Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition 14 doc
Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
... Enhanceriii 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: ... OneINTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS 1Generally Accepted Accounting Principles 3Objectives of Accounting and Financial Reporting ... 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., 1221 Avenue of...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
... 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 ... 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 ... ac-count structure and recognition criteria for governmental funds. The modified ac-crual basis evolved from the demand for accountability over public resources and is therefore closely tied...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
... 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 ... Enhancer Accounting for the General and Special Revenue Funds 101 Accrual of Interest and Penalties Delinquent taxes are subject to interest and penalties. The amount of interest and penalties ... licenses and permits, fines and forfeits, intergovernmental revenue, charges for services, and other sources not susceptible to accrual are recognized on the cash basis. Collections for the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
... 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 period of 30 years after closure, or ... required for proprietary funds: a Statement of Net Assets (or Balance Sheet); a Statement of Revenues, Expenses, and Changes in Fund Net Assets; and a Statement of Cash Flows. As is true for governmental...
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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 ... liabilities and fund balances $2 ,148 ,640 $1,621,230CITY OF SHENANDOAHStatement of Revenues, Expenditures and Changesin Fund Balances Governmental Funds For the Year Ended December 31, 2012 Total Governmental ... most PTA organizations and booster clubs. Public colleges and universities often have extensive capital assets, including infrastructure. Included are land, buildings for academic and auxiliary...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
... private, not -for- profit, governmental, or commer-cial (for- profit). Private, not -for- profit, and commercial health care entities have Category A GAAP established by the Financial Accounting Standards ... 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 Organizations. ACCOUNTING AND REPORTING ... the accrual basis of accounting in the recording of typical • transactions of a not -for- profit health care organization. Prepare the financial statements for a not -for- profit health care •...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
... 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 ... management of the organization under audit. Frequently state and local governments and not -for- profit organizations receive funding under a variety of federal programs. Many of these organizations ... section of the chapter discusses the provisions in the tax code that provide exemption for certain types of not -for- profit organizations, discusses and illustrates the tax form that is used for...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
... 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 related not -for- profit organizations. governmental ... GASB provides for functional reporting of ex-penditures for governmental funds, and the FASB provides for functional reporting of expenses for private-sector not -for- profit organizations. ...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
... 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 Accounting Guide: State and Local Governments, ... objectives, 8 Not -for- Profit Entities: Mergers and Acquisitions (FASB Statement 164), 322 Not -for- profit environment, characteristics, 4 Not -for- profit organizations accounting, 1. See...
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Test Bank for Essentials of Accounting for Governmental_1 doc
... 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 ... 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 2012. 3 14. ... such as the purchase of goods or services. The most common forms of non-exchange transactions are tax revenues and intergovernmental grants. Most of the activities of governmental funds are...
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