John Wiley Accountants Handbook Volume 2 8 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 ... audits are required to obtain 80 hours of continuing educa- tion every two years, of which 24 hours should be directly related to government. At least 20 of the 80 hours shoul...

Ngày tải lên: 21/06/2014, 04:20

... 19 98 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 19 98 $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...

Ngày tải lên: 21/06/2014, 04:20

... 18 (g) Types and Number of Funds 18 (i) General Fund 19 (ii) Special Revenue Funds 19 (iii) Debt Service Funds 20 (iv) Capital Projects Funds 22 (v) Permanent Funds 24 (vi) Enterprise Funds 24 (vii) ... the factors set forth in Issue No. 88 - 18. Thus, securitization proceeds are expected to be classified as debt for financial reporting purposes. Issue No. 88 - 18 also concluded th...

Ngày tải lên: 21/06/2014, 04:20

... 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 ,89 0 48, 025 ) 011 -25 2- 025 2 Licensing board 5 42, 007 449, 82 5 92, 1 82 ) 011 -25 1- 025 3 Transportation-parking ... $22 7, 788 $0, 605,450 )$ 26 ,555 )$ 1 ,27 8, 3 28 )$ 1,3 52, 056 )$ 2, 630, 384 ) Fund Equity—December 31 $ 0, 344,300 ) $ 0, 1 68,...

Ngày tải lên: 21/06/2014, 04:20

... of year 5 ,85 0 2 5 ,23 5 Actual return on plan assets 1 78 26 0 Employer contributions 550 80 0 Benefits paid (460) (445) Fair value of plan assets at end of year 6,1 18 5 ,85 0 Funded status (84 4) 3 (650) Unrecognized ... 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...

Ngày tải lên: 21/06/2014, 04:20

... 13 ,87 5 20 0 5 ,20 0 Rosenfield Rug Co. 1 ,20 0 96,000 Rubin Paint Company 300 9,750 100 2, 87 5 Weiss Potato Chips, Inc. 20 0 $ 020 ,337 300 $ 025 ,075 $153,775 $133,900 Bonds Jackson Van Lines, Ltd. ( 12% ... ($576,000 Ϭ 12) $0 48, 000 If net profit for the year is $36,000, it is distributed as follows: Bracey $060,750 6,075 Ϭ 10 ,87 5 ϫ $36,000 ϭ $20 ,110.35 Maloney $0 48, 000 4 ,80 0 Ϭ...

Ngày tải lên: 21/06/2014, 04:20

... of Principal 27 (iii) Receipts of Income 28 (iv) Disbursements of or Charges to Income 28 (k) Principal and Income— Special Problems 28 (i) Unproductive Property 28 (ii) Accruals 28 (iii) Dividends 29 (iv) ... 22 (iv) Resignation of Trustee 22 (v) Removal of Trustee 22 (c) Powers and Duties of Trustees 22 (i) General Powers 22 (ii) Duties 23 (d) Proper Trust Investme...

Ngày tải lên: 21/06/2014, 04:20

... 7 ,20 3 9,5 52 Inventories 1, 385 2, 4 02 2,4 08 2, 236 2, 576 3 ,86 1 Other current assets $00,909 $00,419 $00,434 $00 ,84 3 $00,914 $01, 322 Total current assets 9, 720 13,0 72 15,047 13,4 98 14,360 18, 8 92 Net ... 31, 20 04 20 05 20 06 20 07 20 08 20 09 Condensed Balance Sheets Assets: Current assets Cash and equivalent $03, 82 7 $04 ,81 8 $04,5 78 $03,130 $04 ,25 9 $04,...

Ngày tải lên: 21/06/2014, 04:20

... 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...

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 ... subordination, 28 .2( e)(iii) recording criteria, 28 .2( c) retail land sales, 28 .2 seller’s continued involvement, 28 .2( f) development/construction, 2...

Ngày tải lên: 21/06/2014, 04:20