State of Connecticut ACCOUNTING PROCEDURES MANUAL -ACTIVITY OR WELFARE FUND - EXHIBITS F-1 -- F-23

State of Connecticut ACCOUNTING PROCEDURES MANUAL -ACTIVITY OR WELFARE FUND - EXHIBITS F-1 -- F-23 - GENERAL LEDGER

EXHIBIT F-1
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Cash in Checking Account ACCOUNT NO: 1.11
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1	10,000.00		10,000.00
7/31	July Receipts	CRJ 1	940.00		10,940.00
	July Payments	PVR 1		1,200.00	9,740.00
	Transfer to Savings Account	GJ 7-4		2,000.00	7,740.00

EXHIBIT F-2
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Cash in Savings Account ACCOUNT NO: 1.12
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1	15,000.00		15,000.00
7/31	Interest Income	GJ7-3	225.00		15,225.00
	Transfer from Checking Acct.	GJ7-4	2,000.00		17,225.00

EXHIBIT F-3
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Loans Receivable ACCOUNT NO: 1.15
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Loan Awards	GJ7-5	400.00		400.00

EXHIBIT F-4
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Equipment Inventory ACCOUNT NO: 1.18
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1	4,500.00		4,500.00
7/31	New Equipment Purchase	GJ7-2	165.00		4,665.00

EXHIBIT F-5
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Reserve For Loans Receivable ACCOUNT NO: 3.15
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Loan Awards	GJ7-5		400.00	400.00

EXHIBIT F-6
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Reserve For Equipment Inventory ACCOUNT NO: 3.18
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1		4,500.00	4,500.00
7/31	New Equipment Purchase	GJ7-2		165.00	4,665.00

EXHIBIT F-7
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Fund Balance (Surplus) ACCOUNT NO: 4.00
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ7-1		20,000.00	20,000.00

EXHIBIT F-8
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Revenue Receipts - Control ACCOUNT NO: 5.00
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Receipts	CRJ 1		490.00	490.00
	Interest Income	GJ7-3		225.00	715.00

EXHIBIT F-9
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: General Donations ACCOUNT NO: 5.11
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Receipts	CRJ 1		395.00	395.00

EXHIBIT F-10
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Interest Income - Control ACCOUNT NO: 5.15
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	Quarterly Income (April, May, June, 19-)	GJ7-3		225.00	225.00

EXHIBIT F-11
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Miscellaneous Income ACCOUNT NO: 5.16
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Income	CRJ 1		95.00	95.00

EXHIBIT F-12
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Expenditures - Control ACCOUNT NO: 6.00
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Expenditures	PVR 1	200.00		200.00

EXHIBIT F-13
ACTIVITY OR WELFARE FUND SUBSIDIARY LEDGER
ACCOUNT NAME: Equipment ACCOUNT NO: 6.14
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Expenditures	PVR 1	165.00		165.00

EXHIBIT F-14
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Postage ACCOUNT NO: 6.15
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Expenditures	PVR 1	10.00		10.00

EXHIBIT F-15
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Miscellaneous Expenses ACCOUNT NO: 6.16
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/31	July Expenditures	PVR 1	25.00		25.00

EXHIBIT F-16
ACTIVITY OR WELFARE FUND GENERAL LEDGER
ACCOUNT NAME: Restricted Accounts - control ACCOUNT NO: 7.00
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1		5,000.00	5,000.00
7/31	July Receipts	CRJ 1		450.00	5,450.00
	July Expenditures	PVR 1	1,000.00		4,450.00

EXHIBIT F-17
ACTIVITY OR WELFARE FUND SUBSIDIARY LEDGER
ACCOUNT NAME: Class of 1997 ACCOUNT NO: 7.01
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ7-1		1,000.00	1,000.00

EXHIBIT F- 18
ACTIVITY OR WELFARE FUND SUBSIDIARY LEDGER
ACCOUNT NAME: Class of 1998 ACCOUNT NO: 7.02
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1		1,000.00	1,000.00
7/10	Fee Collections	CRJ 1		200.00	1,200.00

EXHIBIT F-19
ACTIVITY OR WELFARE FUND SUBSIDIARY LEDGER
ACCOUNT NAME: J. L. Jones Memorial Fund - Control ACCOUNT NO: 7.24
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1		1,000.00	1,000.00
7/10	Additional Contribution	CRJ 1		200.00	1,200.00
7/22	Scholarship Awards	PVR 1	500.00		700.00

EXHIBIT F-20
ACTIVITY OR WELFARE FUND SUBSIDIARY LEDGER
ACCOUNT NAME: E. F. Hill Scholarship Award ACCOUNT NO: 7.25
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1		900.00	900.00
7/2	Additional Contribution	CRJ 1		50.00	950.00

EXHIBIT F-21
ACTIVITY OR WELFARE FUND SUBSIDIARY LEDGER
ACCOUNT NAME: E.P. Smith Scholarship Account ACCOUNT NO: 7.31
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1		100.00	100.00
7/19	Scholarship Payment	PVR 1	100.00		0.00

EXHIBIT F-22
ACTIVITY OR WELFARE FUND SUBSIDIARY LEDGER
ACCOUNT NAME: Loan Account ACCOUNT NO: 7.99
DATE		REF.	DEBIT	CREDIT	BALANCE
19_

7/1	Balance Brought Forward	GJ 7-1		1,000.00	1,000.00
7/22	Loan Awards	PVR 1	400.00		600.00

		EXHIBIT F-23
ACTIVITY OR WELFARE FUND TRIAL BALANCE JULY 31, 19__
	DR.	CR.
Cash in Checking Account	$ 7,740.00	$
Cash in Savings Account	17,225.00
Loans Receivable	400.00
Equipment Inventory	4,665.00
Reserve for Loans Receivable		400.00
Reserve for Equipment Inventory		4,665.00
Fund Balance (Surplus)		20,000.00
Revenue Receipts - Control		715.00(1)
Expenditures - Control	200.00
Restricted Accounts - Control		4,450.00(2)
	$30,230.00	$30,230.00
Reconciliation of Subsidiary Accounts to Controlling Accounts in the General Ledger:
1. Operating Ledger
Revenue Receipts:	General Donations	$ 395.00
	Interest Income	225.00
	Misc. Income	95.00
		$ 715.00
Expenditures:	Equipment	$ 165.00
	Postage	10.00
	Misc. Expenses	25.00
		$ 200.00
2. Restricted Ledger
Restricted Accounts:	Class of 1997	$ 1,000.00
	Class of 1998	1,200.00
	J.L. Jones Memorial
	Fund	700.00
	E.F. Hill Scholarship	950.00
	Loan Account	600.00
		$ 4,450.00