0
  1. Trang chủ >
  2. Tài Chính - Ngân Hàng >
  3. Kế toán - Kiểm toán >

Test Bank for Essentials of Accounting for Governmental 12 ppt

Test Bank for Essentials of Accounting for Governmental_1 doc

Test Bank for Essentials of Accounting for Governmental_1 doc

... 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 December 31, 2 012 ... 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 ... that led to each of the postings (items 1–5). 3 12. Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2 012. 1. Estimated...
  • 33
  • 1,847
  • 0
Test Bank for Essentials of Accounting for Governmental_2 pot

Test Bank for Essentials of Accounting for Governmental_2 pot

... available for 2 012 expenditures, entry 3 recognizes that amount as a revenue for 2 012 (see entry 27 for the current year deferral):cop2705X_Ch04_087 -121 .indd 92cop2705X_Ch04_087 -121 .indd 92 ... out-standing encumbrances are for capital additions. cop2705X_Ch04_087 -121 .indd 112cop2705X_Ch04_087 -121 .indd 112 2/1/10 4:42:31 PM2/1/10 4:42:31 PMApago PDF Enhancer Accounting for the General and ... amount of $11,000. 4–6. The following information was abstracted from the accounts of the General Fund of the City of Rome after the books had been closed for the fiscal year ended June 30, 2 012. ...
  • 33
  • 2,798
  • 2
Test Bank for Essentials of Accounting for Governmental_3 pot

Test Bank for Essentials of Accounting for Governmental_3 pot

... .100,0002,500102,500cop2705X_Ch05 _122 -153.indd 127 cop2705X_Ch05 _122 -153.indd 127 2/1/10 5:43:57 PM2/1/10 5:43:57 PMApago PDF Enhancer Accounting for Other Governmental Fund Types 131inception of the agreement ... method of accounting for a deferred serial bond issue. cop2705X_Ch05 _122 -153.indd 136cop2705X_Ch05 _122 -153.indd 136 2/1/10 5:43:57 PM2/1/10 5:43:57 PMApago PDF Enhancer Accounting for Other Governmental ... Balance Sheets. Fund balances of cop2705X_Ch05 _122 -153.indd 129 cop2705X_Ch05 _122 -153.indd 129 2/1/10 5:43:57 PM2/1/10 5:43:57 PMApago PDF Enhancer Accounting for Other Governmental Fund Types:...
  • 33
  • 1,346
  • 0
Test Bank for Essentials of Accounting for Governmental_4 doc

Test Bank for Essentials of Accounting for Governmental_4 doc

... Assets as of December 31, 2 012, for the City of Sandwich Swimming Pool Fund. d. Prepare a Statement of Cash Flows for the Year Ended December 31, 2 012, for the City of Sandwich Swimming Pool ... Statement of Revenues, Expenses, and Changes in Fund Net Assets for the Year Ended December 31, 2 012, for the City of Sandwich Swimming Pool Fund. c. Prepare a Statement of Net Assets as of December ... of Net Assets as of June 30, 2 012. d. Prepare a Statement of Cash Flows for the Year Ended June 30, 2 012. Assume all debt and interest are related to capital outlay. Assume the entire $ 212, 200...
  • 33
  • 855
  • 0
Test Bank for Essentials of Accounting for Governmental_5 pdf

Test Bank for Essentials of Accounting for Governmental_5 pdf

... of $7,500. (10) An accrual for interest on the XYZ bonds was made as of June 30, 2 012. (11) As of June 30, 2 012, the fair value of the XYZ bonds, exclusive of accrued interest, was determined ... Statement of Changes in Fiduciary Net Assets for the Civic Scholarship Fund for the Year Ended June 30, 2 012. Investment Trust Funds 7–8. Describe GASB requirements for accounting for Investment ... 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...
  • 33
  • 1,291
  • 0
Test Bank for Essentials of Accounting for Governmental_6 pdf

