Supplies inventory - PowerPoint PPT Presentation

Accounting for State and Local Governmental Units – Governmental Funds

Accounting for State and Local Governmental Units – Governmental Funds. Chapter 19. Objective 1. Prepare journal entries for governmental funds. Accounting for the General Fund. Grantville Town Post-Closing Trial Balance June 30, 2001. Debits Cash $310,000

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Pete’s Pizzaria

Pete’s Pizzaria. An Illustration of Basic Bookkeeping D.B. Hamm, CPA Nov. 2003. Opening the Business. Pete opens his business with $25,000 cash from personal savings (retirement). He opens a business bank account Entry as follows: Debit: Cash……………$25,000

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