Test Bank for Essentials of Accounting for Governmental 1 doc

... Miscellaneous revenues 19 ,500 19 ,500 19 ,500 ——— Total revenues 1, 350,000 1, 314 ,000 1, 314 ,500 500 Expenditures and encumbrances: General government 12 9,000 12 9,000 12 1,805 7 ,19 5 Public safety ... $ 8 81, 300 $ (1, 200) Licenses and permits 12 5,500 10 3,000 10 3,000 ——— Intergovernmental revenues 200,000 18 6,500 18 6,500 ——— Charges for services 90,000 90,0...

Ngày tải lên: 21/06/2014, 04:20

... January 1, 2 012 212 ,500 Fund Balance, December 31, 2 012 $ 237,500 cop2705X_Ch04_087 -12 1.indd 11 0cop2705X_Ch04_087 -12 1.indd 11 0 2 /1/ 10 4:42: 31 PM2 /1/ 10 4:42: 31 PM Apago PDF Enhancer 11 8 Chapter ... measure- ment focus and basis of accounting used to prepare the governmental fund cop2705X_Ch04_087 -12 1.indd 11 1cop2705X_Ch04_087 -12 1.indd 11 1 2 /1/ 10 4:42: 31...

Ngày tải lên: 21/06/2014, 04:20

... . . 10 0,000 2,500 10 2,500 cop2705X_Ch05 _12 2 -15 3.indd 12 7cop2705X_Ch05 _12 2 -15 3.indd 12 7 2 /1/ 10 5:43:57 PM2 /1/ 10 5:43:57 PM Apago PDF Enhancer Accounting for Other Governmental Fund Types 13 1 inception ... 309,000 1, 423,990 Total liabilities and $1, 066,290 $372,500 $36,500 $309,000 $1, 784,290 fund balances 14 1 cop2705X_Ch05 _12 2 -15 3.indd 14 1cop2705X_Ch05...

Ngày tải lên: 21/06/2014, 04:20

... assets—January 1, 2 012 1, 563,020 –0– Net assets—December 31, 2 012 $1, 600,520 $603,500 cop2705X_Ch06 _15 4 -18 8.indd 17 2cop2705X_Ch06 _15 4 -18 8.indd 17 2 2 /1/ 10 5:47:23 PM2 /1/ 10 5:47:23 PM Apago PDF Enhancer 15 8 ... 272,500 Restricted for debt service 11 0,000 Unrestricted 402,255 3 31, 000 Total net assets $1, 600,520 $603,500 cop2705X_Ch06 _15 4 -18 8.indd 17 1cop2705X...

Ngày tải lên: 21/06/2014, 04:20

... contribution of $18 ,335,000. cop2705X_Ch07 _18 9- 219 .indd 217 cop2705X_Ch07 _18 9- 219 .indd 217 2 /1/ 10 5: 51: 14 PM2 /1/ 10 5: 51: 14 PM Apago PDF Enhancer 19 0 Chapter 7 and accounts for the external portion of ... Statement of Plan Net Assets. However, this information is provided in the required supplementary information. 19 1 cop2705X_Ch07 _18 9- 219 .indd 19 1cop2705X...

Ngày tải lên: 21/06/2014, 04:20

... 249cop2705X_Ch08_220-266.indd 249 2 /1/ 10 5:53:27 PM2 /1/ 10 5:53:27 PM Apago PDF Enhancer 239 CREDITS: Accounts Payable (18 5,300) (11 ,000) (11 ) (19 6,300) Due to Other Funds (13 5,000) (16 ) 55,000 (80,000) Deferred ... Current General Govt. 810 ,000 (4,500) (13 ) 805,500 Public Safety 2 ,13 9,500 2 ,13 9,500 Public Works 1, 605,000 1, 605,000 Health & Welfare 480 ,10 0 480 ,1...

Ngày tải lên: 21/06/2014, 04:20

... cop2705X_Ch13_386- 419 .indd 389cop2705X_Ch13_386- 419 .indd 389 2 /1/ 10 6:42:48 PM2 /1/ 10 6:42:48 PM Apago PDF Enhancer 388 Chapter 13 ILLUSTRATION 13 1 Types of Governmental Audits and Attestation ... cop2705X_Ch13_386- 419 .indd 388cop2705X_Ch13_386- 419 .indd 388 2 /1/ 10 6:42:48 PM2 /1/ 10 6:42:48 PM Apago PDF Enhancer 400 Chapter 13 ILLUSTRATION 13 –4 Page 1 of Form...

Ngày tải lên: 21/06/2014, 04:20

... result of arms-length exchange between cop2705X_glossary_G1-G18.indd G -11 cop2705X_glossary_G1-G18.indd G -11 2 /1/ 10 7:57:39 PM2 /1/ 10 7:57:39 PM Apago PDF Enhancer Governmental and Not -for- Profit Accounting ... (3,8 91. 6) 250.9 (3,640.7) 2,6 61. 4 (29.8) $ (1, 009 .1) $ 1, 974.7 (5,836.2) (5, 318 .9) (1, 023 .1) (12 ,17 8.2) $ (10 ,203.5) 2007 (3 ,15 7.3) 247.8 (2,909.5)...

Ngày tải lên: 21/06/2014, 04:20

... Entries cop2705X_Ch 01_ 0 01- 019 .indd 11 cop2705X_Ch 01_ 0 01- 019 .indd 11 2 /1/ 10 4:34:43 PM2 /1/ 10 4:34:43 PM Apago PDF Enhancer Essentials of Accounting for Governmental and Not -for- Profit Organizations ... cop2705X_Ch 01_ 0 01- 019 .indd 14 cop2705X_Ch 01_ 0 01- 019 .indd 14 2 /1/ 10 4:34:43 PM2 /1/ 10 4:34:43 PM Apago PDF Enhancer Introduction to Accountin...

Ngày tải lên: 20/06/2014, 20:20

... Miscellaneous revenues 19 ,500 19 ,500 19 ,500 ——— Total revenues 1, 350,000 1, 314 ,000 1, 314 ,500 500 Expenditures and encumbrances: General government 12 9,000 12 9,000 12 1,805 7 ,19 5 Public safety ... $ 8 81, 300 $ (1, 200) Licenses and permits 12 5,500 10 3,000 10 3,000 ——— Intergovernmental revenues 200,000 18 6,500 18 6,500 ——— Charges for services 90,000 90,0...

Ngày tải lên: 20/06/2014, 20:20