Test Bank for Essentials of Accounting for Governmental 6 pdf

... residual balance of the General Fund. cop2705X_Ch03_055-0 86. indd 62 cop2705X_Ch03_055-0 86. indd 62 2/1/10 4:40:40 PM2/1/10 4:40:40 PM Apago PDF Enhancer Modified Accrual Accounting 83 6. Budget revisions Increase ... cop2705X_Ch03_055-0 86. indd 56cop2705X_Ch03_055-0 86. indd 56 2/1/10 4:40:40 PM2/1/10 4:40:40 PM Apago PDF Enhancer Modified Accrual Accounting 81 3–9. Th...

Ngày tải lên: 21/06/2014, 04:20

... that a federal grant in the amount of $65 0,000 was approved. The grant was restricted for the payment of wages to teenagers for summer em- ployment. The terms of the grant permitted reimbursement ... Payable 16, 000 Budgetary Fund Balance—Reserve for Encumbrances 8,500 Fund Balance 63 ,500 $97,200 $97,200 The following data pertain to General Fund operations for the City o...

Ngày tải lên: 21/06/2014, 04:20

... method of accounting for a deferred serial bond issue. cop2705X_Ch05_122-153.indd 136cop2705X_Ch05_122-153.indd 1 36 2/1/10 5:43:57 PM2/1/10 5:43:57 PM Apago PDF Enhancer Accounting for Other Governmental ... 5:43:57 PM2/1/10 5:43:57 PM Apago PDF Enhancer Accounting for Other Governmental Fund Types 131 inception of the agreement at the lesser of (1) the present...

Ngày tải lên: 21/06/2014, 04:20

... recognized in cop2705X_Ch 06_ 154-188.indd 161 cop2705X_Ch 06_ 154-188.indd 161 2/1/10 5:47:22 PM2/1/10 5:47:22 PM Apago PDF Enhancer 162 Chapter 6 the internal service fund for interfund charges, and ... transactions of a water utility fund. cop2705X_Ch 06_ 154-188.indd 163 cop2705X_Ch 06_ 154-188.indd 163 2/1/10 5:47:22 PM2/1/10 5:47:22 PM Apago PDF Enhancer 180 Chapter 6 Ap...

Ngày tải lên: 21/06/2014, 04:20

... Statement of Net Assets—Illustration 6 3 Statement of Revenues, Expenses, and Changes in Fund Net Assets—Illustration 6 4 Statement of Cash Flows—Illustration 6 5 Fiduciary Funds Statement of Fiduciary ... Agency Funds An activity that often results in the creation of an agency fund is the collection of taxes or other revenues by an official of one government for ot...

Ngày tải lên: 21/06/2014, 04:20

... cop2705X_Ch08_220- 266 .indd 241cop2705X_Ch08_220- 266 .indd 241 2/1/10 5:53: 26 PM2/1/10 5:53: 26 PM Apago PDF Enhancer 2 46 Chapter 8 ILLUSTRATION 8–9 Reconciliation of the Statement of Revenues, Expenditures, ... (10,800) Change in net assets of governmental activities (Illustration 8–7) $ (122,310) cop2705X_Ch08_220- 266 .indd 246cop2705X_Ch08_220- 266 .indd 2 46 2/1/10 5:5...

Ngày tải lên: 21/06/2014, 04:20

... cop2705X_Ch13_3 86- 419.indd 406cop2705X_Ch13_3 86- 419.indd 4 06 2/1/10 6: 42:50 PM2/1/10 6: 42:50 PM Apago PDF Enhancer 4 16 Chapter 13 Statement of Activities ABC Not -for- Profit XYZ Not -for- Profit Temporarily ... noncurrent assets 6, 330,000 1, 968 ,000 Total assets $ 6, 971,500 $ 2, 561 ,500 cop2705X_Ch13_3 86- 419.indd 416cop2705X_Ch13_3 86- 419.indd 4 16 2/1/10...

Ngày tải lên: 21/06/2014, 04:20

... 20 06 (3,127.7) 2 26. 4 (2,901.3) 2,440.8 11.0 (449.5) 1,4 96. 5 (4, 867 .5) (4 ,67 9.0) ( 866 .4) (10,412.9) (8,9 16. 4) cop2705X_Ch14_420-439.indd 428cop2705X_Ch14_420-439.indd 428 2/1/10 6: 44: 16 PM2/1/10 6: 44: 16 PM Apago PDF Enhancer Chapter ... development of new standards. The Concept Statements are cop2705X_Ch14_420-439.indd 421cop2705X_Ch14_420-439.indd 421 2/1/10 6: 44:...

Ngày tải lên: 21/06/2014, 04:20

... 2/1/10 6: 56: 30 PM2/1/10 6: 56: 30 PM Apago PDF Enhancer ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS, TENTH EDITION Published by McGraw-Hill/Irwin, a business unit of ... PM Apago PDF Enhancer Essentials of Accounting for Governmental and Not -for- Profit Organizations Tenth Edition Paul A. Copley, Ph. D., CPA KPMG...

Ngày tải lên: 20/06/2014, 20:20

... to test your comprehension of the chapter. cop2705X_Ch03_055-0 86. indd 68 cop2705X_Ch03_055-0 86. indd 68 2/1/10 4:40:41 PM2/1/10 4:40:41 PM Apago PDF Enhancer Modified Accrual Accounting 65 about ... statements. cop2705X_Ch03_055-0 86. indd 63 cop2705X_Ch03_055-0 86. indd 63 2/1/10 4:40:40 PM2/1/10 4:40:40 PM Apago PDF Enhancer Modified Accrual Accounting 79 Questions...

Ngày tải lên: 20/06/2014, 20:20