(reporting reconciliation between fund and government-wide financial statements)
return...
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Business, 16.11.2019 06:31 BakerElsie02
(reporting reconciliation between fund and government-wide financial statements)
return to your solution to exercise e10-28, regarding oliver city’s capital assets. using the journal
entries you prepared for that exercise, prepare the wording and the numbers you would use in describing
the reconciliation of the amounts reported in the two funds’ financial statements to the two government-
wide financial statements.
ex 10-28
oliver city reported capital assets of $4,300,000 and accumulated depreciation of $2,000,000 in the
governmental activities column of its government-wide statement of net position for the year ended
december 31, 2018. the total governmental funds column in oliver’s calendar year 2019 statement
of revenues, expenditures, and changes in fund balances showed that oliver’s capital outlay expendi-
tures were $340,000. oliver city’s director of finance estimated that total depreciation for 2019 was
$200,000. based on this information, prepare journal entries to adjust oliver’s 2019 fund financial
statements so government-wide statements can be prepared
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