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Assignment: Ledger Entries
Journal of the Portland After School Program
July 1, 20XX - December 31, 20XX
a) July 1, 20XX - Received unrestricted donation check in the amount of $15,000 from the Multnomah County Department of Health & Human Services.
Debited Cash . . . . . . . . . . . . . . . . . . . $ 15,000
Credited Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,000
b) July 19, 20XX - Paid Great Northwest Insurance Company $9,000 for six more months of fire and liability insurance coverage.
Debited Prepaid Insurance . . . . . . . . . $ 9,000
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,000
c) July 15, 20XX - Paid Portland Arts & Crafts Company $3,000 for additional arts and crafts supplies.
Debited Arts & Crafts Supplies. . . . . .$ 3,000
Credited Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000
d) July 15, 20XX - Transferred temporarily restricted funds in the amount of $3,000 from investments to pay for additional arts and crafts supplies.
Debited Cash. . . . . . . . . . . . . . . . . . $ 3,000
Credited Investments . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000
e) July 30, 20XX - Paid Oregon Sporting Goods $5,000 for additional recreational equipment.
Debited Expenses. . . . . . . . . . . . . . . . $ 5,000
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000
f) December 31, 20XX - Received fees from parents in the amount of $40,000.
Debited Cash . . . . . . . . . . . . . . . . . . . $ 40,000
Credited Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 40,000
g) December 31, 20XX - To account for $1,750 in fees from parents earned in the first six months of operations, but collected in the second six months.
Debited Cash. . . . . . . . . . . . . . .. . . . . $ 1,750
Credited Accounts Receivable . . . . . . . . . . . . . . . . . . . $ 1,750
h) December 31, 20XX - To account for $3,000 in parent fees earned in the second six months of operations, but not yet collected.
Debited Accounts Receivable. .. . . . . . . $ 3,000
Credited Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000
I) December 31, 20XX - To account for expenses (John's Deli) in the amount of $1,500
Incurred during the first six months of operations, but paid in the second six months.
Debited Accounts Payable . . . . . . . . . $ 1,500
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,500
j) December 31, 20XX - Paid Portland Gas & Electric Company $7,500 for utilities.
Debited Expenses . . . . . . . . . . . . . . . . $ 7,500
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,500
k) December 31, 20XX - Paid salaries and employee related expenses in the amount of
$55,000.
Debited Expenses . . . . . . . . . . . . . . . $ 55,000
Credited Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 55,000
l) December 31, 20XX - Paid Pacific Bell Telephone Company $750 for telephone services.
Debited Expenses . . . . . . . . . . . . . . . . $ 750
Credited Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 750
m) December 31, 20XX - To expense prepaid insurance in the amount of $ 9,000
Debited Expenses . . . . . . . . . . . . . . . . $ 9,000
Credited Prepaid Insurance. . . . . . . . . . . . . . . . . . . . $ 9,000
n) December 31, 20XX - To expense arts and crafts supplies in the amount of. $ 2,000
Debited Expenses . . . . . . . . . . . . . . . $ 2,000
Credited Arts & Crafts Supplies . . . . . . . . . . . . . . . . $ 2,000

Exercise 4.2
Portland After School Program
General Ledger
(July 1, 20XX - December 31, 20XX)
CASH NET ASSETS
_________________________________ ___________________________________
64,500
(A) 15,000 (b) 9,000
(d) 3,000 (C) 3,000
(f) 40,000 (E) 5,000
(g) 1,750
(I) 1,500
(j) 7,500
(k) 55,000
(l) 750

PREPAID INSURANCE
_____________________________
0
(b) 9,000 (m) 9,000
_____________________________
0

ARTS & CRAFTS SUPPLIES INVESTMENTS

(c) 3,000 (n) 2,000 (d) 7,000
__________________________________ __________________


ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE
__________________________________ _____________________________________

(h) 3,000 (g) 1,750 (I) 1,500
________________________________________________________________________

REVENUE EXPENSE
_________________________________ ____________________________________
(a) 15,000 (e) 5,000
(f) 40,000 (j) 7,500
(h) 3,000 (k) 55,000
(l) 750
(m) 9,000
(n) 2.000


Exercise 4.3
Portland after School Program
Trial Balance
December 31, 20XX
(For Second Six Months of Operation)
Debits (*) Credits (**)
Cash . . . . . . . . . . . . . . . . . . . . . . . 42,500
Arts and Crafts Supplies . . . . . . . . 1,500
Accounts Receivable . . . . . . . . . . . 3,000
Revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,000
Investments . . . . . . . . . . . . . . . . . 7,000
Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
Expenses . . . . . . . . . . . . . . . . . . . 79,250
Net Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75,250
__________ _________

133,250 133,250

Notes: (*) Accounts with debit balances. (**) Accounts with credit balances.

Exercise 4.4
Portland After School Program
Statement of Cash Flows
July 1, 20XX - December 31, 20XX

Cash on Hand July 1. . . . . . . . . . . . . . . . . . 42,500
Increases in Cash . . . . . . . . . . . . . . . . . . . . 58,170
Investing . . . . . $ 7,000
Financing . . . . . 0
Other. . . . . . . . .
__________
$

Decreases in Cash. . . . . . . . . . . . . . . . . . . . . . $
Investing . . . . $
Financing. . . . 0
Operating . . . .
___________
$

Net Increase (Decrease) In Cash . . . . . . . . . . (
Cash on Hand December 31. . . . . . . . . . . . . . $

Portland After School Program
Statement of Activities
July 1 20XX - December 31, 20XX
Temporarily Permanently
Total Unrestricted Restricted Restricted

Revenues

Operating Revenues

Parent Fees $40,000 $1,750
________ _________
Sub-total $ 40,000 $ 4

Other Revenues
Multnomah
Donation $15,000 $ 15,000
_________ _________ _________
Sub-total $15,000 $ 15,000 $ 0
______________________________________________________________
Total Revenues $15,000 $ 15,000 $ 0
______________________________________________________________

Expenses

Program Services $ (a) 15,000
Supportive Services
- Management (b) 9,000
& General
- Fund Raising (c) 3,000
______________
Total Expenses $ 27,000
_______________


Excess of (Expense) ($)
Over Revenue

Net Assets
Beginning of Period $ 0 $ 75,250 $

Changes in
Net Assets () () ()

Net Assets
End of June $ 2,250 $ 9,100 $2,850

Notes: (a) Computed @ 85%
(b) Computed @ 10%
(c) Computed @ 5%.


Portland After School Program
Statement of Financial Position
(Balance Sheet)
December 31, 20XX

ASSETS
Current Assets
Cash (Unrestricted) $
Accounts Receivable (a) 15,000
Arts & Crafts Supplies (b) 9,000
_________
$
Non-Current Assets
Cash (Temporarily $ (c) 3,000
Restricted) ___________
$

TOTAL ASSETS $

LIABILITIES & NET ASSETS

Current Liabilities $ 0
Non-Current Liabilities $ 0
___________
Total Liabilities $ 0
Net Assets
Unrestricted $
Temporarily Restricted (c) 3,000
___________
Total Net Assets $

TOTAL LIABILITIES $
& NET ASSETS
Notes: (a) Fees due and payable from parents.
(b) Arts and crafts supplies on hand.
(c) Donations to be used for the purchase of arts and crafts supplies.