County appropriated 12K for training. Since this is an appropriation, it means that this is an accrued expense. Training expenses AC Dr $12K To Accrued expenses AC CR $12K [Being accrued expenses] Consulting contracts worth 10K were signed No entry as this is mere a contract. Consultants completed all work and billed 10K, which was paid. Consultant expenses AC DR $10K To Consultant AC CR $10K [Being the invoice has been received] Consultant AC DR $10K To Cash AC CR $10K [Being the consultant bill has been paid] Accrued expenses AC CR $12K TO Training expenses AC Dr $12K [Being accrued expenses are reversed] Training materials of 1. 8K were ordered but not received by year end. Goods in Transit AC DR $1. 8k To Accrued expenses $1. 8k [Being the goods are not yet received] County appropriated 13. 5K for training Training expenses AC Dr $13. 5K To Accrued expenses AC CR $13. 5K [Being accrued expenses] Training materials ordered in year 1 were received, the actual cost was 1. 7K Training material AC DR 1. 7k To supplier AC CR 1. 7k [being goods are received] Authorized contracts for 10. 5K of training No entry is required After training was received, invoices for 10. 8K were presented and paid in full. Consultant expenses AC DR $10. 8K To Consultant AC CR $10. 8K [Being the invoice has been received] Consultant AC DR $10. 8K To Cash AC CR $10. 8K [Being the consultant bill has been paid] Accrued expenses AC CR $13. 5K TO Training expenses AC Dr $13. 5K [Being accrued expenses are reversed]