Year Ref Posted Acct# – Name Description Debits Credits
2022 101 X 1010 – Cash 7-a 245,000
2022 101 X 1220 – Customer Accounts Receivable 7-a 117,100
2022 101 X 1235 – Due from Other Funds 7-a 7,400
2022 101 X 1240 – Inventories 7-a 54,060
2022 101 X 1250 – Land 7-a 600,000
2022 101 X 2010 – Vouchers Payable 7-a 45,180
2022 101 X 2030 – Due to Other Funds 7-a 4,600
2022 101 X 2310 – Accrued Payroll and Fringe Benefits 7-a 166,720
2022 101 X 2610 – Net Position-Net Investment in Capital Assets 7-a 2,194,638
2022 101 X 2620 – Net Position-Unrestricted 7-a 202,308
2023 102 X 1220 – Customer Accounts Receivable 7-b-1 2,579,763
2023 102 X 1235 – Due from Other Funds 7-b-1 38,500
2023 102 X 4510 – Charges for Services 7-b-1 2,618,263
2023 102 X 1280 – Equipment 7-b-2 459,600
2023 102 X 1010 – Cash 7-b-2 159,600
2023 102 X 2340 – Revenue Anticipation Notes-Current 7-b-2 150,000
2023 102 X 2310 – Accrued Payroll and Fringe Benefits 7-b-5 166,720
2023 102 X 1010 – Cash 7-b-5 1,483,358
2023 102 X 2010 – Vouchers Payable 7-b-6 855,900
2023 102 X 2030 – Due to Other Funds 7-b-6 4,600
2023 102 X 1010 – Cash 7-b-6 860,500
General Journal
City of Smithville
6 – Solid Waste Disposal Fund
General Journal Prepared by: Author Page 1 of 2
Year Ref Posted Acct# – Name Description Debits Credits
2023 102 X 1240 – Inventories 7-b-7 875,797
2023 102 X 6530 – Depreciation Expense 7-b-8 309,330
2023 102 X 1270 – Accumulated Depreciation-Buildings 7-b-8 41,250
2023 102 X 1290 – Accumulated Depreciation-Equipment 7-b-8 268,080
2023 102 X 6560 – Interest Expense 7-b-9 4,875
2023 102 X 2320 – Accrued Interest Payable 7-b-9 4,875
2023 102 X 6550 – Provision for Doubtful Accounts 7-b-10 973
2023 102 X 1221 – Allowance for Doubtful Accounts 7-b-10 973
2023 103 X 4510 – Charges for Services Closing Entry 2,618,263
General Journal
City of Smithville
6 – Solid Waste Disposal Fund
General Journal Prepared by: Author Page 2 of 2
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Cash
2022 101 7-a 245,000 245,000
2023 102 7-b-2 159,600 85,400
Customer Accounts Receivable
2022 101 7-a 117,100 117,100
2023 102 7-b-1 2,579,763 2,696,863
2023 102 7-b-4 2,597,050 99,813
Allowance for Doubtful Accounts
2022 101 7-a 4,752 (4,752)
2023 102 7-b-10 973 (5,725)
Due from Other Funds
Inventories
2022 101 7-a 54,060 54,060
2023 102 7-b-3 896,320 950,380
2023 102 7-b-7 875,797 74,583
Land
2022 101 7-a 600,000 600,000
Buildings
2022 101 7-a 1,650,000 1,650,000
Accumulated Depreciation-Buildings
General Ledger
City of Smithville
6 – Solid Waste Disposal Fund
General Ledger Prepared by: Author Page 1 of 3
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Equipment
2022 101 7-a 1,340,400 1,340,400
2023 102 7-b-2 459,600 1,800,000
Accumulated Depreciation-Equipment
Vouchers Payable
2022 101 7-a 45,180 (45,180)
2023 102 7-b-3 896,320 (941,500)
2023 102 7-b-6 855,900 (85,600)
Due to Other Funds
2022 101 7-a 4,600 (4,600)
2023 102 7-b-6 4,600 0
Accrued Payroll and Fringe Benefits
Accrued Interest Payable
2023 102 7-b-9 4,875 (4,875)
Revenue Anticipation Notes-Current
2023 102 7-b-2 150,000 (150,000)
Revenue Anticipation Notes-Long-Term
2023 102 7-b-2 150,000 (150,000)
Net Position-Net Investment in Capital Assets
Net Position-Unrestricted
General Ledger
City of Smithville
6 – Solid Waste Disposal Fund
General Ledger Prepared by: Author Page 2 of 3
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2022 101 7-a 202,308 (202,308)
2023 103 Closing Entry 83,221 (285,529)
2023 104 Closing Entry 149,730 (435,259)
Charges for Services
