Water Treatment Works or/and Natural Sources Compensation of Employees 2. 13,000 Current Asset: Inventory 5.2 25,000 – Municipal Staff Water Closing Balance – Inventory: Consumables 2. 12,000 25,000 25,000 Accounts Payable: Bulk Purchases Water Inventory Bulk 1 200, 000 – Purchases Expenditure: Compensation of Employees Municipal Staff – Ex Cost Capitalised - 2 13,000 Water Treatment Works and/or Natural Sources Current Asset: Inventory (Consumables) Treatment Works 2 12,000 and/or Natural Sources Current Asset: Billed Metered Consumption: Free Basic Services Current Asset: Inventory 5.3 20,000 Transfers and Subsidies: 3 20,000 Water Closing Balance Households Free Basic – – Services Current Asset: Billed Metered Consumption: Subsidised Water Current Inventory Water 5.4 10,000 Transfers and Subsidies: 3 10,000 Closing Balance Households Revenue – – Foregone Current Asset: Billed Metered Consumption: Revenue Water Current Asset: Inventory 5.5 30,000 Accounts Receivables 3 30,000 – Water Closing Balance Various Billing and – – Interest Current Asset: Billed Unmetered Consumption: Free Basic Services Current Asset: Inventory 5.6 20,000 Transfers and Subsidies: 3 20,000 Water Closing Balance Households Free – – Services
Water Treatment Works or/and Natural Sources Compensation of Employees – Municipal Staff 2. 13,000 Current Asset: Inventory Water – Closing Balance 5.2 25,000 Inventory: Consumables 2. 12,000 25,000 25,000 Accounts Payable: Bulk Purchases Water Inventory – Bulk Purchases 1 200, 000 Expenditure: Compensation of Employees – Municipal Staff Ex Cost Capitalised - Water Treatment Works and/or Natural Sources 2 13,000 Current Asset: Inventory (Consumables) Treatment Works and/or Natural Sources 2 12,000 Current Asset: Billed Metered Consumption: Free Basic Services Current Asset: Inventory Water – Closing Balance 5.3 20,000 Transfers and Subsidies: Households – Free Basic Services 3 20,000 Current Asset: Billed Metered Consumption: Subsidised Water Current Inventory Water – Closing Balance 5.4 10,000 Transfers and Subsidies: Households – Revenue Foregone 3 10,000 Current Asset: Billed Metered Consumption: Revenue Water Current Asset: Inventory Water – Closing Balance 5.5 30,000 Accounts Receivables – Various – Billing and Interest 3 30,000 Current Asset: Billed Unmetered Consumption: Free Basic Services Current Asset: Inventory Water – Closing Balance 5.6 20,000 Transfers and Subsidies: Households – Free Services 3 20,000