Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition 9 pdf

... Enhancer iii Preface Thank you for considering the tenth edition of Essentials of Accounting for Governmen- tal and Not -for- Profit Organizations . The tenth edition is updated for recent changes including: ... PM2/1/10 6:56:30 PM Apago PDF Enhancer ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS, TENTH EDITION Publishe...

Ngày tải lên: 20/06/2014, 20:20

... and revenues from business licenses were $137,202. Expenditures were $ 499 ,200 for general gov- ernment, $131,345 for parks and recreation, $91 ,600 for sanitation, and $157,333 for streets and ... sources: Sales taxes $ 5 ,93 0,000 Fines and forfeits 1 ,99 0,000 Licenses and permits 1,740,000 Intergovernmental revenues 385,000 Total $10,045,000 4. During the year, c...

Ngày tải lên: 20/06/2014, 20:20

... balance 200,000 150,000 545 ,99 0 395 ,99 0 Fund balance, beginning 290 ,000 290 ,000 290 ,000 ——— Fund balance, ending $ 490 ,000 $440,000 $ 835 ,99 0 $ 395 ,99 0 General Parks and Total Fund Government ... cop2705X_Ch04_087-121.indd 99 cop2705X_Ch04_087-121.indd 99 2/1/10 4:42: 29 PM2/1/10 4:42: 29 PM Apago PDF Enhancer Accounting for the General and Special Revenue Funds...

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 ... Governments must assume the cost of closure, including the cost of equipment used, the cost of the landfill cover, and the cost of caring for the site for a perio...

Ngày tải lên: 20/06/2014, 20:20

... cop2705X_Ch 09_ 267- 299 .indd 283cop2705X_Ch 09_ 267- 299 .indd 283 2/1/10 5:57:33 PM2/1/10 5:57:33 PM Apago PDF Enhancer 274 Chapter 9 ACCOUNTING AND FINANCIAL REPORTING FOR PUBLIC COLLEGES AND UNIVERSITIES ... 123,802 190 , 297 Fund balance / net assets— End of year $218,524 $1,258 $2 19, 782 $ 298 ,061 cop2705X_Ch 09_ 267- 299 .indd 272cop2705X_Ch 09_ 267- 299 .indd 272 2...

Ngày tải lên: 20/06/2014, 20:20

... 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...

Ngày tải lên: 20/06/2014, 20:20

... 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 and nonfinancial information in ... a copy of Form 99 0, and others supplement this form with additional requirements. It should be noted that not -for- profit organizations are normally corporations created unde...

Ngày tải lên: 20/06/2014, 20:20

... Outlays/(Collections) $ 90 ,012 38,384 98 5 ,99 7 167 98 6,164 (141,0 39) $ 97 3,521 $ 91 6,512 57,0 09 $ 97 3,521 $ 254,660 91 5,825 (881,127) (38,384) $ 250,807 $ 881,127 (98 5 ,99 7) (3,7 79) $ (108,6 49 ) This ... endowments. net assets—unrestricted (governmental and not -for- profit) Used in accounting for govern- mental and not -for- profit organization...

Ngày tải lên: 20/06/2014, 20:20

... reimbursements, 89, 91 general fund example, 99 Interfund services provided/used, 89, 91 general fund example, 98 99 Interfund transactions, 89 91 general fund example, 98 99 summary, 90 Interfund ... Position 98 -02, 321 Statement of Position 98 -03 (Auditing of States, Local Governments, and Not -for- Profit Organizations Receiving Federal Awards), 394 gu...

Ngày tải lên: 20/06/2014, 20:20

... recreation, $91 ,600 for sanitation, and $157,333 for streets and sidewalks. There are no outstanding encum- brances at year-end. 1. Prepare a budgetary comparison schedule for the General Fund for ... sources: Sales taxes $ 5 ,93 0,000 Fines and forfeits 1 ,99 0,000 Licenses and permits 1,740,000 Intergovernmental revenues 385,000 Total $10,045,000 4. During the year, c...

Ngày tải lên: 21/06/2014, 04:20