John Wiley Accountants Handbook Volume 2 7 pot
John Wiley Accountants Handbook Volume 2_2 potx
... 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...
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 ... $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...
John Wiley Accountants Handbook Volume 2_1 ppt
... 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...
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 ... 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...
John Wiley Accountants Handbook Volume 2_8 pdf
... 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...
John Wiley Accountants Handbook Volume 2_10 ppt
... 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...
John Wiley Accountants Handbook Volume 2_11 pptx
... 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...
John Wiley Accountants Handbook Volume 2_12 doc
... 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...
John Wiley Accountants Handbook Volume 2_14 docx
... 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)...
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 ... 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...