Payroll and Fringe Benefits Expense
2023 102 7-b-5 1,316,638 1,316,638
2023 102 7-b-7 27,429 1,344,067
2023 103 Closing Entry 1,344,067 0
Materials and Supplies Expense
2023 102 7-b-7 875,797 875,797
2023 103 Closing Entry 875,797 0
Depreciation Expense
Provision for Doubtful Accounts
2023 102 7-b-10 973 973
2023 103 Closing Entry 973 0
Interest Expense
General Ledger
City of Smithville
6 – Solid Waste Disposal Fund
General Ledger Prepared by: Author Page 3 of 3
Year Ref Poste
dAcct# – Name Description Debits Credits
2022 101 X 1030 – Taxes Receivable for Other Funds and
Governments-Delinquent 8-a 1,977,075
2022 101 X 2010 – Due to Other Funds 8-a 443,488
2022 101 X 2800 – Net Position – Restricted for Other Governments 8-a 1,533,587
2023 102 X 1020 – Taxes Receivable for Other Funds and Governments-Current 8-b-1 14,690,684
2023 102 X 2010 – Due to Other Funds 8-b-1 1,878,700
2023 102 X 2010 – Due to Other Funds 8-b-3 14,575
2023 102 X 2010 – Due to Other Funds 8-b-4 436,046
2023 102 X 6691 – Deductions-Payments of Property Taxes to Other Governments 8-b-4 1,442,875
2023 102 X 1010 – Cash 8-b-4 1,878,921
2023 102 X 1010 – Cash 8-b-5 12,487,081
2023 102 X 1020 – Taxes Receivable for Other Funds and Governments-Current 8-b-5 12,487,081
2023 102 X 6690 – Deductions-Administrative Fee 8-b-6 108,902
2023 102 X 2010 – Due to Other Funds 8-b-6 108,902
2023 102 X 2010 – Due to Other Funds 8-b-7 1,705,797
2023 104 X 4850 – Additions-Property Tax Collections for Other Governments Closing
Entry 12,811,984
2023 104 X 4851 – Additions – Interest and Penalties Collections for Other
Governments
Closing
Entry 57,654
2023 104 X 6690 – Deductions-Administrative Fee Closing
Entry 123,477
2023 104 X 6691 – Deductions-Payments of Property Taxes to Other Governments Closing
Entry 12,224,159
2023 104 X 2800 – Net Position – Restricted for Other Governments Closing
Entry 522,002
General Journal
City of Smithville
7 – Tax Custodial Fund
General Journal Prepared by: Author Page 1 of 1
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Cash
2023 102 8-b-2 1,878,921 1,878,921
2023 102 8-b-4 1,878,921 0
2023 102 8-b-5 12,487,081 12,487,081
2023 102 8-b-7 12,487,081 0
Taxes Receivable for Other Funds and Governments-Current
Taxes Receivable for Other Funds and Governments-Delinquent
2022 101 8-a 1,977,075 1,977,075
2023 102 8-b-2 1,878,921 98,154
2023 103 8-b-8 2,269,711 2,367,865
Due to Other Funds
2022 101 8-a 443,488 (443,488)
2023 102 8-b-1 1,878,700 (2,322,188)
2023 102 8-b-3 14,575 (2,336,763)
2023 102 8-b-4 436,046 (1,900,717)
Net Position – Restricted for Other Governments
2022 101 8-a 1,533,587 (1,533,587)
2023 104 Closing Entry 522,002 (2,055,589)
Additions-Property Tax Collections for Other Governments
Additions – Interest and Penalties Collections for Other Governments
2023 103 8-b-8 57,654 (57,654)
General Ledger
City of Smithville
7 – Tax Custodial Fund
General Ledger Prepared by: Author Page 1 of 2
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2023 104 Closing Entry 57,654 0
Deductions-Administrative Fee
Deductions-Payments of Property Taxes to Other Governments
2023 102 8-b-4 1,442,875 1,442,875
2023 102 8-b-7 10,781,284 12,224,159
2023 104 Closing Entry 12,224,159 0
General Ledger
City of Smithville
7 – Tax Custodial Fund
General Ledger Prepared by: Author Page 2 of 2
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2022 101 X 1010 – Cash 2-d 342,223
2022 101 X 1030 – Taxes Receivable-Delinquent 2-d 391,756
2022 101 X 1150 – Infrastructure 2-d 9,802,000
2022 101 X 1260 – Buildings 2-d 6,296,000
