Internal service fund and general fund


The City of Carefree voted to establish an internal service fund to account for its printing services. The City transferred $500,000 cash from the General Fund to the newly created internal service fund.

10) The appropriate entry in the general fund to account for this transfer would be a credit to cash for $500,000 and a debit for $500,000 to
a) Due from Internal Service Fund.
b) Transfer Out.
c) Expenditures.
d) Investment in Internal Service Fund.

11) The appropriate entry in the internal service fund is a debit to cash for $500,000 and a credit for $500,000 to
a) Due to General Fund.
b) Transfer In.
c) Capital Contribution (Revenues).
d) Investment provided by the General Fund.

 

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Finance Basics: Internal service fund and general fund
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