Question

In Governmental and NP accounting: "For the transaction worksheets for each fund, ... code the account 1 for balance sheet accounts and 2 for operating statement accounts. For example, cash is a balance sheet account so you will put 1. These codes will allow the worksheet to automatically populate the operating statement and balance sheet columns on the worksheets" .... I need to Identify the fund entries that are transferred to the Balance sheet (with a 1) and those (with a 2 ) that are recorded on operating statement accounts.

	General Fund Transactions
	Account Title
	Cash
	Investments
	Taxes Receivable -- Current
	Allowance for Uncollectible Taxes -- Current
	Taxes Receivable -- Delinquent
	Allowance for Uncollectible Taxes -- Delinquent
	Interest and Penalties Receivable
	Allowance for Uncollectible Interest and Penalties
	Accrued Interest Receivable
	Inventory of Materials and Supplies
	Vouchers Payable
	Accrued Salaries Payable
	Deferred Revenues
	Due to Internal Service Fund
	Fund Balance
	Revenues -- Property Taxes
	Revenues -- Fines and Forfeitures
	Revenues -- Integovernmental
	Revenues -- Licenses and Permits
	Revenues -- Interest
	Expenditures -- General Government
	Expenditures -- Public Safety
	Expenditures -- Highways and Streets
	Expenditures -- Health & Sanitation
	Expenditures -- Parks and Recreation
	Due to Water and Sewer Fund
	Expenditures -- Capital Outlay
	Due from Addiction Prevention SRF
	Transfer to Addiction Prevention SRF
	Transfer to Parks and Recreation CPF
	Transfer from Water and Sewer EF
	Revenues -- Interest and Penalties
	OFS -- Proceeds from Sale of Equipment
	Tax Liens Receivable
	OFS -- Capital Lease Capital Projects Fund Transactions: Cash Revenues -- Intergovernmental Transfer from GF OFS -- Bond Principal OFS -- Bond Premium Expenditures -- Debt Service -- Bond Issue Costs Expenditures -- Capital Outlay Contracts Payable -- Retained Percentage

Answer 1

General Fund Transactions
	Account Title
	Cash	a 1
	Investments	a 1
	Taxes Receivable -- Current	a 1
	Allowance for Uncollectible Taxes -- Current	a 1
	Taxes Receivable -- Delinquent	a 1
	Allowance for Uncollectible Taxes -- Delinquent	a 1
	Interest and Penalties Receivable	a 1
	Allowance for Uncollectible Interest and Penalties	a 1
	Accrued Interest Receivable	a 1
	Inventory of Materials and Supplies	a 1
	Vouchers Payable
	Accrued Salaries Payable	a 1
	Deferred Revenues	a 1
	Due to Internal Service Fund	a 1
	Fund Balance
	Revenues -- Property Taxes	a 2
	Revenues -- Fines and Forfeitures	a 2
	Revenues -- Integovernmental	a 2
	Revenues -- Licenses and Permits	a 2
	Revenues -- Interest	a 2
	Expenditures -- General Government	a 2
	Expenditures -- Public Safety	a 2
	Expenditures -- Highways and Streets	a 2
	Expenditures -- Health & Sanitation	a 2
	Expenditures -- Parks and Recreation	a 2
	Due to Water and Sewer Fund	a 1
	Expenditures -- Capital Outlay
	Due from Addiction Prevention SRF	a 1
	Transfer to Addiction Prevention SRF	a 1
	Transfer to Parks and Recreation CPF	a 1
	Transfer from Water and Sewer EF	a 1
	Revenues -- Interest and Penalties	a 2
	OFS -- Proceeds from Sale of Equipment	a 1
	Tax Liens Receivable	a 1
	OFS -- Capital Lease
	Capital Projects Fund Transactions:
	Cash	a 1
	Revenues -- Intergovernmental	a 1
	Transfer from GF	a 1
	OFS -- Bond Principal	a 1
	OFS -- Bond Premium	a 1
	Expenditures -- Debt Service -- Bond Issue Costs	a 2
	Expenditures -- Capital Outlay
	Contracts Payable -- Retained Percentage	a 1