John Wiley Accountants Handbook Volume 2 2 potx
John Wiley Accountants Handbook Volume 2_2 potx
... 1,006,645)
011 -22 2- 022 2 Arson commission 189 ,24 4 175,670 13,574)
011 -25 1- 025 1 Transportation-traffic div 13,755,915 13,707,890 48, 025 )
011 -25 2- 025 2 Licensing board 5 42, 007 449, 825 92, 1 82)
011 -25 1- 025 3 Transportation-parking ... retire-
ment system
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—
—
)
—
)
1, 426 ,20 1
—
— 1, 426 ,20 1
)
—
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1, 426 ,20 1
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Unreserved:
Designated for
debt service
— — 25 6 ,28 0...
John Wiley Accountants Handbook Volume 2_1 ppt
... Service Funds 20
(iv) Capital Projects Funds 22
(v) Permanent Funds 24
(vi) Enterprise Funds 24
(vii) Focus on Major Funds 26
(viii) Internal Service Funds 26
(ix) Trust and Agency Funds 27
(x)
Special ... asset exists, the EITF created Issue No. 92- 12, “Accounting for
OPEB Costs by Rate-Regulated Enterprises.”
The EITF reached a final consensus for Issue No. 92- 12 that a regu...
John Wiley Accountants Handbook Volume 2_3 pdf
... $300,000
32. 14 AUDITS OF GOVERNMENTAL UNITS 32
•
91
APPENDIX 32. 1 32
•
97
Statement No. 33 Accounting and Financial Reporting Periods beginning after June
for Nonexchange Transactions 15, 20 00
Statement ... periods beginning
after June 15, 20 01; Phase 2 governments with total annual revenues of $10 or more but less than
100 million, fiscal periods beginning after June 15, 20 02; Ph...
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 based ... 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
... 1998 22 21
common stock: December 31, 1999 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 price” of SAR $20
Par ... Year Average During the Year
1998 $25 $24
1999 29 27
20 00 27 28
20 01 34 30
20 02 42 36
ACCOUNTING ENTRIES
Date Description Debit Credit
December 31, 20 02 Cash...
John Wiley Accountants Handbook Volume 2_10 ppt
... 13,875 20 0 5 ,20 0
Rosenfield Rug Co. 1 ,20 0 96,000
Rubin Paint Company 300 9,750 100 2, 875
Weiss Potato Chips, Inc. 20 0 $ 020 ,337 300 $ 025 ,075
$153,775 $133,900
Bonds
Jackson Van Lines, Ltd. ( 12% due ... 145,000
Other assets $0, 120 ,000 $0,110,000
Total assets $3,4 32, 000 $3 ,23 0,000
Current liabilities 2, 157,000 2, 030,000
Long-term liabilities $0,400,000 $0,450,000
Total li...
John Wiley Accountants Handbook Volume 2_11 pptx
... balance sheet $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 $148 ,20 0
Possible loss divided ... was increased to $ 625 ,000; and will increase as fol-
lows through 20 06: 1999, $650,000; 20 00 and 20 01, $675,000; 20 02 and 20 03, $700,000; 20 04,
$850,000; 20 05, $...
John Wiley Accountants Handbook Volume 2_12 doc
... 7 ,20 3 9,5 52
Inventories 1,385 2, 4 02 2,408 2, 236 2, 576 3,861
Other current assets $00,909 $00,419 $00,434 $00,843 $00,914 $01, 322
Total current assets 9, 720 13,0 72 15,047 13,498 14,360 18,8 92
Net ... Inc. $0,1 12, 258 $005,076 22 .1 $010 ,25 2
Hi-Grade Enterprises, Inc. 121 ,617 6,957 17.5 14,143
Hudson Foods Corp. 63, 129 4,153 15 .2 6,091
Interlaken Foods Corp. 2, 389,9...
John Wiley Accountants Handbook Volume 2_14 docx
... affecting, 26 .2( c)
fraud, 26 .2( c)(i)
going concern, 26 .2( c)(iv)
illegal acts, 26 .2( c)(iii)
related party transactions, 26 .2( c)(ii)
review of audit work, 26 .2( e)
Audit reports, 26 .3, 26 .4, 26 .5
application ... Currency
(OCC), 29 .2( c), 29 .2( c)(i)
Office of Thrift Supervision (OTS),
29 .2( c), 29 .2( c)(iv)
regulatory examinations, 29 .2( h)
rating systems, 29 .2...
John Wiley Accountants Handbook Volume 2_15 docx
... 109, 22 .2
basic principles, 22 .2( a)
recognition and measurement, 22 .2( b)
special applications, 22 .2( c)
utilities, 31.11(a)
Income taxes, recognition, 22 .1
basic problem, 22 .2( a)
concepts, 22 .2( b)
comprehensive ... 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 m...
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