Test Bank for Essentials of Accounting for Governmental 2 pot

... Expenditures [؍ SUM] 1 ( $25 4,000) * ( $25 4,000) 2 $18,000 ( $23 6,000) 3 ($15,000) $14,500 ( $23 6,500) 4 11,000 ( $22 5,500) 5 $17,000 ( $20 8,500) ( $23 7,000) $3,000 $25 ,500 ( $20 8,500) * $ amounts ... as “Nonspendable Fund Balance” Ϫ Ϫ 1 2a 2b 2c 2d ILLUSTRATION 3 2 Diagram of GASB Statement 54 cop2705X_Ch03_055-086.indd 59cop2705X_Ch03_055-086.indd 59 2/ 1/10 4:40...

Ngày tải lên: 21/06/2014, 04:20

... available for 20 12 expenditures, entry 3 recognizes that amount as a revenue for 20 12 (see entry 27 for the current year deferral): cop2705X_Ch04_087- 121 .indd 92cop2705X_Ch04_087- 121 .indd 92 2 /2/ 10 ... Balance 25 ,000 Fund Balance, January 1, 20 12 2 12, 500 Fund Balance, December 31, 20 12 $ 23 7,500 cop2705X_Ch04_087- 121 .indd 110cop2705X_Ch04_087- 121 .indd 110...

Ngày tải lên: 21/06/2014, 04:20

... . 100,000 2, 500 1 02, 500 cop2705X_Ch05_ 122 -153.indd 127 cop2705X_Ch05_ 122 -153.indd 127 2/ 1/10 5:43:57 PM2/1/10 5:43:57 PM Apago PDF Enhancer Accounting for Other Governmental Fund Types 131 inception of ... the accounting for the remaining governmental funds: capital projects, debt service, and permanent. Chapter Five cop2705X_Ch05_ 122 -153.indd 122 cop2705X_Ch05_ 1...

Ngày tải lên: 21/06/2014, 04:20

... assets—January 1, 20 12 1,563, 020 –0– Net assets—December 31, 20 12 $1,600, 520 $603,500 cop2705X_Ch06_154-188.indd 172cop2705X_Ch06_154-188.indd 1 72 2/1/10 5:47 :23 PM2/1/10 5:47 :23 PM Apago PDF Enhancer 158 ... circumstances: cop2705X_Ch06_154-188.indd 162cop2705X_Ch06_154-188.indd 1 62 2/1/10 5:47 :22 PM2/1/10 5:47 :22 PM Apago PDF Enhancer Proprietary Funds 171 ILLUSTRATION 6–3...

Ngày tải lên: 21/06/2014, 04:20

... recording of transactions is done at the fund level, using the measurement Chapter Eight cop2705X_Ch08 _22 0 -26 6.indd 22 0cop2705X_Ch08 _22 0 -26 6.indd 22 0 2/ 1/10 5:53 :24 PM2/1/10 5:53 :24 PM Apago ... $ 620 ,000 Source: Adapted from GASB Codification Sec. 22 00. 922 . cop2705X_Ch07_189 -21 9.indd 195cop2705X_Ch07_189 -21 9.indd 195 2/ 1/10 5:51:13 PM2/1/10 5:51:13 PM Apago PDF...

Ngày tải lên: 21/06/2014, 04:20

... entry Dr Cr Dr Cr 2. Amortization of Bond Premium Dr Cr Dr Cr Cr Dr 22 7 cop2705X_Ch08 _22 0 -26 6.indd 22 7cop2705X_Ch08 _22 0 -26 6.indd 22 7 2/ 1/10 5:53 :25 PM2/1/10 5:53 :25 PM Apago PDF Enhancer 22 4 Chapter ... to the general ledgers of the governmental funds. cop2705X_Ch08 _22 0 -26 6.indd 22 4cop2705X_Ch08 _22 0 -26 6.indd 22 4 2/ 1/10 5:53 :25 PM2/1/10 5:53 :25 PM A...

Ngày tải lên: 21/06/2014, 04:20

... site (www.mhhe.com/copley10e) to test your comprehension of the chapter. cop2705X_Ch13_386-419.indd 412cop2705X_Ch13_386-419.indd 4 12 2/1/10 6: 42: 50 PM2/1/10 6: 42: 50 PM Apago PDF Enhancer Chapter ... cop2705X_Ch13_386-419.indd 406cop2705X_Ch13_386-419.indd 406 2/ 1/10 6: 42: 50 PM2/1/10 6: 42: 50 PM Apago PDF Enhancer 416 Chapter 13 Statement of Activities ABC Not -for- Profi...

Ngày tải lên: 21/06/2014, 04:20

... 1,974.7 (5,836 .2) (5,318.9) (1, 023 .1) ( 12, 178 .2) $ (10 ,20 3.5) 20 07 (3,157.3) 24 7.8 (2, 909.5) 2, 627 .3 6.7 (27 5.5) 1,581.1 (5,077.7) (4,769.1) (940.1) (10,786.9) (9 ,20 5.8) 20 06 (3, 127 .7) 22 6.4 (2, 901.3) 2, 440.8 11.0 (449.5) 1,496.5 (4,867.5) (4,679.0) (866.4) (10,4 12. 9) (8,916.4) cop2705X_Ch14_ 420 -439.indd ... development of new standards. The Concept St...

Ngày tải lên: 21/06/2014, 04:20

... financial information for each component unit. cop2705X_Ch 02_ 020 -054.indd 22 cop2705X_Ch 02_ 020 -054.indd 22 2/ 1/10 4:36:50 PM2/1/10 4:36:50 PM Apago PDF Enhancer Introduction to Accounting and ... 111 cop2705X_FM_i-x.indd vicop2705X_FM_i-x.indd vi 2/ 2/10 1:17 :21 PM2 /2/ 10 1:17 :21 PM Apago PDF Enhancer Introduction to Accounting and Financial Reporting for Government...

Ngày tải lên: 20/06/2014, 20:20

... of the current period. cop2705X_Ch04_087- 121 .indd 88cop2705X_Ch04_087- 121 .indd 88 2/ 1/10 4: 42: 28 PM2/1/10 4: 42: 28 PM Apago PDF Enhancer Modified Accrual Accounting 69 APPENDIX: BUDGETARY ACCOUNTING ... Balance” Ϫ Ϫ 1 2a 2b 2c 2d ILLUSTRATION 3 2 Diagram of GASB Statement 54 cop2705X_Ch03_055-086.indd 59cop2705X_Ch03_055-086.indd 59 2/ 1/10 4:40:40 PM2/1/10 4:40:40 PM Ap...

Ngày tải lên: 20/06/2014, 20:20