Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2019 101 X 1260 – Buildings 2d 11,020,000
2019 101 X 1270 – Accumulated Depreciation-Buildings 2d 3,100,000
2019 101 X 1280 – Equipment 2d 8,360,000
2019 101 X 1290 – Accumulated Depreciation-Equipment 2d 4,030,400
2019 101 X 2010 – Vouchers Payable 2d 168,556
2020 102 X 4660 – General Revenues-Taxes-Real Property 4a-1 6,792,000
2020 102 X 1010 – Cash 4a-2 500,000
2020 102 X 2020 – Tax Anticipation Notes Payable 4a-2 500,000
2020 102 X 2500 – Deferred Inflows of Resources 4a-4 30,000
2020 102 X 4642 – Program Revenues-Culture and Recreation-Operating Grants and
General Journal
City of Bingham
5 – Governmental Activities, Governmental-Wide level
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2020 102 X 1040 – Interest and Penalties Receivable on Taxes 4a-6 23,860
2020 102 X 4670 – General Revenues-Taxes-Sales 4a-6 748,000
2020 102 X 4600 – Program Revenues-General Government-Charges for Services 4a-6 1,040,000
2020 103 X 6600 – Expenses-General Government 4a-9 1,500,376
2020 103 X 6610 – Expenses-Public Safety 4a-9 2,531,644
2020 103 X 6640 – Expenses-Public Works 4a-9 790,481
2020 103 X 6650 – Expenses-Health and Welfare 4a-9 401,673
2020 103 X 6660 – Expenses-Culture and Recreation 4a-9 448,864
2020 105 X 2040 – Due to Federal Government 4a-11 1,832,391
2020 105 X 2050 – Due to State Government 4a-11 681,863
2020 105 X 2010 – Vouchers Payable 4a-11 3,210,000
2020 105 X 1010 – Cash 4a-11 5,724,254
2020 106 X 2020 – Tax Anticipation Notes Payable 4a-13 500,000
General Journal
City of Bingham
5 – Governmental Activities, Governmental-Wide level
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2020 106 X 6600 – Expenses-General Government 4a-14 11,000
2020 106 X 2420 – Internal Payables to Business-Type Activities 4a-14 50,000
2020 106 X 1100 – Inventory of Supplies 4a-15 12,000
2020 106 X 6600 – Expenses-General Government 4a-15 9,000
2020 106 X 6660 – Expenses-Culture and Recreation 4a-15 3,000
2020 106 X 1021 – Allowance for Uncollectible Current Taxes 4a-16 283,000
2020 107 X 1010 – Cash 5a-2 5,000,000
2020 107 X 1110 – Land 5a-3 450,000
2020 107 X 2010 – Vouchers Payable 5a-3 450,000
2020 107 X 1300 – Construction in Progress 5a-5 165,000
2020 107 X 2010 – Vouchers Payable 5a-5 165,000
2020 108 X 2090 – Contracts Payable-Retained Percentage 5a-11 150,000
2020 108 X 1010 – Cash 5a-11 2,850,000
2020 108 X 2010 – Vouchers Payable 5a-12 958,000
2020 108 X 1010 – Cash 5a-12 958,000
2020 108 X 1300 – Construction in Progress 5a-14 3,100,000
General Journal
City of Bingham
5 – Governmental Activities, Governmental-Wide level
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2020 108 X 2080 – Contracts Payable 5a-14 3,100,000
2020 108 X 2080 – Contracts Payable 5a-15 3,100,000
2020 108 X 2090 – Contracts Payable-Retained Percentage 5a-15 150,000
2020 108 X 1010 – Cash 5a-15 3,250,000
2020 108 X 1280 – Equipment 5a-16 475,500
2020 108 X 2010 – Vouchers Payable 5a-16 475,500
2020 108 X 2010 – Vouchers Payable 5a-17 475,500
2020 108 X 1010 – Cash 5a-17 475,500
2020 108 X 1260 – Buildings 5a-17 6,608,000
2020 109 X 1020 – Taxes Receivable-Current 6b-6 675,000
2020 109 X 1030 – Taxes Receivable-Delinquent 6b-6 10,000
2020 109 X 1040 – Interest and Penalties Receivable on Taxes 6b-6 600
2020 109 X 1010 – Cash 6b-7 7,500
2020 109 X 4720 – General Revenues-Investment Earnings 6b-7 7,500
General Journal
City of Bingham
5 – Governmental Activities, Governmental-Wide level
General Journal Prepared by: Author Page 4 of 6
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2020 110 X 1040 – Interest and Penalties Receivable on Taxes 6b-12 1,200
2020 110 X 1041 – Allowance for Uncollectible Interest and Penalties 6b-12 120
2020 111 X 6650 – Expenses-Health and Welfare 9a 351,000
2020 111 X 6660 – Expenses-Culture and Recreation 9a 351,000
