John Wiley Accountants Handbook Volume 2 1 ppt
John Wiley Accountants Handbook Volume 2_1 ppt
... of
Principles 11
(i) Government-Wide
Financial Statements 11
(ii) Fund Accounting Systems 11
(iii) Types of Funds 11
(iv) Number of Funds 12
(v) Reporting on Nonexchange
Transactions 12
(vi) Accounting ... Compliance 17
(f) Fund Accounting 18
(g) Types and Number of Funds 18
(i) General Fund 19
(ii) Special Revenue Funds 19
(iii) Debt Service Funds 20
(iv) Capital Pro...
John Wiley Accountants Handbook Volume 2_10 ppt
... $ 025 ,075
$15 3,775 $13 3,900
Bonds
Jackson Van Lines, Ltd. ( 12 % due 7 /1/ X9) 5 5 ,22 5 5 5 ,10 0
United Garvey, Inc. (7% due 11 /15 /X6) 2 $0 01, 500 2 $0 01, 700
$006, 725 $006,800
$16 0,500 $14 0,700
Note 3. ... Dollar-Months
January 1 $60,000 $60,000 02 mos. $ 12 0 ,000
March 1 $06,000 54,000 03 1 62, 000
June 1 12 , 000 66,000 03 19 8,000
September 1 3,000 69,000 0...
John Wiley Accountants Handbook Volume 2_11 pptx
... $300 ,20 0 $22 0 ,20 0 $80,000
Less realization loss in May $ 022 ,000 $ 011 ,000 $11 ,000
Balance after loss $27 8 ,20 0 $20 9 ,20 0 $69,000
Cash available to partners $14 8 ,20 0
Possible loss divided $13 0,000 ... 27 ,000 15 ,000 12 , 000
net income for year—per schedule $057,000 $030,735 $26 ,26 5
Total $23 7,000 $15 0,735 $86 ,26 5
Less: withdrawals $ 024 ,000 $ 015 ,000 $09,000
Invest...
John Wiley Accountants Handbook Volume 2_2 potx
... 11 6,850,000 11 7 ,14 5,704 (29 5,704)
011 -22 1- 022 1 Fire department 80,594,068 79,587, 423 1, 006,645)
011 -22 2- 022 2 Arson commission 18 9 ,24 4 17 5,670 13 ,574)
011 -25 1- 025 1 Transportation-traffic div 13 ,755, 915 13 ,707,890 ... 9 01)
Activity total 22 9,456 ,24 3 22 8,544,543 911 ,700)
13 00 Public works
011 - 311 -0 311 Public works department 64,900,000 6...
John Wiley Accountants Handbook Volume 2_3 pdf
... after June 15 , 19 99;
Phase 1 governments with total annual revenues of $10 0 million or more, fiscal periods beginning
after June 15 , 20 01; Phase 2 governments with total annual revenues of $10 or more ... beginning after June 15 ,
20 01; Phase 2 governments with total annual revenues of $10 million or more but less than $10 0 million,
fiscal periods beginning after June 15 , 20...
John Wiley Accountants Handbook Volume 2_7 pot
... periodic
pension cost
300
Net
gain
Net
gain
Net
gain
Net
loss
Net
loss
Net
loss
10 %
+10 %
25 0
20 x1
20 x1 20 x2 20 x3
Year 20 x2 20 x3
0
550
$ Amount
Unless there is evidence to the contrary, accounting is ... this
36 .2 SPONSOR ACCOUNTING 36
•
13
Exhibit 36 .2 Illustration of the corridor.
Greater of PBO
or market-related
value of plan assets
January 1, 20 x1,
20 x2, and 2...
John Wiley Accountants Handbook Volume 2_8 pdf
... employer’s December 31, 19 98 22 21
common stock: December 31, 19 99 26 24
December 31, 20 00 28 27
December 31, 20 01 22 25
December 31, 20 02 34 28
Number of shares/rights covered 1, 000
by award
“Base ... 31 End of Year Average During the Year
19 98 $25 $24
19 99 29 27
20 00 27 28
20 01 34 30
20 02 42 36
ACCOUNTING ENTRIES
Date Description Debit Credit
De...
John Wiley Accountants Handbook Volume 2_12 doc
... Inc. $0 ,1 12 , 258 $005,076 22 .1 $ 010 ,25 2
Hi-Grade Enterprises, Inc. 12 1 , 617 6,957 17 .5 14 ,14 3
Hudson Foods Corp. 63, 12 9 4 ,15 3 15 .2 6,0 91
Interlaken Foods Corp. 2, 389,938 11 6,487 20 .5 16 1, 12 7
King ... Inc. 75,8 42 4,784 15 .9 8 ,19 1
Munchies, Inc. 5 61 ,25 7 38,060 14 .7 53,736
Sweetgoods Corp. 13 7,5 42 7 ,29 1 18.9 12 , 3 72
Tri-State Snacks Cor...
John Wiley Accountants Handbook Volume 2_14 docx
... combination, 11 .1( f), 11 .5
SEC rules, 11 .1( g)
consolidation overview, 11 .1( a)
costs of acquisitions, 11 .2( b)
equity method, 11 .1( d), 11 .6
foreign currency translation, 11 .1( c), 11 .3
health care ... period
adjustments, 12 . 2(h)
business combinations, 12 . 2(i)
direct method, 12 . 2(a)
discontinued operations, 12 . 2(f)
extraordinary items, 12 . 2(g)
indirect method, 12...
John Wiley Accountants Handbook Volume 2_15 docx
... 22 .2( b)
comprehensive recognition, 22 .1( b)(i)
deferred method, 22 .1( a), 22 .1( b)(i)
liability method, 22 .1( a), 22 .1( b)(i),
22 .1( b)(ii)
net-of-tax method, 22 .1( b)(i)
partial recognition, 22 .1( b)(i)
general ... No. 10 9, 22 .2
basic principles, 22 .2( a)
recognition and measurement, 22 .2( b)
special applications, 22 .2( c)
utilities, 31. 11( a)
Income taxes, rec...
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