Spreadsheet: 004b25a5-77c3-4e08-b8da-20bc4db4f615
Sheet: Accounts

Reconciation of Property Tax Accounts |  |  |  |  |  |  |  |  |  |  |  |  | Note:
 |  |  |  |  |  |  |  |  |  |  |  |  | Account balances are indicated as debit or (credit) balance
On Reports tab enter your district # in cell [NAME] so correct tax shift amounts carryover |  |  |  |  |  |  |  |  |  |  |  |  | Asset  and expenditure accounts would normally have a debit balance
Data entered on Funds tab will carryover and be used to allocate adjustments and abatements |  |  |  |  |  |  |  |  |  |  |  |  | Liability and revenue accounts would normally have a credit balance
On this tab enter data in highlighted fields only--from source indicated |  |  |  |  |  |  |  |  |  |  |  |  | See comments by accounts GNL 214 and SRC 020 and 299
All other fields will compute, including those that come from the Tax Shift spreadsheet
Enter debits as positive and credits as negative, as indicated in column H |  |  |  |  |  |  |  | General | Comm Serv | GDS Debt | OPEB Debt | Total
 |  |  |  |  |  |  |  | Debit (Credit) | Debit (Credit) | Debit (Credit) | Debit (Credit) | Debit (Credit)
Balance Sheet Acccounts:
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Levy Limitation & Certification Report
 |  |  |  |  |  |  | (Credit)
 |  |  |  |  |  |  | (Credit)
 |  |  |  |  |  |  | (Credit)
(Do not include any July payments)
 |  |  |  |  |  |  | Debit | 0 | 0 | 0 | 0
 |  |  |  |  |  |  | Debit | 0 | 0 | 0 | 0
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit) | 0 | 0 | 0 | 0 |  | Report of Credits from Dept of Revenue
 |  |  |  |  |  |  | (Credit) | 0 | 0 | 0 | 0 |  | Report of Credits from Dept of Revenue
 |  |  |  |  |  |  | (Credit) | 0 | 0 | 0 | 0 |  | Report of Credits from Dept of Revenue
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  | 0 | Credits on Taxes receivable minus credits from Revenue
 |  |  |  |  |  |  | (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  | 0 | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | (Credit)
 |  |  |  |  |  |  | (Credit)
 |  |  |  |  |  |  | (Credit)
Year end receivable (payable) adjustment for property tax shift |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Tax Shift Report (column 6)
Amount by which tax shift exceeds property tax receipts |  |  |  |  |  |  | Debit |  |  |  |  |  | Tax Shift Entry
 |  |  |  |  |  |  | (Credit) | 0 | 0 | 0 | 0
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  |  | General Ledger
 |  |  |  |  |  |  | Debit (Credit) | 0 | 0 | 0 | 0 |  | Tax Settlement Reports (Form 52) for each July
 |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Levy Limitation & Certification Report
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Tax Shift Report (column 1 - line J or N)
Amount by which tax shift exceeds property tax receipts |  |  |  |  |  |  | (Credit)
Revenue Accounts:
 |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Levy Limitation & Certification Report
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
Increase (decrease) to credits by county |  |  |  |  |  |  | Debit (Credit) |  |  |  |  |  | Credits on Taxes receivable minus credits from Revenue
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit (Credit) |  |  |  |  |  | Taxes Receivable Report (Form 51)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Tax Settlement Reports (Form 52)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Tax Settlement Reports (Form 52)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Tax Shift Report (column 2 - lines C+D+E+F+G+H+I or L+M)
 |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Tax Shift Report (column 1 - lines C+D+E+F+G+H+I or L+M)
 |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Tax Settlement Reports (Form 52)
 |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Tax Settlement Reports (Form 52)
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Tax Shift Report (column 2 - lines A+B or K )
 |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Tax Shift Report (column 1 - lines A+B or K)
Amount of General [NAME] recognized early for shift with aid reduction |  |  |  |  |  |  | (Credit) |  |  |  |  |  | Tax Shift Entry
 |  |  |  |  |  |  | Debit |  |  |  |  |  | Tax Shift Report (column 5 - line J or N)
Year end payable (receivable) for property tax shift |  |  |  |  |  |  | Debit (Credit) |  |  |  |  |  | Tax Shift Report (column 6 - line J or N)
End of worksheet