Test Bank for Essentials of Accounting for Governmental 11 potx
Test Bank for Essentials of Accounting for Governmental_1 doc
... such as the purchase of goods or services. The most common forms of non-exchange transactions are tax revenues and intergovernmental grants. Most of the activities of governmental funds are ... Comparison Schedule for the City of Vienna appears below. Several items of information are missing (denoted**). CITY OF VIENNA Budgetary Comparison ScheduleGeneral Fund For the Year Ended ... previous categories of reserved and unreserved. The standard affects only the equity section of the balance sheet of governmental funds. It does not change the reporting of net assets of proprietary...
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Test Bank for Essentials of Accounting for Governmental_2 pot
... determine the measure-ment focus and basis of accounting used to prepare the governmental fund cop2705X_Ch04_087-121.indd 111 cop2705X_Ch04_087-121.indd 111 2/1/10 4:42:31 PM2/1/10 4:42:31 PMApago ... Revenue Funds 111 RECOGNITION OF INVENTORIES IN GOVERNMENTAL FUNDS In most cases, supplies inventories are insignificant relative to governmental fund bal-ances. Generally accepted accounting ... outstanding at the end of 2 011 were re-established. cop2705X_Ch04_087-121.indd 115 cop2705X_Ch04_087-121.indd 115 2/1/10 4:42:31 PM2/1/10 4:42:31 PMApago PDF Enhancer Accounting for the General and...
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Test Bank for Essentials of Accounting for Governmental_3 pot
... definitions of these two forms of leases and prescribes accounting and financial reporting for lease agreements of state and local governments. If a noncancelable lease meets any one of the following ... Enhancer Accounting for Other Governmental Fund Types 131inception of the agreement at the lesser of (1) the present value of the rental and other minimum lease payments or (2) the fair value of ... packaging for a microwavable “microwave” dinner is programmed for a shelf life of maybe six months, a cook time of two minutes and a landfill dead-time of centuries. (David Wann, President of the...
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Test Bank for Essentials of Accounting for Governmental_4 doc
... 2012, for the City of Sandwich Swimming Pool Fund. d. Prepare a Statement of Cash Flows for the Year Ended December 31, 2012, for the City of Sandwich Swimming Pool Fund. 6–8. The Village of ... statement of cash flows for the risk management internal service fund of the City of Wrightville. An inexperienced accountant pre-pared the statement using the FASB format rather than the format ... reconciliation of operating income to cash flow from operations. 6–10. The Town of Frostbite self-insures for some of its liability claims and pur-chases insurance for others. In an effort to consolidate...
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Test Bank for Essentials of Accounting for Governmental_5 pdf
... 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 other governmental units. State ... Statement of Changes in Fiduciary Net Assets for the year ended December 31, 2012. 7–6. On July 1, 2 011, the City of Belvedere accepted a gift of cash in the amount of $3,000,000 from a number of ... termed “reporting for the plan” and is guided by GASB Statement 25 for pension plans and Statement 43 for OPEB plans. The other form of reporting is ILLUSTRATION 7–5 Statement of Changes in Fiduciary...
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Test Bank for Essentials of Accounting for Governmental_6 pdf
... Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of ActivitiesVILLAGE OF ELIZABETHReconciliation of the Statement of Revenues, ... GASB Statement 42, Accounting and Financial Reporting for Impair-ment of Capital Assets and for Insurance Recoveries, establishes guidance for the reporting of impairment of capital assets. ... grant for road repairs. $300,000 was received as a gift for establishment of a permanent fund for the • maintenance of the city cemetery. $100,000 in charges for services was assumed to be for...
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Test Bank for Essentials of Accounting for Governmental_11 potx
... unique characteristics of audits of governmental and not -for- • profit entities. Describe the major requirements of the Single Audit Act. • Describe the process of applying for tax-exempt status ... governments and for not -for- profit organizations. The American Institute of Certified Public Accountants issued Statement of Position 98–3, Auditing of States, Local Governments, and Not -for- Profit Organizations ... analysis. For the Village of Elizabeth, the information would be found in the General Fund column of the governmental funds Balance Sheet (Illustration 5–3) and the governmental funds Statement of...
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Test Bank for Essentials of Accounting for Governmental_12 ppt
... Auditing and Accounting Guide: Health Care Organiza-tions, which provides guidance for all health care entities, governmental, not -for- profit, and for- profit. imposed tax revenues One of the four ... distinguishable line of work performed by one or more organizational components of a governmental unit for the purpose of accomplishing a function for which the govern-mental unit is responsible. For example, ... (not -for- profit) Used in accounting for not -for- profit organizations indicating the amount of net assets whose use is permanently restricted by an external donor. net assets—restricted (governmental) ...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
... Entriescop2705X_Ch01_001-019.indd 11cop2705X_Ch01_001-019.indd 11 2/1/10 4:34:43 PM2/1/10 4:34:43 PMApago PDF Enhancer Essentials of Accounting for Governmental and Not -for- Profit Organizations ... end of the book are considered to be an extension of the copyright page.Library of Congress Cataloging-in-Publication DataCopley, Paul A. Essentials of accounting for governmental and not -for- profit ... 6Objectives of Accounting and Financial Reporting for the Federal Government 8Objectives of Financial Reporting by Not -for- Profit Entities 8Objectives of Accounting and Financial Reporting for...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
... previous categories of reserved and unreserved. The standard affects only the equity section of the balance sheet of governmental funds. It does not change the reporting of net assets of proprietary ... General Fund. OVERVIEW OF MODIFIED ACCRUAL ACCOUNTING Governmental fund financial statements are prepared on the modified accrual basis of accounting. Under modified accrual accounting, revenues ... statement offers no ex-amples of such contractual obligations, but it seems reasonable that they would be of sufficient significance to involve the formal action of the governing board. For example,...
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