{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Excel Version","PDF Fillable"],"read":"whole","date_system":"1900"}

{"sheet":"Excel Version","index":0,"n_rows":73,"n_cols":9,"rows_kept":73,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[6,0,6,8],[18,0,18,8]]}
["Diocese of Madison - Parish Support"]
["Restricted Assets Tracker"]
["FY: ___________________"]
["Transactions should be recorded for the whole year - add columns and rows if needed."]
[" If you add columns or rows ensure the formulas are accurate"]
[]
["Permanently Restricted Funds"]
["Date",null,"Transaction Description",null,"Account Debited",null,"Account Credited",null,"Amount"]
[null,null,"Beginning of year balance",null,"n/a",null,"n/a"]
[]
[]
[]
[]
[]
[]
[null,null,"End of year balance",null,"n/a",null,"n/a",null,{"$f":"+SUM(I9:I14)","v":0}]
[]
[]
["Temporarily Restricted Funds"]
["Date",null,"Transaction Description",null,"Account Debited",null,"Account Credited",null,"Amount"]
[null,null,"Beginning of year balance",null,"n/a",null,"n/a"]
{"$rows_empty":11}
[null,null,"End of year balance",null,"n/a",null,"n/a",null,{"$f":"SUM(I21:I31)","v":0}]
[]
[]
["Calculations to determine year end adjusting entries"]
[]
["Permanently Restricted Funds"]
[]
[null,null,"Ending Balance",null,{"$f":"I16","v":0}]
[null,null,"Beginning Balance",null,{"$f":"I9","v":0}]
[]
[null,null,"Increase (Decrease)",null,{"$f":"E40-E41","v":0}]
[]
[]
["Temporarily Restricted Funds"]
[]
[null,null,"Ending Balance",null,{"$f":"I33","v":0}]
[null,null,"Beginning Balance",null,{"$f":"I21","v":0}]
[]
[null,null,"Increase (Decrease)",null,{"$f":"E48-E49","v":0}]
[]
[]
[]
["General Journal Entries for Year End to record Restricted Funds"]
[]
["Permanently Restricted Funds"]
[]
["Debit (Credit)",null,"31000 - Unrestricted Equity",null,{"$f":"E43","v":0}]
["Debit (Credit)",null,"39200 - Permanantly Restricted Equity",null,{"$f":"-E43","v":0}]
["(If your permanently restricted funds increase, then you will have a credit to account 39200/"]
["If your permanently restricted funds decrease, then you will have a debit to account 39200.)"]
[]
["Temporarily Restricted Funds"]
[]
["Debit (Credit)",null,"31000 - Unrestricted Equity",null,{"$f":"E51","v":0}]
["Debit (Credit)",null,"39100 - Temporarily Restricted Equity",null,{"$f":"-E51","v":0}]
["(If your temporarily restricted funds increase, then you will have a credit to account 39100/"]
["If your temporarily restricted funds decrease, then you will have a debit to account 39100.)"]
[]
["(Generally Quickbooks will adjust all income to unrestricted equity to close out your"]
["accounts at year end.  Be sure to check ending balances after your entry.  Make sure "]
["that they tie to the ending balance on your spreadsheet.  Call if you need help!)"]

{"sheet":"PDF Fillable","index":1,"n_rows":73,"n_cols":9,"rows_kept":73,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[6,0,6,8],[18,0,18,8]]}
["Diocese of Madison - Parish Support"]
["Restricted Assets Tracker"]
["FY: ___________________"]
["Transactions should be recorded for the whole year - add columns and rows if needed."]
[" If you add columns or rows ensure the formulas are accurate"]
[]
["Permanently Restricted Funds"]
["Date",null,"Transaction Description",null,"Account Debited",null,"Account Credited",null,"Amount"]
[null,null,"Beginning of year balance",null,"n/a",null,"n/a"]
[]
[]
[]
[]
[]
[]
[null,null,"End of year balance",null,"n/a",null,"n/a"]
[]
[]
["Temporarily Restricted Funds"]
["Date",null,"Transaction Description",null,"Account Debited",null,"Account Credited",null,"Amount"]
[null,null,"Beginning of year balance",null,"n/a",null,"n/a"]
{"$rows_empty":11}
[null,null,"End of year balance",null,"n/a",null,"n/a"]
[]
[]
["Calculations to determine year end adjusting entries"]
[]
["Permanently Restricted Funds"]
[]
[null,null,"Ending Balance"]
[null,null,"Beginning Balance"]
[]
[null,null,"Increase (Decrease)"]
[]
[]
["Temporarily Restricted Funds"]
[]
[null,null,"Ending Balance"]
[null,null,"Beginning Balance"]
[]
[null,null,"Increase (Decrease)"]
[]
[]
[]
["General Journal Entries for Year End to record Restricted Funds"]
[]
["Permanently Restricted Funds"]
[]
["Debit (Credit)",null,"31000 - Unrestricted Equity"]
["Debit (Credit)",null,"39200 - Permanantly Restricted Equity"]
["(If your permanently restricted funds increase, then you will have a credit to account 39200/"]
["If your permanently restricted funds decrease, then you will have a debit to account 39200.)"]
[]
["Temporarily Restricted Funds"]
[]
["Debit (Credit)",null,"31000 - Unrestricted Equity"]
["Debit (Credit)",null,"39100 - Temporarily Restricted Equity"]
["(If your temporarily restricted funds increase, then you will have a credit to account 39100/"]
["If your temporarily restricted funds decrease, then you will have a debit to account 39100.)"]
[]
["(Generally Quickbooks will adjust all income to unrestricted equity to close out your"]
["accounts at year end.  Be sure to check ending balances after your entry.  Make sure "]
["that they tie to the ending balance on your spreadsheet.  Call if you need help!)"]