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 ,617 6,957 17.5 14,143 Hudson Foods Corp. 63, 129 4,153 15 .2 6,091 Interlaken Foods Corp. 2, 389,938 116,487 20 .5 161, 127 King ... 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 7...

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... 12. 2(h) business combinations, 12. 2(i) direct method, 12. 2(a) discontinued operations, 12. 2(f) extraordinary items, 12. 2(g) indirect method, 12. 2(b) noncash transactions, 12. 2(e) reconciliation of net ... 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(...

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... 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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... 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 re...

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... 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 ... $0,0 71, 625 $0 36 ,23 5 $0,00 3,750 ) $ 00, 20 0 ) $0, 131,310 ) $0,000,0 — ) $0, 131,310 ) Total revenues $ 1,314,500 )$ 1,171, 125 $ 2...

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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 ... governmental funds, and engineering documents are examples of other information that may provide sufficient support for establishing initial capitalization. 32. 12 GRANT ACCOUNTI...

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... 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...

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... 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...

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... Amount 11 (b) Noncancelable Commitments 12 (c) Contingent Liabilities 12 (d) Income Taxes Payable 12 39.5 PROVISION FOR INCOME TAXES 12 (a) Definition 12 (b) Computing the Provision for Income ... 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...

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... 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, $...

Ngày tải lên: 21/06/2014, 04:20