Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition 3 pptx

... PRIVATE NOT -FOR- PROFIT ORGANIZATIONS 30 0 Organizations Covered in this Chapter 30 2 Overview of Not -for- Profit Accounting 30 2 Three Classes of Net Assets 30 2 Financial Reporting 30 3 Note Disclosures ... Acquisitions 32 1 Summary of Not -for- Profit Accounting and Reporting 32 3 Chapter Eleven COLLEGE AND UNIVERSITY ACCOUNTING PRIVATE INSTITUTIONS 33 5 Ove...

Ngày tải lên: 20/06/2014, 20:20

... $91,600 for sanitation, and $157 ,33 3 for streets and sidewalks. There are no outstanding encum- brances at year-end. 1. Prepare a budgetary comparison schedule for the General Fund for 2012. 3 14. ... issued $197,900 ( $34 3,550) (5) Invoices received and approved for payment ($195,000) $1 93, 800 ( $34 4,750) (6) Payrolls $31 2,450 ($ 32 ,30 0) ($541,450) $ 2,90...

Ngày tải lên: 20/06/2014, 20:20

... amount of $32 5,000, and for Appropriations in the amount of $32 5,000. 2. A temporary loan of $32 5,000 was received from the General Fund. 3. During the year, teenagers earned and were paid $31 2,000 ... Interest and penalties 30 ,000 30 ,000 42,490 12,490 Sales taxes 1,7 63, 000 1,7 63, 000 1,410,000 (35 3,000) Licenses and permits 550,000 550,000 540,000 (10,000...

Ngày tải lên: 20/06/2014, 20:20

... bottom of Illustration 2–11 for an ex- ample). A similar requirement exists for cash flow statements prepared for com- mercial businesses and private not -for- profit organizations. Accounting for ... prepared a budget for 2012 with estimated customer fees of $30 ,000, operating costs of $30 ,000, capital costs of $65,000, and esti- mated loan proceeds of $55,00...

Ngày tải lên: 20/06/2014, 20:20

... $36 1, 830 Charges for services 1, 435 —— 1, 435 1, 435 Intergovernmental 23, 589 $209,1 43 232 , 732 232 , 732 Miscellaneous 2,549 —— 2,549 2,549 Total revenues 38 9,4 03 209,1 43 598,546 598,546 Expenditures/expenses ... 91,7 73 91,7 73 Due from other funds —— 23, 747 23, 747 ( 23, 747) —— Capital assets —— —— —— 238 ,37 9 238 ,37 9 Total assets 427,649 45,616 4 73, 265 214, 63...

Ngày tải lên: 20/06/2014, 20:20

... comprehension of the chapter. cop2705X_Ch11 _33 5 -36 1.indd 35 3cop2705X_Ch11 _33 5 -36 1.indd 35 3 2/1/10 6:19:28 PM2/1/10 6:19:28 PM Apago PDF Enhancer College and University Accounting Private Institutions 36 1 Cash Beginning ... SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTING AND REPORTING Health care entities may be private, not -for- profit, governmental,...

Ngày tải lên: 20/06/2014, 20:20

... cop2705X_Ch 13_ 386-419.indd 39 4cop2705X_Ch 13_ 386-419.indd 39 4 2/1/10 6:42:48 PM2/1/10 6:42:48 PM Apago PDF Enhancer Auditing, Tax-Exempt Organizations, and Evaluating Performance 39 9 ILLUSTRATION 13 3 ... preparation of financial state- ments by state and local governments and a variety of not -for- profit organizations. Now we will focus on the use of financial a...

Ngày tải lên: 20/06/2014, 20:20

... endowments. net assets—unrestricted (governmental and not -for- profit) Used in accounting for govern- mental and not -for- profit organizations indicating that portion of net assets that is unrestricted. ... Financial Accounting Foundation in 1984 to set accounting and financial reporting standards for state and local governments and for governmen- tally rel...

Ngày tải lên: 20/06/2014, 20:20

... and Audit Guide: Not -for- Profit Organizations, 33 7, 36 3 Audit and Accounting Guide: Health Care Organizations, 2 73 Audit and Accounting Guide: Not -for- Profit Organizations, 6 Audit and ... Disaggregation, 33 8 Audits of Colleges and Universities, 33 7, 33 9 Code of Professional Conduct, 421 Health Care Organizations guide, 30 2 Not -for- Prof...

Ngày tải lên: 20/06/2014, 20:20

... issued $197,900 ( $34 3,550) (5) Invoices received and approved for payment ($195,000) $1 93, 800 ( $34 4,750) (6) Payrolls $31 2,450 ($ 32 ,30 0) ($541,450) $ 2,900 $506,250 ($ 32 ,30 0) $ Amounts in ... $91,600 for sanitation, and $157 ,33 3 for streets and sidewalks. There are no outstanding encum- brances at year-end. 1. Prepare a budgetary comparison schedule for...

Ngày tải lên: 21/06/2014, 04:20