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D-Investments, C-Cash

to record the purchase of investments

D-Expenditures, C-Due to Internal Service Fund

to record an interfund transaction: purchase of supplies from an internal service fund

D-Due from Special Revenue Fund, C-Expenditures

to record correcting an error (for our purposes, assume that an expenditure recorded earlier in the General Fund should have been recorded in the Special Revenue Fund. Upon catching the error, this entry would be recorded.)

D-Expenditures, C-Due to General Fund

to record correcting an error: the Other Fund

D-Transfer to Debt Service Fund, C-Due to Debt Service Fund

to record ordering a transfer

D-Due from General Fund, C-Transfer from General Fund

to record ordering a transfer: the Other Fund

D-Due from Special Revenue Fund, C-Transfer from Special Revenue Fund

to record a transfer to the General Fund

D-Transfer to Enterprise Fund, C-Cash

to record a transfer being paid

D-Reserve for Encumbrances, C-Encumbrances, D-Unreserved Fund Balance, C-Reserve for Encumbrances

to record the closing entries that close the encumbrances accounts for the year.

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