Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition 12 pot

... Enhancer ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS, TENTH EDITION Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 122 1 Avenue of ... Enhancer iii Preface Thank you for considering the tenth edition of Essentials of Accounting for Governmen- tal and Not -for- Profit Organizations ....

Ngày tải lên: 20/06/2014, 20:20

... categories of reserved and unreserved. The standard affects only the equity section of the balance sheet of governmental funds. It does not change the reporting of net assets of proprietary and fiduciary ... that led to each of the postings (items 1–5). 3 12. Following are transactions and events of the General Fund of the City of Springfield for the fiscal yea...

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... Fish and Game Fund . By legislation, revenue in this fund can be used only for the purpose of protection, propagation, and restoration of sport fish and game resources and the expenses of administering ... interest and penalties. The amount of interest and penalties earned in 2 012 by the General Fund of the Village of Elizabeth and not yet recognized is $56,...

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... 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...

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... 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 ... liabilities and fund balances $2,148,640 $1,621,230 CITY OF SHENANDOAH Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Yea...

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... 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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... of not -for- profit organizations. Now we will focus on the use of financial and nonfinancial information in evaluat- ing the performance and financial position of not -for- profit organizations and ... assistance to nongovernmental, not -for- profit organi- zations. These groups are covered in Chapters 10, 11, and 12 of this text (state and local governments and pub...

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... 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...

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... 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- profit organizations by FASB ... Organizations, 337, 363 Audit and Accounting Guide: Health Care Organizations, 273 Audit and Accounting Guide: Not -for- Profit Organizations, 6 Audit and Ac...

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... categories of reserved and unreserved. The standard affects only the equity section of the balance sheet of governmental funds. It does not change the reporting of net assets of proprietary and fiduciary ... $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 schedul...

Ngày tải lên: 21/06/2014, 04:20