GAAP RECAP Work Trial Bal    5699-07  ZZchu

                                            - - - Rejoice in the Lord always ... again I say Rejoice !!! - - -


              TO:  Interested Churches                                                                                     FROM: Jim Bramer, Retired CPA
                                                                                                                                                   FILE: 5699-07/Chu

               RE:  QB GAAP RECAP Sample
                                       Annual Detailed Working Trial  Balance  
                                 UPDATED:   March 14, 2009


Annual GAAP RECAP via QB
Detailed  Working Trial Balance
July 1, XXX8  through  June 30, XXX9

 

101-Cash and Banks

06/30/1999

JV-03

Operations

178,951

178,950

06/30/1999

JV-02

SCRIP

2,718

181,668

Total 101

181,669

0

120 - Acct Receivable

                   

06/30/1999

JV-03

Operations

4,214

4,215

06/30/1999

JV-02

SCRIP

5

4,219

Total

4,219

0

160 - Supply Inventory

                   

07/01/1998

JV-20

LB&E

1,500

1,500

total

1,500

0

1,500

140 - Fixed Assets

                   

07/01/1998

JV-20

LB&E

3,099,013

3,099,013

06/30/1999

JV-21

Via SPF

31,350

3,130,363

06/30/1999

JV-21

Via GPF

20,442

3,150,805

06/30/1999

JV-22

Allow Depre

0

70,389

3,080,416

Total

3,150,805

70,389

3,080,416

210 - All Payables

                   

07/01/1998

JV-20

LB&E

5,445

-5,445

06/30/1999

JV-03

Operations

7,732

-13,177

06/30/1999

JV-02

SCRIP Residuals

2,200

-15,377

06/30/1999

JV-21

Debt Retire via SPF

1,179

-14,198

06/30/1999

JV-21

Debt Retire via GPF

4,266

-9,932

Total

5,445

15,377

-9,932

999 - Clearing Account

               

07/01/1998

JV-01

All Cash

131,340

131,340

06/30/1999

JV-04

PrYr Adjust

02-SPFund

2,862

134,202

06/30/1999

JV-04

SPFLoss

02-SPFund

4,833

129,369

06/30/1999

JV-03

SCRIP Clrg

523

129,892

06/30/1999

JV-03

GPF Gain

46,587

83,305

06/30/1999

JV-03

SPF Begin Bal

129,369

-46,064

06/30/1999

JV-02

SCRIP Clry

523

-46,587

06/30/1999

JV-05

GPF Gain

46,587

0

Total

181,312

181,312

0

300 - Contribution Income

06/30/1999

JV-04

SPF

SPFund

171,978

-171,978

06/30/1999

JV-05

GPFund

807,679

-979,657

Total

0

979,657

-979,657

399 - Other Income

                   

06/30/1999

JV-04

SPF

SPFund

2,369

-2,369

06/30/1999

JV-04

SPF-IntInc

SPFund

6,960

-9,329

Total

0

9,329

-9,329

401 - Staffer Costs

06/30/1999

JV-04

SPF

SPFund

11,950

11,950

06/30/1999

JV-05

GPFund

425,242

437,192

06/30/1999

JV-05

GPF 599

GPFund

3,250

433,942

Total

437,192

3,250

433,942

501 - Operating Expenses

                   

06/30/1999

JV-04

Prior Yr Adjust

SPFund

2,862

-2,862

06/30/1999

JV-04

SPF-02

SPFund

89,256

86,394

06/30/1999

JV-05

620

GPFund

34,605

120,999

06/30/1999

JV-05

640

GPFund

93,147

214,146

06/30/1999

JV-05

GPF Debt Retire

GPFund

4,266

209,880

06/30/1999

JV-05

660

GPFund

110,460

320,340

06/30/1999

JV-05

699

GPFund

6,650

313,690

06/30/1999

JV-05

Asset Proc

GPFund

20,442

293,248

06/30/1999

JV-05

808

GPFund

31,470

324,718

06/30/1999

JV-05

802

GPFund

576

324,142

06/30/1999

JV-05

Reimb items

SPFund

60,599

384,741

Total

419,537

34,796

384,741

525 - Ministry Expense Reimb

               

06/30/1999

JV-05

801

GPFund

35,212

-35,212

06/30/1999

JV-05

Reimb Items

SPFund

60,599

-95,811

Total

0

95,811

-95,811

580 - Mission Expenditures

                 

06/30/1999

JV-04

SPF-71

SPFund

78,341

78,341

06/30/1999

JV-05

700

GPFund

103,020

181,361

06/30/1999

JV-05

799.

GPFund

17,100

164,261

Total

181,361

17,100

164,261

590 - Estimated Depreciation Exp

               

06/30/1999

JV-22

2% of 242000.

LB&E

48,240

48,240

06/30/1999

JV-22

8% 267,489

LB&E

21,399

69,639

06/30/1999

JV-22

15% of 5,000

LB&E

750

70,389

Total

70,389

0

70,389

777 - Cross Funds

                   

06/30/1999

JV-04

SPF-91

SPFund

25,936

-25,936

06/30/1999

JV-04

SPF-Asset Acq

SPFund

31,350

5,414

06/30/1999

JV-04

SPF-Debt Retire

SPFund

1,179

6,593

06/30/1999

JV-05

GPF 599

GPFund

3,250

9,843

06/30/1999

JV-05

GPF Debt Retire

GPFund

4,266

14,109

06/30/1999

JV-05

699

GPFund

6,650

20,759

06/30/1999

JV-05

ASSET Proc

GPFund

20,442

41,201

06/30/1999

JV-05

799

GPFund

17,100

58,301

06/30/1999

JV-05

899

GPFund

1,064

57,237

06/30/1999

JV-21

Via GPF SPF

LB&E

57,237

0

Total

84,237

84,237

0

900 - Beg Year Bal Forwards

               

07/01/1998

JV-01

GPF

GPFund

949

-949

07/01/1998

JV-01

SPF

SPFund

130,391

-131,340

07/01/1998

JV-20

LB&E

LB&E

3,095,068

-3,226,408

Total

0

3,226,408

-3,226,408

Grand Total

           

4,717,666

 

4,717,666

 

0


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