Type Date Num Name Memo Class Clr Split Amount Balance
ASSETS 130,382.78
Current Assets 23,536.40
Checking/Savings 16,392.40
100 · Cash 16,392.40
100.01 · Symphonic Choir Checking 4,085.09
Bill Pmt -Check 07/07/2007 1931 Lawrence Speakman Ö 200 · *Accounts Payable -833.00 3,252.09
Bill Pmt -Check 07/10/2007 1932 ATT Ö 200 · *Accounts Payable -53.46 3,198.63
Sales Tax Payment 07/11/2007 1933 NC Department of Revenue Ö 205.07 · Sales Tax Payable -22.28 3,176.35
General Journal 07/12/2007 227 credit card fee Ö 505.02 · Merchant Bank Card Fees -7.50 3,168.85
Bill Pmt -Check 07/21/2007 1934 Don Cariss Ö 200 · *Accounts Payable -53.36 3,115.49
Check 07/23/2007 Service Charge Ö 508.12 · Bank Service Charges -4.00 3,111.49
Deposit 07/25/2007 Deposit Ö 410.01 · United Arts Council 536.92 3,648.41
Bill Pmt -Check 08/01/2007 1936 Lawrence Speakman 200 · *Accounts Payable -833.00 2,815.41
Bill Pmt -Check 08/01/2007 1935 Triangle Sings 200 · *Accounts Payable -45.00 2,770.41
Bill Pmt -Check 08/07/2007 1937 ATT 200 · *Accounts Payable -53.93 2,716.48
Bill Pmt -Check 08/08/2007 1939 BBT Bankcard Corporation 200 · *Accounts Payable -920.52 1,795.96
Bill Pmt -Check 08/08/2007 1938 Staples 200 · *Accounts Payable -42.66 1,753.30
Bill Pmt -Check 08/22/2007 1940 Richard Einhorn Productions 200 · *Accounts Payable -1,000.00 753.30
Deposit 08/30/2007 Deposit -SPLIT- 787.37 1,540.67
Deposit 08/31/2007 Deposit -SPLIT- 13,209.00 14,749.67
Total 100.01 · Symphonic Choir Checking 10,664.58 14,749.67
100.02 · C4 Checking 1,387.87
Check 07/23/2007 Service Charge Ö 508.12 · Bank Service Charges -4.00 1,383.87
Total 100.02 · C4 Checking -4.00 1,383.87
100.03 · Endowment Checking 10,819.44
Bill Pmt -Check 07/10/2007 169 Appalachian State University Ö 200 · *Accounts Payable -1,000.00 9,819.44
Total 100.03 · Endowment Checking -1,000.00 9,819.44
100.04 · Endowment Investment Cash 0.00
Total 100.04 · Endowment Investment Cash 0.00
100.05 · Scholarship Investment Cash 0.00
Total 100.05 · Scholarship Investment Cash 0.00
100.06 · Petty Cash 100.00
Total 100.06 · Petty Cash 100.00
100.07 · Undeposited Funds 0.00
Total 100.07 · Undeposited Funds 0.00
100 · Cash - Other 0.00
Total 100 · Cash - Other   0.00
Total 100 · Cash 9,660.58 26,052.98
Total Checking/Savings 9,660.58 26,052.98
Accounts Receivable 0.00
104 · Accounts Receivable 0.00
Total 104 · Accounts Receivable 0.00
106.00 · Credit Card Receivables - Void 0.00
Total 106.00 · Credit Card Receivables - Void   0.00
Total Accounts Receivable 0.00
Other Current Assets 7,144.00
101 · *Undeposited Funds 0.00
Total 101 · *Undeposited Funds 0.00
107.00 · Credit Card Receivables 120.00
Total 107.00 · Credit Card Receivables 120.00
108 · Grants Receivable 0.00
Total 108 · Grants Receivable 0.00
110 · Taxes Receivable 0.00
110.01 · Sales Tax Receivable 0.00
Total 110.01 · Sales Tax Receivable 0.00
110 · Taxes Receivable - Other 0.00
Total 110 · Taxes Receivable - Other   0.00
Total 110 · Taxes Receivable 0.00
115 · Prepaid Expenses 0.00
Total 115 · Prepaid Expenses 0.00
120 · Deposits 0.00
Total 120 · Deposits 0.00
125 · Inventories 7,024.00
125.01 · Inventories for Sale 7,024.00
General Journal 08/30/2007 233 adjust inventory to actual at 6/30/07 508.21 · Change in Inventory -2,847.00 4,177.00
Total 125.01 · Inventories for Sale -2,847.00 4,177.00
125 · Inventories - Other 0.00
Total 125 · Inventories - Other   0.00
