John Wiley Accountants Handbook Volume 2 8 pdf
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 ... 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...
John Wiley Accountants Handbook Volume 2_8 pdf
... 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...
John Wiley Accountants Handbook Volume 2_1 ppt
... 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...
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 ,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,...
John Wiley Accountants Handbook Volume 2_7 pot
... 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...
John Wiley Accountants Handbook Volume 2_10 ppt
... 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...
John Wiley Accountants Handbook Volume 2_11 pptx
... 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...
John Wiley Accountants Handbook Volume 2_12 doc
... 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,...
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 ... 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...
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