APPENDIX B        

                                   PRINT - LANDSCAPE FORMAT / COLOR

CORPORATE

PRECLOSING TRIAL BALANCE

DECEMBER 31, 2001

 

GOVERNMENT ACCOUNTING PROTOTYPE (GAP)

PRECLOSING TRIAL BALANCE

DECEMBER 31, 2001

DEBIT CREDIT DEBIT CREDIT
TREASURY WARRANT 600,000
CASH TRANSFER 60,000
BUDGET RECEIPT 33,500
CASH DISBURSEMENTS 171,050
CASH COLLECTIONS 2,300
CASH 524,750 CASH IN TREASURY                      (524,750)
ACCOUNTS RECEIVABLE 9,000 ACCOUNTS RECEIVABLE 9,000
ALLOWANCE FOR BAD DEBT 1,000 ALLOWANCE FOR BAD DEBT 1,000
TRAVEL ADVANCES 5,500 TRAVEL ADVANCES 5,500
PREPAID LICENSING FEES 6,750 PREPAID LICENSING FEES 6,750
OFFICE EQUIPMENT 17,500 OFFICE EQUIPMENT 17,500
ACCUM. DEPRECIATION 600 ACCUMULATED DEPRECIATION 600
PURCHASE DISCOUNT 200 PURCHASE DISCOUNT 200
OFFICE EQUIPMENT CONTRACTORS 3,000 OFFICE EQUIPMENT - CONTRACTORS 3,000
TRANSP. EQUIPMENT 15,000  TRANSPORTATION EQUIPMENT 15,000
ECS   CASH TRANSFER (ADVANCE PAY.) 60,000
ECS BUDGET RECEIPTS (BONDS PAY.) 28,500
ECS BUDGET RECEIPTS (REIMBURS.) 5,000
ANTICIPATED TREASURY WARRANT 10,000
ANTICIPATED BUDGET RECPT- REIMB 9,000
ACCOUNTS PAYABLE 15,000 ACCOUNTS PAYABLE 15,000
BONDS PAYABLE 26,000 BONDS PAYABLE 26,000
PREM. ON BONDS PAYABLE 2,450 PREMIUM ON BONDS PAYABLE 2,450
ADVANCES PAYABLE 40,000 ADVANCES PAYABLE 40,000
SALARY PAYABLE 3,000 SALARY PAYABLE 3,000
PREFERRED STOCK 500,000 FUNDED BUDGET 16,500
PREMIUM ON STOCK 100,000 UNFUNDED BUDGET 19,000
CURRENT QUARTER BUDGET 9,300
CAPITAL STOCK  = XX  -  XX -   XX SUBSEQUENT QUARTERS BUDGET 485,000
600,000 =   712,500  - 93,500   - 19,000 BUDGET RESERVE (CONTINGENCY 24,650
600,000 = 600,000 COMMITMENTS 5,000
UNPAID OBLIGATIONS (CFY) 17,300
EXPENDED BUDGET (CFY) 168,750
EARNED ADVANCES 20,000 EARNED ADVANCES 20,000
EARNED REIMBURSE. 14,000 EARNED REIMBURSEMENTS 14,000
SALARY EXPENSE 88,000 SALARY EXPENSE 88,000
BUILDING RENT EXPENSE 25,000 BUILDING RENT EXPENSE 25,000
UTILITY EXPENSE 3,500 UTILITY EXPENSE 3,500
BOND INTEREST EXPENSE 700 BOND INTEREST EXPENSE 700
LICENSING FEE EXPENSE 2,250 LICENSING FEE EXPENSE 2,250
TRAVEL EXPENSE 18,500 TRAVEL EXPENSE 18,500
ADMIN. SUPPLIES EXP. 1,000 ADMIN. SUPPLIES EXPENSE 1,000
DEPRECIATION EXPENSE 1,000 DEPRECIATION EXPENSE 1,000
BAD DEBT EXPENSE 1,000 BAD DEBT EXPENSE 1,000
GAIN ON SALE 200 GAIN ON SALE 200
TOTAL 722,450 722,450 TOTAL 1,022,500 1,022,500
  Copyright 1999  Larry Fisher