Test Bank for Essentials of Accounting for Governmental 4 doc

... 57,000 56,250 750 Health 47 ,750 47 ,750 44 ,500 3,250 Welfare 51,000 51,000 46 ,800 4, 200 Culture and recreation 44 ,500 44 ,500 40 ,900 3,600 Education 541 ,45 0 541 ,45 0 509,150 32,300 Total expenditures ... ($ 541 ,45 0) ($ 541 ,45 0) (4) Purchase orders issued $197,900 ($ 343 ,550) (5) Invoices received and approved for payment ($195,000) $193,800 ($ 344 ,750) (6...

Ngày tải lên: 21/06/2014, 04:20

... basis of accounting used to prepare the governmental fund cop2705X_Ch 04_ 087-121.indd 111cop2705X_Ch 04_ 087-121.indd 111 2/1/10 4: 42:31 PM2/1/10 4: 42:31 PM Apago PDF Enhancer 94 Chapter 4 Recording ... the amount of $1,200,000. All of the taxes are expected to be collected before February 2013. cop2705X_Ch 04_ 087-121.indd 114cop2705X_Ch 04_ 087-121.indd 1 14 2/1/10 4...

Ngày tải lên: 21/06/2014, 04:20

... 650,000 Sales taxes 1 ,41 0,000 1 ,41 0,000 Interest and penalties on taxes 42 ,49 0 42 ,49 0 Licenses and permits 540 ,000 540 ,000 Fines and forfeits 43 0,000 43 0,000 Intergovernmental revenue ... to test your comprehension of the chapter. cop2705X_Ch05_122-153.indd 144 cop2705X_Ch05_122-153.indd 144 2/1/10 5 :43 :58 PM2/1/10 5 :43 :58 PM Apago PDF Enhancer 123 ILLUSTRA...

Ngày tải lên: 21/06/2014, 04:20

... cop2705X_Ch06_1 54- 188.indd 181cop2705X_Ch06_1 54- 188.indd 181 2/1/10 5 :47 : 24 PM2/1/10 5 :47 : 24 PM Apago PDF Enhancer 182 Chapter 6 6–9. The following is a statement of cash flows for the risk management ... Contractual services (for the expired portion of prepaid service contracts), Depreciation, and cop2705X_Ch06_1 54- 188.indd 182cop2705X_Ch06_1 54- 188.indd 182 2/1/10...

Ngày tải lên: 21/06/2014, 04:20

... Total $ 5,080,000 4, 070,000 1,018,000 11 ,47 2,000 2,9 84, 000 $ 24, 6 24, 000 4. Cash was paid to the various governmental units. Required: Record the transactions on the books of the: a. Benton ... provided for an estimated 3 percent in uncollectible taxes. 2. Cash collections of the first installment of taxes amounted to $5,080,000 for the County General Fund and $1...

Ngày tải lên: 21/06/2014, 04:20

... (805,500) (1,189,500) (1,255,000) (48 0,100) 289,000 (42 7 ,40 0) (42 3,000) (25,000) (2,287,500) (97,300) (20,300) (6,721,600) 237,500 $ (6 ,48 4,100) 242 cop2705X_Ch08_220-266.indd 242 cop2705X_Ch08_220-266.indd 242 2/1/10 ... (1 ,41 0,000) (1 ,41 0,000) Interest & Penalties on Taxes (42 ,49 0) (42 ,49 0) Licenses & Permits ( 540 ,000) ( 540 ,000) Fines & Forfeits (43 0,000...

Ngày tải lên: 21/06/2014, 04:20

... cop2705X_Ch13_386 -41 9.indd 388cop2705X_Ch13_386 -41 9.indd 388 2/1/10 6 :42 :48 PM2/1/10 6 :42 :48 PM Apago PDF Enhancer 40 0 Chapter 13 ILLUSTRATION 13 4 Page 1 of Form 990 Part I OMB No. 1 545 -0 047 Return of ... cop2705X_Ch13_386 -41 9.indd 40 6cop2705X_Ch13_386 -41 9.indd 40 6 2/1/10 6 :42 :50 PM2/1/10 6 :42 :50 PM Apago PDF Enhancer 41 6 Chapter 13 Statement of...

Ngày tải lên: 21/06/2014, 04:20

... 2006 (3,127.7) 226 .4 (2,901.3) 2 ,44 0.8 11.0 (44 9.5) 1 ,49 6.5 (4, 867.5) (4, 679.0) (866 .4) (10 ,41 2.9) (8,916 .4) cop2705X_Ch 14_ 420 -43 9.indd 42 8cop2705X_Ch 14_ 420 -43 9.indd 42 8 2/1/10 6 :44 :16 PM2/1/10 6 :44 :16 PM Apago ... development of new standards. The Concept Statements are cop2705X_Ch 14_ 420 -43 9.indd 42 1cop2705X_Ch 14_ 420 -43 9.indd 42 1 2/1/10 6 :44...

Ngày tải lên: 21/06/2014, 04:20

... 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 Edition Paul A. Copley, Ph. D., CPA KPMG Professor ... 2/1/10 4: 34: 43 PM2/1/10 4: 34: 43 PM Apago PDF Enhancer Chapter Ten ACCOUNTING FOR PRIVATE NOT -FOR- PROFIT ORGANIZATIONS 300 Organizations Covered in this Chap...

Ngày tải lên: 20/06/2014, 20:20

... 57,000 56,250 750 Health 47 ,750 47 ,750 44 ,500 3,250 Welfare 51,000 51,000 46 ,800 4, 200 Culture and recreation 44 ,500 44 ,500 40 ,900 3,600 Education 541 ,45 0 541 ,45 0 509,150 32,300 Total expenditures ... ($ 541 ,45 0) ($ 541 ,45 0) (4) Purchase orders issued $197,900 ($ 343 ,550) (5) Invoices received and approved for payment ($195,000) $193,800 ($ 344 ,750) (6...

Ngày tải lên: 20/06/2014, 20:20