2022 101 X 1280 – Equipment 2-d 3,556,800
2022 101 X 1031 – Allowance for Uncollectible Delinquent Taxes 2-d 4,752
2022 101 X 1041 – Allowance for Uncollectible Interest and Penalties 2-d 1,203
2022 101 X 1160 – Accumulated Depreciation-Infrastructure 2-d 2,773,944
2022 101 X 1270 – Accumulated Depreciation-Buildings 2-d 1,731,000
2022 101 X 1290 – Accumulated Depreciation-Equipment 2-d 1,756,480
2022 101 X 2740 – Net Position-Unrestricted 2-d 432,435
2023 102 X 1020 – Taxes Receivable-Current 4-a-1 1,878,700
2023 102 X 1021 – Allowance for Uncollectible Current Taxes 4-a-1 18,787
2023 102 X 4660 – General Revenues-Taxes-Real Property 4-a-1 1,859,913
2023 102 X 1010 – Cash 4-a-4 5,980,222
2023 102 X 1020 – Taxes Receivable-Current 4-a-4 1,596,895
2023 102 X 1030 – Taxes Receivable-Delinquent 4-a-4 387,201
2023 102 X 1040 – Interest and Penalties Receivable on Taxes 4-a-4 34,270
2023 102 X 1095 – Internal Receivables from Business-Type Activities 4-a-4 4,600
General Journal
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Journal Prepared by: Author Page 1 of 4
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2023 102 X 4610 – Program Revenues-Public Safety-Charges for Services 4-a-4 99,519
2023 102 X 4640 – Program Revenues-Culture and Recreation-Charges for Services 4-a-4 293,639
2023 102 X 4710 – General Revenues-Miscellaneous 4-a-4 91,250
2023 102 X 6640 – Expenses-Culture and Recreation 4-a-6 503,418
2023 102 X 2040 – Due to Federal Government 4-a-6 1,471,959
2023 102 X 2050 – Due to State Government 4-a-6 401,444
2023 102 X 1010 – Cash 4-a-6 2,586,809
2023 102 X 6600 – Expenses-General Government 4-a-7 191,709
2023 102 X 6610 – Expenses-Public Safety 4-a-7 442,870
2023 102 X 6620 – Expenses-Public Works 4-a-7 161,213
2023 102 X 6630 – Expenses-Health and Welfare 4-a-7 162,020
2023 102 X 6640 – Expenses-Culture and Recreation 4-a-7 102,310
2023 102 X 1280 – Equipment 4-a-7 84,775
2023 102 X 1010 – Cash 4-a-8 3,076,943
2023 102 X 1030 – Taxes Receivable-Delinquent 4-a-9 281,805
2023 102 X 1021 – Allowance for Uncollectible Current Taxes 4-a-9 18,787
2023 102 X 1020 – Taxes Receivable-Current 4-a-9 281,805
2023 102 X 1031 – Allowance for Uncollectible Delinquent Taxes 4-a-9 18,787
2023 102 X 1040 – Interest and Penalties Receivable on Taxes 4-a-11 8,454
2023 102 X 1041 – Allowance for Uncollectible Interest and Penalties 4-a-11 1,536
2023 102 X 4690 – General Revenues-Interest and Penalties on Taxes 4-a-11 6,918
2023 102 X 6600 – Expenses-General Government 4-a-12 28,500
General Journal
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Journal Prepared by: Author Page 2 of 4
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2023 103 X 2010 – Vouchers Payable 5-a-1 110,000
2023 103 X 1010 – Cash 5-a-2 3,036,250
2023 103 X 2440 – Deferred Serial Bonds Payable 5-a-2 3,000,000
2023 103 X 2450 – Premium on Deferred Serial Bonds Payable 5-a-2 30,000
2023 103 X 6650 – Expenses-Interest on Long-Term Debt 5-a-2 6,250
2023 103 X 2080 – Contracts Payable 5-a-6 1,600,000
2023 103 X 2080 – Contracts Payable 5-a-6 1,600,000
2023 103 X 1010 – Cash 5-a-6 1,520,000
2023 103 X 2090 – Contracts Payable-Retained Percentage 5-a-6 80,000
2023 103 X 1010 – Cash 5-a-7 278,000
2023 103 X 4670 – General Revenues-Taxes-Sales 5-a-7 278,000
2023 103 X 1300 – Construction in Progress 5-a-8 1,650,000
2023 103 X 2080 – Contracts Payable 5-a-8 1,650,000
2023 103 X 2080 – Contracts Payable 5-a-8 1,650,000
2023 103 X 1300 – Construction in Progress 5-a-10 3,360,000
2023 104 X 6650 – Expenses-Interest on Long-Term Debt 6-a-4 37,269
