... and Journal Entries cop2705X_Ch01_001-019.indd 11cop2705X_Ch01_001-019.indd 11 2/1/10 4: 34: 43 PM2/1/10 4: 34: 43 PM Apago PDF Enhancer Essentials of Accounting for Governmental and Not -for- Profit ... 12 2/1/10 4: 34: 43 PM2/1/10 4: 34: 43 PM Apago PDF Enhancer v Contents Preface iii Chapter One INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOV...
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... Health 47 ,750 47 ,750 44 ,500 3,250 Welfare 51,000 51,000 46 ,800 4, 200 Culture and recreation 44 ,500 44 ,500 40 ,900 3,600 Education 541 ,45 0 541 ,45 0 509,150 32,300 Total expenditures and encumbrances ... ($ 541 ,45 0) ($ 541 ,45 0) (4) Purchase orders issued $197,900 ($ 343 ,550) (5) Invoices received and approved for payment ($195,000) $193,800 ($ 344 ,75...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
... amount of $1,200,000. All of the taxes are expected to be collected before February 2013. cop2705X_Ch 04_ 087-121.indd 114cop2705X_Ch 04_ 087-121.indd 1 14 2/1/10 4: 42:31 PM2/1/10 4: 42:31 PM Apago PDF ... Interest and penalties 30,000 30,000 42 ,49 0 12 ,49 0 Sales taxes 1,763,000 1,763,000 1 ,41 0,000 (353,000) Licenses and permits 550,000 550,000 540 ,000 (10,000) Fines...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
... (plug) Total Net Assets $ 143 ,125 4, 6 54, 440 (1,009,300) (2,700,000) $1,088,265 $110,000 $110,000 $40 2,255 $40 2,255 $ 143 ,125 4, 6 54, 440 (1,009,300) (2,700,000) 110,000 40 2,255 $1,600,520 Note that ... 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...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
... accrual accounting for debt, including accrual of interest and amortization of debt discount and premium. Colleges often issue tuition discounts and other forms of financial aid. Some of this ... wide of Activities Property taxes $361,830 —— $361,830 $361,830 Charges for services 1 ,43 5 —— 1 ,43 5 1 ,43 5 Intergovernmental 23,589 $209, 143 232,732 232,732 Miscellane...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
... SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTING AND REPORTING Health care entities may be private, not -for- profit, governmental, or commer- cial (for- profit). Private, not -for- profit, and ... in the Not -for- Profit Guide as illus- trated in Chapter 10 of this text. The Health Care Guide calls these organizations Not -for- Profit Nonbusiness-Oriented Organizati...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
... cop2705X_Ch13_386 -41 9.indd 40 1cop2705X_Ch13_386 -41 9.indd 40 1 2/1/10 6 :42 :49 PM2/1/10 6 :42 :49 PM Apago PDF Enhancer Auditing, Tax-Exempt Organizations, and Evaluating Performance 40 5 not -for- profit could ... 2/1/10 6 :42 :48 PM2/1/10 6 :42 :48 PM Apago PDF Enhancer 40 4 Chapter 13 related to fund-raising activities must constantly be monitored to determine the impact...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
... cop2705X_Ch 14_ 420 -43 9.indd 42 4cop2705X_Ch 14_ 420 -43 9.indd 42 4 2/1/10 6 :44 :16 PM2/1/10 6 :44 :16 PM Apago PDF Enhancer Governmental and Not -for- Profit Accounting Terminology G-8 forfeiture Automatic loss of ... 2006 (3,127.7) 226 .4 (2,901.3) 2 ,44 0.8 11.0 (44 9.5) 1 ,49 6.5 (4, 867.5) (4, 679.0) (866 .4) (10 ,41 2.9) (8,916 .4) cop2705X_Ch 14_ 420 -43 9.indd...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
... objectives, 8 Not -for- Profit Entities: Mergers and Acquisitions (FASB Statement 1 64) , 322 Not -for- profit environment, characteristics, 4 Not -for- profit organizations accounting, 1. See ... provides guidance for state and local governmental units. statement of activities (not -for- profit account- ing) One of the three statements required for not -for-...
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Test Bank for Essentials of Accounting for Governmental_1 doc
... Health 47 ,750 47 ,750 44 ,500 3,250 Welfare 51,000 51,000 46 ,800 4, 200 Culture and recreation 44 ,500 44 ,500 40 ,900 3,600 Education 541 ,45 0 541 ,45 0 509,150 32,300 Total expenditures and encumbrances ... overexpended. For example, although salaries and wages of government cop2705X_Ch03_055-086.indd 74cop2705X_Ch03_055-086.indd 74 2/1/10 4: 40 :41 PM2/1/10...
Ngày tải lên: 21/06/2014, 04:20