Total 125 · Inventories -2,847.00 4,177.00
Total Other Current Assets -2,847.00 4,297.00
Total Current Assets 6,813.58 30,349.98
Fixed Assets 9,086.00
130 · Fixed Assets 9,086.00
130.01 · Equipment 1,545.00
Total 130.01 · Equipment 1,545.00
130.02 · Inventories for Use 13,629.00
Total 130.02 · Inventories for Use 13,629.00
130.03 · Accumulated Depreciation -6,088.00
General Journal 08/30/2007 229 to record current year's depreciation 508.06 · Depreciation -4,543.00 -10,631.00
Total 130.03 · Accumulated Depreciation -4,543.00 -10,631.00
130 · Fixed Assets - Other 0.00
Total 130 · Fixed Assets - Other   0.00
Total 130 · Fixed Assets -4,543.00 4,543.00
Total Fixed Assets -4,543.00 4,543.00
Other Assets 97,760.38
105 · Investments 97,760.38
105.01 · Endowment Investments 89,033.39
General Journal 08/30/2007 228 to adjust investment account 105.02 · Scholarship Investments -392.20 88,641.19
Total 105.01 · Endowment Investments -392.20 88,641.19
105.02 · Scholarship Investments 8,726.99
General Journal 08/30/2007 228 to adjust investment account -SPLIT- 19.96 8,746.95
Total 105.02 · Scholarship Investments 19.96 8,746.95
105 · Investments - Other 0.00
Total 105 · Investments - Other   0.00
Total 105 · Investments -372.24 97,388.14
Total Other Assets -372.24 97,388.14
TOTAL ASSETS 1,898.34 132,281.12
LIABILITIES & EQUITY 130,382.78
Liabilities 828.45
Current Liabilities 828.45
Accounts Payable 766.76
200 · *Accounts Payable 766.76
Bill 07/07/2007 Lawrence Speakman 501.01 · Artistic Director 833.00 1,599.76
Bill Pmt -Check 07/07/2007 1931 Lawrence Speakman 100.01 · Symphonic Choir Checking -833.00 766.76
Bill 07/10/2007 Appalachian State University 511.01 · Scholarship Award 1,000.00 1,766.76
Bill Pmt -Check 07/10/2007 169 Appalachian State University 100.03 · Endowment Checking -1,000.00 766.76
Bill 07/10/2007 ATT 505.01 · Telephone 53.46 820.22
Bill Pmt -Check 07/10/2007 1932 ATT 100.01 · Symphonic Choir Checking -53.46 766.76
Bill 07/21/2007 Don Cariss 508.03 · Equipment and Software 53.36 820.12
Bill Pmt -Check 07/21/2007 1934 Don Cariss 100.01 · Symphonic Choir Checking -53.36 766.76
Bill 07/30/2007 Lawrence Speakman 501.01 · Artistic Director 833.00 1,599.76
Bill 07/30/2007 Triangle Sings 506.05 · Advertising - Public Relations 45.00 1,644.76
Bill Pmt -Check 08/01/2007 1936 Lawrence Speakman 100.01 · Symphonic Choir Checking -833.00 811.76
Bill Pmt -Check 08/01/2007 1935 Triangle Sings 100.01 · Symphonic Choir Checking -45.00 766.76
Bill 08/07/2007 ATT 505.01 · Telephone 53.93 820.69
Bill Pmt -Check 08/07/2007 1937 ATT 100.01 · Symphonic Choir Checking -53.93 766.76
Bill 08/08/2007 BBT Bankcard Corporation 507.14 · Supplies - Library 53.34 820.10
Bill 08/08/2007 BBT Bankcard Corporation -SPLIT- 6.28 826.38
Bill 08/08/2007 BBT Bankcard Corporation 505.03 · Web Site Hosting and Stats 19.95 846.33
Bill Pmt -Check 08/08/2007 1939 BBT Bankcard Corporation 100.01 · Symphonic Choir Checking -920.52 -74.19
Bill 08/08/2007 Staples 507.18 · Supplies - Officers 42.66 -31.53
Bill Pmt -Check 08/08/2007 1938 Staples 100.01 · Symphonic Choir Checking -42.66 -74.19
Bill 08/22/2007 Richard Einhorn Productions 501.11 · Other Contract Services 1,000.00 925.81
Bill Pmt -Check 08/22/2007 1940 Richard Einhorn Productions 100.01 · Symphonic Choir Checking -1,000.00 -74.19
Total 200 · *Accounts Payable -840.95 -74.19
Total Accounts Payable -840.95 -74.19
