Test Bank for Essentials of Accounting for Governmental 3 pot

... issued $197,900 ( $34 3,550) (5) Invoices received and approved for payment ($195,000) $1 93, 800 ( $34 4,750) (6) Payrolls $31 2,450 ($ 32 ,30 0) ($541,450) $ 2,900 $506,250 ($ 32 ,30 0) $ Amounts in ... 236 ,800 Unassigned 5, 837 , 533 ——— ——— ——— 5, 837 , 533 TOTAL FUND BALANCE 11,278,580 572,014 912, 032 230 ,000 12,992,626 This amount equals the balance of sup- plies invent...

Ngày tải lên: 21/06/2014, 04:20

... amount of $32 5,000, and for Appropriations in the amount of $32 5,000. 2. A temporary loan of $32 5,000 was received from the General Fund. 3. During the year, teenagers earned and were paid $31 2,000 ... cop2705X_Ch04_087-121.indd 113cop2705X_Ch04_087-121.indd 1 13 2/1/10 4:42 :31 PM2/1/10 4:42 :31 PM Apago PDF Enhancer Accounting for the General and Special Revenue Fu...

Ngày tải lên: 21/06/2014, 04:20

... $ 237 ,500 $ 36 ,500 $ –0– $30 9,000 $1,4 23, 990 1 43 cop2705X_Ch05_122-1 53. indd 143cop2705X_Ch05_122-1 53. indd 1 43 2/1/10 5: 43: 58 PM2/1/10 5: 43: 58 PM Apago PDF Enhancer Accounting for Other Governmental ... method of accounting for a deferred serial bond issue. cop2705X_Ch05_122-1 53. indd 136 cop2705X_Ch05_122-1 53. indd 136 2/1/10 5: 43: 57 PM2/1/10 5: 43: 57 PM...

Ngày tải lên: 21/06/2014, 04:20

... 490,000 (27,500) (190,000) $ 272,500 -0- -0- $33 1,000 $33 1,000 $ 490,000 (27,500) (190,000) -0- 33 1,000 $ 6 03, 500 The category Invested in Capital Assets, Net of Related Debt is calculated using end of period balances ... prepared a budget for 2012 with estimated customer fees of $30 ,000, operating costs of $30 ,000, capital costs of $65,000, and esti- mated loan proc...

Ngày tải lên: 21/06/2014, 04:20

... 2,150 130 .2 11 /30 /09 4,900 7,900 3, 000 62.0 2 ,30 0 130 .4 11 /30 /10 5,400 8,200 2,800 65.9 2,500 112.0 11 /30 /11 5,800 8,400 2,600 69.0 2,800 92.9 11 /30 /12 6,500 8,900 2,400 73. 0 3, 000 80.0 cop2705X_Ch07_189-219.indd ... Statement of Changes in Fiduciary Net Assets for the year ended December 31 , 2012. 7–6. On July 1, 2011, the City of Belvedere accepted a gift of cas...

Ngày tải lên: 21/06/2014, 04:20

... (540,000) Fines & Forfeits ( 430 ,000) ( 430 ,000) Investment Income (20,000) (3, 000) (12) ( 23, 000) Miscellaneous (30 ,000) (30 ,000) State Grant for Road Repairs (35 0,000) (35 0,000) Capital Grant for Fire ... Items Proceeds of Sale of Land (30 0,000) (4) 30 0,000 —— Gain on Sale of Land (75,000) (4) (75,000) Net Assets at beginning of year (502,500) (9) 30 0,000 (20,00...

Ngày tải lên: 21/06/2014, 04:20

... cop2705X_Ch 13_ 386-419.indd 38 9cop2705X_Ch 13_ 386-419.indd 38 9 2/1/10 6:42:48 PM2/1/10 6:42:48 PM Apago PDF Enhancer 38 8 Chapter 13 ILLUSTRATION 13 1 Types of Governmental Audits and Attestation ... aspects of auditing governments and not -for- profit organi- zations, (2) the taxation and tax filing requirements of not -for- profit organizations, cop2705X_Ch 13_ 386-419.ind...

Ngày tải lên: 21/06/2014, 04:20

... cop2705X_Ch14_420- 439 .indd 433 cop2705X_Ch14_420- 439 .indd 433 2/2/10 8 :39 :35 PM2/2/10 8 :39 :35 PM Apago PDF Enhancer 432 Chapter 14 Amount Status 1,000,000 Obligations for undelivered orders: commitments for ... 6,780,000 cop2705X_Ch14_420- 439 .indd 435 cop2705X_Ch14_420- 439 .indd 435 2/2/10 8 :39 :35 PM2/2/10 8 :39 :35 PM Apago PDF Enhancer G-9 Glossary Generally Accepted Ac...

Ngày tải lên: 21/06/2014, 04:20

... 4 :34 : 43 PM2/1/10 4 :34 : 43 PM Apago PDF Enhancer Chapter Ten ACCOUNTING FOR PRIVATE NOT -FOR- PROFIT ORGANIZATIONS 30 0 Organizations Covered in this Chapter 30 2 Overview of Not -for- Profit Accounting ... 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 Tenth Edit...

Ngày tải lên: 20/06/2014, 20:20

... from business licenses were $ 137 ,202. Expenditures were $499,200 for general gov- ernment, $ 131 ,34 5 for parks and recreation, $91,600 for sanitation, and $157 ,33 3 for streets and sidewalks. There ... issued $197,900 ( $34 3,550) (5) Invoices received and approved for payment ($195,000) $1 93, 800 ( $34 4,750) (6) Payrolls $31 2,450 ($ 32 ,30 0) ($541,450) $ 2,900 $50...

Ngày tải lên: 20/06/2014, 20:20