ACCOUNTS PAYABLE <br />ACCRUED PAYROLL /WAGES PAYABLE <br />PAYABLES/ACCOUNTS PAYABLE <br />ACCRUED PAYROLL /WAGES PAYABLE <br />618,639.00 <br />Adjusting Journal Entries JE # 15 <br />CLIENT ENTRY. To correct group 7534 for fund 9 <br />Credit <br />304.00 <br />4,058.00 <br />1,272.00 <br />17,056.00 <br />1,s72.oo <br />22,351.00 <br />618,639.00 <br />009-0000-581-80-90 DEPRECIATION 14,000.00 <br />009-000x522-80-80 EXPENSE RECLASSIFICATION 14,000.00 <br />Total 14,000.00 14,000.00 <br />Adjusting Journal Entries JE # 16 <br />Record penalty and interest receivable and allowance for <br />uncollectible taxes <br />001-0000-111-01-00 PROPERTY TAXES /TAXES RECEIVABLE 576,884.00 <br />001-0000-213-01-00 DEFERRED REVENUES /TAXES RECEIVI 119,048.00 <br />004-000x111-01-00 PROPERTY TAXES /TAXES RECEIVABLE 135,406.00 <br />004-0000-213-01-00 DEFERRED REVENUES /TAXES RECEIVE 27,944.00 <br />001-000x111-01-01 ALLOWANCE FOR UNCOLLECTIBLE TAXES <br />001-0000-111-01-01 ALLOWANCE FOR UNCOLLECTIBLE TAXES <br />004-0000-111-01-01 ALLOWANCE FOR UNCOLLECTIBLE TAXES <br />004-000x111-01-01 ALLOWANCE FOR UNCOLLECTIBLE TAXES <br />Total 859,282.00 <br />Adjusting Journal Entries JE # 17 <br />Allocate underaccrued workers' comp premiums <br />001-0000-101-01-00 POOLED CASH /POOLED CASH 8,214.00 <br />001-505x522-1x70 WORKERS COMPENSATION 316.00 <br />001-5051-522-10-70 WORKERS COMPENSATION 2,413.00 <br />001-5054-522-10-70 WORKERS COMPENSATION 115.00 <br />001-5059-522-10-70 WORKERS COMPENSATION 2,499.00 <br />001-5252-521-10-70 WORKERS COMPENSATION 927.00 <br />001-5253-521-1x70 WORKERS COMPENSATION 7,459.00 <br />001-5256-521-10-70 WORKERS COMPENSATION 3,042.00 <br />001-5258-521-10-70 WORKERS COMPENSATION 1,834.00 <br />001-6060-510-1x70 WORKERS COMPENSATION 976.00 <br />001-6062-515-10-70 WORKERS COMPENSATION 326.00 <br />001-6064-512-10-70 WORKERS COMPENSATION 650.00 <br />001-6065-515-10-70 WORKERS COMPENSATION 485.00 <br />001-6066-519-1x70 WORKERS COMPENSATION 567.00 <br />001-6067-510-10-70 WORKERS COMPENSATION 489.00 <br />001-6069-511-1x70 WORKERS COMPENSATION 14.00 <br />001-6141-515-1x70 WORKERS COMPENSATION 1,178.00 <br />319,382.00 <br />376,550.00 <br />74,966.00 <br />88,384.00 <br />859,282.00 <br />