Reference no: EM13320706
Relationship between budgetary fund balance and actual fund balance)
The Village of Albert's Alley recorded the following budgetary journal entry at the beginning of fiscal 2013:
- Estimated revenue 5,000,000
- Appropriations 4,950,000
- Budgetary fund balance 50,000
At the end of fiscal 2013, what would be the effect on the ending actual fund balance, assuming the following:
a. Actual revenues are equal to estimated revenues, and actual expenditures are $7,000 less than appropriations.
b. Actual revenues are equal to estimated revenues, and actual expenditures are equal to appropriations.
c. Actual revenues exceed estimated revenues by $4,000, and actual expenditures are equal to appropriations.
d. Actual revenues are $3,000 less than estimated revenues, and actual expenditures are $2,000 less than appropriations.
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