Credit Cards 40.42
202.00 · Credit Card Accounts Payable 40.42
202.01 · BB&T Business - Visa 40.42
Total 202.01 · BB&T Business - Visa 40.42
202.00 · Credit Card Accounts Payable - Other 0.00
Total 202.00 · Credit Card Accounts Payable - Other   0.00
Total 202.00 · Credit Card Accounts Payable   40.42
Total Credit Cards 40.42
Other Current Liabilities 21.27
205 · Taxes Payable 0.00
205.01 · Federal Income Taxes 0.00
Total 205.01 · Federal Income Taxes 0.00
205.02 · Federal Unemployment Taxes 0.00
Total 205.02 · Federal Unemployment Taxes 0.00
205.03 · FICA Taxes 0.00
Total 205.03 · FICA Taxes 0.00
205.04 · State Income Taxes 0.00
Total 205.04 · State Income Taxes 0.00
205.05 · State Unemployment Taxes 0.00
Total 205.05 · State Unemployment Taxes 0.00
205.06 · Sales Tax Payable 0.00
Total 205.06 · Sales Tax Payable 0.00
205 · Taxes Payable - Other 0.00
Total 205 · Taxes Payable - Other   0.00
Total 205 · Taxes Payable 0.00
205.07 · Sales Tax Payable 21.27
General Journal 07/10/2007 213 NC Department of Revenue correct posting error 409.01 · Recordings 1.01 22.28
Sales Tax Payment 07/11/2007 1933 NC Department of Revenue 100.01 · Symphonic Choir Checking -22.28 0.00
Total 205.07 · Sales Tax Payable -21.27 0.00
206 · Scholarship Grant Payable 0.00
Total 206 · Scholarship Grant Payable 0.00
207 · Misicales Refund Payable 0.00
Total 207 · Misicales Refund Payable 0.00
208 · Contracts Payable 0.00
Total 208 · Contracts Payable 0.00
2100 · Payroll Liabilities 0.00
Total 2100 · Payroll Liabilities   0.00
Total Other Current Liabilities -21.27 0.00
Total Current Liabilities -862.22 -33.77
Long Term Liabilities 0.00
Total Long Term Liabilities   0.00
Total Liabilities -862.22 -33.77
Equity 129,554.33
300 · Unrestricted Net Assets 108,821.73
300.01 · Undesignated Net Assets 27,982.96
Total 300.01 · Undesignated Net Assets 27,982.96
300.02 · Transfers to/from Unrestricted 0.00
Total 300.02 · Transfers to/from Unrestricted 0.00
300.03 · Board Designated Net Assets 0.00
Total 300.03 · Board Designated Net Assets 0.00
300.04 · Board Designated - Endowment 80,738.77
Total 300.04 · Board Designated - Endowment 80,738.77
300.09 · Retained Earnings 0.00
Total 300.09 · Retained Earnings 0.00
300.10 · Opening Bal Equity 100.00
General Journal 08/30/2007 234 to reclassify amount from client JE-172 413.07 · Other Income -100.00 0.00
Total 300.10 · Opening Bal Equity -100.00 0.00
300 · Unrestricted Net Assets - Other 0.00
Total 300 · Unrestricted Net Assets - Other   0.00
Total 300 · Unrestricted Net Assets -100.00 108,721.73
310 · Temporarily Restricted Assets 0.00
310.01 · Use Restricted Net Assets 0.00
Total 310.01 · Use Restricted Net Assets 0.00
310.02 · Time Restricted Net Assets 0.00
Total 310.02 · Time Restricted Net Assets 0.00
310 · Temporarily Restricted Assets - Other 0.00
Total 310 · Temporarily Restricted Assets - Other   0.00
Total 310 · Temporarily Restricted Assets 0.00
320 · Permanently Restricted Assets 6,565.28
320.01 · Scholarship 6,565.28
Total 320.01 · Scholarship 6,565.28
320 · Permanently Restricted Assets - Other 0.00
Total 320 · Permanently Restricted Assets - Other   0.00
Total 320 · Permanently Restricted Assets 6,565.28
3900 · Retained Earnings 14,167.32
Total 3900 · Retained Earnings 14,167.32
Net Income 0.00
Total Net Income 2,860.56 2,860.56
Total Equity 2,760.56 132,314.89
TOTAL LIABILITIES & EQUITY 1,898.34 132,281.12