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Your team has been hired as the accountants for the Village of AIU. Your team is being asked to do the following:
Your team is provided with the adopted budget, as well as the preclosing trial balance, of the revenues and expenditures subsidiary ledgers at year-end.
i will upload the adopted budget and preclosing trial balance .
Note that the only encumbrances outstanding at year-end were $15,000 for unperformed contracts in community development.
The beginning fund balance was $75,000.
Prepare the closing entries for the general ledger accounts and the subsidiary ledgers of the Village of AIU general fund.
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