John Wiley Accountants Handbook Volume 2 7 pot

... 79 ,5 87, 423 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 ,75 5,915 13 ,70 7,890 48, 025 ) 011 -25 2- 025 2 Licensing board 5 42, 0 07 449, 825 92, 1 82) 011 -25 1- 025 3 ... 370 ,053 369 ,20 8 845) Activity total 7, 6 57, 120 6,953,030 70 4,090) 120 0 Public safety 011 -21 1- 021 1 Police department 116,850,00...

Ngày tải lên: 21/06/2014, 04:20

... 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 ... $0, 077 ,000 $0, 4 27 ,000 Cash $0 ,20 0,000 Total assets $9,1 67, 000 Liabilities Accounts payable 70 ,000 Accrued expenses $0,085,000 Total liabilities $0,155,000 Net a...

Ngày tải lên: 21/06/2014, 04:20

... Assets 75 (iii) Unrestricted Net Assets 75 (iv) Reporting General Long- Term Liabilities 75 (d) Statement of Activities 75 (i) Expenses 76 (ii) Revenues 76 (iii) Special and Extraordinary Items 77 (e) ... Reclassifications 77 (f) Reporting Internal Service Fund Balances 78 (g) Statement of Net Assets Format 78 (h) Statement of Activities Format 78 32. 7 NEW DISCLOS...

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... $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 ... component unit. 32. 9 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A In addition to the information required to be presented as RSI by GASB Statement Nos. 10, 25 , and...

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... 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 $2, 000 Common stock $1,500 Paid-in ... exercise 2, 000) 2, 000) 2, 000) 2, 000) 2, 000) Total assumed proceeds 2, 160) 2, 280) 2, 320 ) 2, 400) 2, 640) Divided by average market price of employer’s common stock...

Ngày tải lên: 21/06/2014, 04:20

... 600 $004 ,75 0 Parker Sisters, Inc. 400 13, 875 20 0 5 ,20 0 Rosenfield Rug Co. 1 ,20 0 96,000 Rubin Paint Company 300 9 ,75 0 100 2, 875 Weiss Potato Chips, Inc. 20 0 $ 020 ,3 37 300 $ 025 , 075 $153 ,77 5 $133,900 Bonds Jackson ... 02 78 ,000 September 1 21 ,000 60,000 01 60,000 October 1 9,000 51,000 02 1 02, 000 December 1 $00,000 $06,000 57, 000 01mos. $0 57, 000 $18,000 $75 ,00...

Ngày tải lên: 21/06/2014, 04:20

... investments 27 ,000 15,000 12, 000 net income for year—per schedule $0 57, 000 $030 ,73 5 $26 ,26 5 Total $23 7, 000 $150 ,73 5 $86 ,26 5 Less: withdrawals $ 024 ,000 $015,000 $09,000 Investment, December 31 $21 3,000 ... 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...

Ngày tải lên: 21/06/2014, 04:20

... Inc. $0,1 12, 258 $005, 076 22 .1 $010 ,25 2 Hi-Grade Enterprises, Inc. 121 ,6 17 6,9 57 17. 5 14,143 Hudson Foods Corp. 63, 129 4,153 15 .2 6,091 Interlaken Foods Corp. 2, 389,938 116,4 87 20 .5 161, 1 27 King ... 20 04 20 05 20 06 20 07 20 08 20 09 Condensed Balance Sheets Assets: Current assets Cash and equivalent $03, 8 27 $04,818 $04, 578 $03,130 $04 ,25 9 $04,1 57 Accoun...

Ngày tải lên: 21/06/2014, 04:20

... Corporation (FDIC), 29 .2( c), 29 .2( c)(iii) Federal Reserve System (FRS), 29 .2( c), 29 .2( c)(ii) Office of the Comptroller of the 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( h)(ii) risk-focused, 29 .2( h)(iii) scope, 29 .2( h)(i) revenue recognition, 17. 4(b)(i)...

Ngày tải lên: 21/06/2014, 04:20

... 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 ... 14.3(i)(iii) Mining, 27 .6 27 . 12 costs, accounting for, 27 .7 commodities, futures transactions, 27 .7( d) environmental concerns, 27 .7( e) exploratio...

Ngày tải lên: 21/06/2014, 04:20