John Wiley Accountants Handbook Volume 2 15 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...

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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 regu...

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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 ... Expenditures $ 1,163 ,20 0 )$ 1 ,153 ,450 $ 183, 920 $ 1,939,100 )$0 2, 420 )$ 4,4 42, 090 )$ 1,043 ,21 0 )$ 5,485,300 ) Excess of Revenu...

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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 ... beginning after June 15, 20 01; Phase 2 governments with total annual revenues of $10 million or more but less than $100 million, fiscal periods beginning after June 15, 20 02...

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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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... 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 Lines, Ltd. ( 12% due ... 145,000 Other assets $0, 120 ,000 $0,110,000 Total assets $3,4 32, 000 $3 ,23 0,000 Current liabilities 2, 157 ,000 2, 030,000 Long-term liabilities $0,400,000 $0,450,000 Tota...

Ngày tải lên: 21/06/2014, 04:20

... 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 ... investments 27 ,000 15, 000 12, 000 net income for year—per schedule $057,000 $030,735 $26 ,26 5 Total $23 7,000 $150 ,735 $86 ,26 5 Less: withdrawals $ 024 ,000 $ 015, 000 $09...

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 ,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 72...

Ngày tải lên: 21/06/2014, 04:20