2020 111 X 1130 – Accumulated Depreciation-Improvements other than Buildings 9a 197,000
Contributions
Entry 515,000
2020 113 X 4610 – Program Revenues-Public Safety-Charges for Services Closing
Entry 319,000
2020 113 X 4642 – Program Revenues-Culture and Recreation-Operating Grants and
Closing
Entry 45,000
2020 113 X 6600 – Expenses-General Government Closing
Entry 2,701,316
2020 113 X 6610 – Expenses-Public Safety Closing
Entry 5,066,294
General Journal
City of Bingham
5 – Governmental Activities, Governmental-Wide level
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2020 113 X 6650 – Expenses-Health and Welfare Entry 1,413,873
2020 113 X 6660 – Expenses-Culture and Recreation Closing
Entry 1,335,614
2020 113 X 6670 – Expenses-Interest on Long-Term Debt Closing
Entry 416,250
2020 113 X 6680 – Expenses-Interest on Tax Anticipation Notes Closing
General Journal
City of Bingham
5 – Governmental Activities, Governmental-Wide level
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2020 107 5a-2 5,000,000 4,529,922
2020 107 5a-9 5,037,500 9,567,422
2020 108 5a-11 2,850,000 6,717,422
2020 108 5a-12 958,000 5,759,422
2020 108 5a-15 3,250,000 2,509,422
2020 102 4a-6 6,484,000 591,000
2020 106 4a-16 591,000 0
2020 109 6b-2 705,000 705,000
2020 109 6b-6 675,000 30,000
2020 110 6b-12 30,000 0
General Ledger
City of Bingham
5 – Governmental Activities, Governmental-Wide level
2020 110 6b-12 5,000 0
Taxes Receivable-Delinquent
2019 101 2d 472,750 472,750
2020 102 4a-6 348,000 124,750
2020 103 4a-8 18,000 106,750
2020 102 4a-6 23,860 11,799
2020 103 4a-8 1,300 10,499
2020 106 4a-16 56,580 67,079
2020 109 6b-6 600 66,479
2020 110 6b-12 1,200 67,679
Allowance for Uncollectible Interest and Penalties
2019 101 2d 2,394 (2,394)
2020 103 4a-8 1,300 (1,094)
2020 106 4a-16 10,500 (11,594)
2020 110 6b-12 120 (11,714)
Investments-Temporary
2020 109 6b-4 500,000 500,000
2020 109 6b-8 300,000 200,000
Inventory of Supplies
2020 106 4a-15 12,000 12,000
General Ledger
City of Bingham
5 – Governmental Activities, Governmental-Wide level
General Ledger Prepared by: Author Page 2 of 8
Year Ref Account Description Debits Credits Balance
2019 101 2d 2,310,000 (2,310,000)
2020 111 9a 197,000 (2,507,000)
Infrastructure
2019 101 2d 32,109,000 32,109,000
Accumulated Depreciation-Infrastructure
0)
Buildings
2019 101 2d 11,020,000 11,020,000
2020 108 5a-17 6,608,000 17,628,000
Accumulated Depreciation-Buildings
General Ledger
City of Bingham
5 – Governmental Activities, Governmental-Wide level
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Accumulated Depreciation-Equipment
2019 101 2d 4,030,400 (4,030,400)
2020 111 9a 2,006,000 (6,036,400)
2020 104 4a-10 3,817,840 (3,821,396)
2020 105 4a-11 3,210,000 (611,396)
2020 107 5a-3 450,000 (1,061,396)
2020 107 5a-5 165,000 (1,226,396)
2020 107 5a-6 103,000 (1,329,396)
Due to State Government
2020 103 4a-9 681,863 (681,863)
General Ledger Prepared by: Author Page 4 of 8
General Ledger
City of Bingham
2020 109 6b-2 700,000 (7,492,000)
2020 113 Closing Entry 7,492,000 0
General Revenues-Taxes-Sales
2020 102 4a-6 748,000 (748,000)
2020 113 Closing Entry 748,000 0
2020 113 Closing Entry 45,000 0
Expenses-General Government
2020 103 4a-9 1,500,376 1,500,376
2020 104 4a-10 493,940 1,994,316
2020 106 4a-14 11,000 2,005,316
General Ledger
City of Bingham
5 – Governmental Activities, Governmental-Wide level
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2020 104 4a-10 1,086,650 3,618,294
2020 106 4a-14 39,000 3,657,294
2020 111 9a 1,409,000 5,066,294
2020 113 Closing Entry 5,066,294 0
Expenses-Culture and Recreation
2020 103 4a-9 448,864 448,864
2020 104 4a-10 538,750 987,614
2020 106 4a-15 3,000 984,614
2020 111 9a 351,000 1,335,614
General Ledger
City of Bingham
5 – Governmental Activities, Governmental-Wide level