2023 104 X 2450 – Premium on Deferred Serial Bonds Payable 6-a-4 231
2023 104 X 1010 – Cash 6-a-4 37,500
2023 104 X 6650 – Expenses-Interest on Long-Term Debt 6-a-5 37,267
2023 104 X 2450 – Premium on Deferred Serial Bonds Payable 6-a-5 233
2023 104 X 2320 – Accrued Interest Payable on Long-Term Debt 6-a-5 37,500
2023 105 X 6600 – Expenses-General Government 9-a 92,780
General Journal
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Journal Prepared by: Author Page 3 of 4
Year Ref Poste
dAcct# – Name Descriptio
nDebits Credits
2023 105 X 1160 – Accumulated Depreciation-Infrastructure 9-a 98,020
2023 105 X 1270 – Accumulated Depreciation-Buildings 9-a 209,846
2023 105 X 1290 – Accumulated Depreciation-Equipment 9-a 508,114
2023 106 X 4600 – Program Revenues-General Government-Charges for Services Closing
Entry 939,645
2023 106 X 4610 – Program Revenues-Public Safety-Charges for Services Closing
Entry 99,519
2023 106 X 4660 – General Revenues-Taxes-Real Property Closing
Entry 1,859,913
2023 106 X 4670 – General Revenues-Taxes-Sales Closing
Entry 1,940,203
2023 106 X 4690 – General Revenues-Interest and Penalties on Taxes Closing
Entry 6,918
2023 106 X 6620 – Expenses-Public Works Closing
Entry 1,089,118
2023 106 X 6630 – Expenses-Health and Welfare Closing
Entry 806,186
2023 106 X 6640 – Expenses-Culture and Recreation Closing
Entry 709,225
2023 106 X 6650 – Expenses-Interest on Long-Term Debt Closing
Entry 68,286
2023 107 X 2700 – Net Position-Net Investment in Capital Assets Closing
Entry 400,741
2023 107 X 2711 – Net Position-Restricted for Public Safety Closing
Entry 60,000
General Journal Prepared by: Author Page 4 of 4
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Cash
2022 101 2-d 342,223 342,223
2023 102 4-a-4 5,980,222 6,322,445
2023 102 4-a-6 2,586,809 3,735,636
2023 103 5-a-5 110,000 3,642,543
2023 103 5-a-6 1,520,000 2,122,543
2023 103 5-a-7 278,000 2,400,543
2023 103 5-a-8 1,567,500 833,043
2023 103 5-a-10 162,500 670,543
2023 104 6-a-4 37,500 633,043
Taxes Receivable-Current
Allowance for Uncollectible Current Taxes
2023 102 4-a-1 18,787 (18,787)
2023 102 4-a-9 18,787 0
Taxes Receivable-Delinquent
2022 101 2-d 391,756 391,756
2023 102 4-a-4 387,201 4,555
2023 102 4-a-9 281,805 286,360
Allowance for Uncollectible Delinquent Taxes
Interest and Penalties Receivable on Taxes
2022 101 2-d 37,718 37,718
2023 102 4-a-4 34,270 3,448
General Ledger
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Ledger Prepared by: Author Page 1 of 7
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2023 102 4-a-11 8,454 11,902
Allowance for Uncollectible Interest and Penalties
2022 101 2-d 1,203 (1,203)
2023 102 4-a-11 1,536 (2,739)
Due from State Government
Internal Receivables from Business-Type Activities
2022 101 2-d 4,600 4,600
2023 102 4-a-4 4,600 0
Inventory of Supplies
2022 101 2-d 59,000 59,000
2023 102 4-a-13 1,420 60,420
Land
Infrastructure
2022 101 2-d 9,802,000 9,802,000
2023 103 5-a-10 3,360,000 13,162,000
Accumulated Depreciation-Infrastructure
2022 101 2-d 2,773,944 (2,773,944)
2023 105 9-a 98,020 (2,871,964)
Buildings
Accumulated Depreciation-Buildings
2022 101 2-d 1,731,000 (1,731,000)
2023 105 9-a 209,846 (1,940,846)
General Ledger
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Ledger Prepared by: Author Page 2 of 7
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Equipment
2022 101 2-d 3,556,800 3,556,800
2023 102 4-a-7 84,775 3,641,575
Accumulated Depreciation-Equipment
Construction in Progress
2023 103 5-a-1 110,000 110,000
2023 103 5-a-6 1,600,000 1,710,000
2023 103 5-a-8 1,650,000 3,360,000
2023 103 5-a-10 3,360,000 0
Vouchers Payable
2022 101 2-d 272,187 (272,187)
2023 102 4-a-7 1,144,897 (1,417,084)
Due to Federal Government
2022 101 2-d 135,720 (135,720)
2023 102 4-a-6 1,471,959 (1,607,679)
2023 102 4-a-8 1,473,706 (133,973)
Due to State Government
2022 101 2-d 32,600 (32,600)
2023 102 4-a-6 401,444 (434,044)
2023 102 4-a-8 397,874 (36,170)
Contracts Payable
2023 103 5-a-6 1,600,000 (1,600,000)
General Ledger Prepared by: Author Page 3 of 7
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Contracts Payable-Retained Percentage
2023 103 5-a-6 80,000 (80,000)
2023 103 5-a-8 82,500 (162,500)
2023 103 5-a-10 162,500 0
Accrued Interest Payable on Long-Term Debt
2023 104 6-a-5 37,500 (37,500)
Internal Payables to Business-Type Activities
Deferred Serial Bonds Payable
2023 103 5-a-2 3,000,000 (3,000,000)
Premium on Deferred Serial Bonds Payable
2023 103 5-a-2 30,000 (30,000)
2023 104 6-a-4 231 (29,769)
2023 104 6-a-5 233 (29,536)
Net Position-Net Investment in Capital Assets
2022 101 2-d 17,624,376 (17,624,37
6)
2023 107 Closing Entry 400,741 (17,223,63
5)
Net Position-Restricted for Public Safety
Net Position-Restricted for Capital Projects
2023 107 Closing Entry 1,000 (1,000)
Net Position-Unrestricted
2022 101 2-d 432,435 (432,435)
General Ledger
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Ledger Prepared by: Author Page 4 of 7
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2023 106 Closing Entry 411,593 (20,842)
2023 107 Closing Entry 459,741 (480,583)
Program Revenues-General Government-Charges for Services
2023 102 4-a-4 939,645 (939,645)
2023 106 Closing Entry 939,645 0
Program Revenues-Public Safety-Charges for Services
Program Revenues-Public Safety-Operating Grants and Contributions
2023 102 4-a-4 360,000 (360,000)
2023 106 Closing Entry 360,000 0
Program Revenues-Health and Welfare-Operating Grants and Contributions
Program Revenues-Culture and Recreation-Charges for Services
2023 102 4-a-4 293,639 (293,639)
2023 106 Closing Entry 293,639 0
General Revenues-Taxes-Real Property
2023 102 4-a-1 1,859,913 (1,859,913)
2023 106 Closing Entry 1,859,913 0
General Revenues-Taxes-Sales
2023 102 4-a-4 1,579,203 (1,579,203)
General Revenues-Interest and Penalties on Taxes
2023 102 4-a-11 6,918 (6,918)
2023 106 Closing Entry 6,918 0
General Ledger
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Ledger Prepared by: Author Page 5 of 7
Year Ref Account Description Debits Credits Balance
Dr(Cr)
General Revenues-Miscellaneous
2023 102 4-a-4 91,250 (91,250)
2023 106 Closing Entry 91,250 0
Expenses-General Government
2023 102 4-a-6 956,254 956,254
2023 102 4-a-7 191,709 1,147,963
Expenses-Public Safety
2023 102 4-a-6 1,771,480 1,771,480
2023 102 4-a-7 442,870 2,214,350
2023 105 9-a 276,692 2,491,042
2023 106 Closing Entry 2,491,042 0
Expenses-Public Works
2023 102 4-a-6 656,690 656,690
Expenses-Health and Welfare
2023 102 4-a-6 572,370 572,370
2023 102 4-a-7 162,020 734,390
2023 105 9-a 71,796 806,186
2023 106 Closing Entry 806,186 0
Expenses-Culture and Recreation
2023 102 4-a-6 503,418 503,418
2023 102 4-a-7 102,310 605,728
General Ledger
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Ledger Prepared by: Author Page 6 of 7
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Expenses-Interest on Long-Term Debt
2023 103 5-a-2 6,250 (6,250)
2023 104 6-a-4 37,269 31,019
General Ledger
City of Smithville
5 – Governmental Activities, Governmental-Wide level
General Ledger Prepared by: Author Page 7 of 7