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, ... of Governmental Funds to the Statement of Activities For the Year Ended December 31, 2 012 Net change in fund balances—total governmental funds. (Illustration 5–4) $ 921,490Amounts reported for ... 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....
  • 33
  • 1,169
  • 0
Test Bank for Essentials of Accounting for Governmental_11 potx

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 ... not -for- profits report nonfinancial performance measures. Chapters 2 through 12 present accounting and financial reporting requirements of state and local governments and not -for- profit ... information of the Village of Elizabeth, as of December 31, 2 012, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended in confor-mity...
  • 33
  • 629
  • 0
Test Bank for Essentials of Accounting for Governmental_12 ppt

Test Bank for Essentials of Accounting for Governmental_12 ppt

... Not -for- Profit Organizations Receiving Federal Awards Replaces former OMB Circular A 128 for state and local governments and A–133 for not -for- profit organizations. Provides guidance for ... 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) ...
  • 33
  • 1,262
  • 0
Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt

... PDF Enhancer Essentials of Accounting for Governmental and Not -for- Profit Organizations Tenth Edition Paul A. Copley, Ph. D., CPA KPMG Professor Director, School of Accounting James ... Enhancer ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS, TENTH EDITIONPublished by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 122 1 Avenue of ... 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...
  • 33
  • 1,399
  • 0
Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

... that led to each of the postings (items 1–5). 3 12. Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2 012. 1. Estimated ... 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 December 31, 2 012 ... 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...
  • 33
  • 852
  • 0

Xem thêm

Từ khóa: test bank for understanding and using english grammar 4th ed downloadtest bank for understanding and using english grammar 4th ed pdftest bank for understanding and using english grammar 4thtest bank for systems analysis and design 9th edition by shellytest bank for understanding and using english grammar 4th editiontest bank for basic english grammar third edition downloadtest bank for basic english grammar third edition pdfrules of the road test questions for illinoiswhen comparing the direct writeoff method and the allowance method of accounting for uncollectiblecash method of accounting for taxescash method of accounting for tax purposesessentials of business communication for english language learnersessentials of business communication for english language learners pdfessentials of business communication for english language learners 1st canadian editionthe direct writeoff method of accounting for bad debts uses an allowance accountBáo cáo quy trình mua hàng CT CP Công Nghệ NPVNghiên cứu sự hình thành lớp bảo vệ và khả năng chống ăn mòn của thép bền thời tiết trong điều kiện khí hậu nhiệt đới việt namMột số giải pháp nâng cao chất lượng streaming thích ứng video trên nền giao thức HTTPNghiên cứu vật liệu biến hóa (metamaterials) hấp thụ sóng điện tử ở vùng tần số THzGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWANPhát hiện xâm nhập dựa trên thuật toán k meansNghiên cứu, xây dựng phần mềm smartscan và ứng dụng trong bảo vệ mạng máy tính chuyên dùngNghiên cứu về mô hình thống kê học sâu và ứng dụng trong nhận dạng chữ viết tay hạn chếNghiên cứu tổng hợp các oxit hỗn hợp kích thƣớc nanomet ce 0 75 zr0 25o2 , ce 0 5 zr0 5o2 và khảo sát hoạt tính quang xúc tác của chúngĐịnh tội danh từ thực tiễn huyện Cần Giuộc, tỉnh Long An (Luận văn thạc sĩ)Thiết kế và chế tạo mô hình biến tần (inverter) cho máy điều hòa không khíChuong 2 nhận dạng rui roTổ chức và hoạt động của Phòng Tư pháp từ thực tiễn tỉnh Phú Thọ (Luận văn thạc sĩ)Tăng trưởng tín dụng hộ sản xuất nông nghiệp tại Ngân hàng Nông nghiệp và Phát triển nông thôn Việt Nam chi nhánh tỉnh Bắc Giang (Luận văn thạc sĩ)Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vậtĐổi mới quản lý tài chính trong hoạt động khoa học xã hội trường hợp viện hàn lâm khoa học xã hội việt namMÔN TRUYỀN THÔNG MARKETING TÍCH HỢPTÁI CHẾ NHỰA VÀ QUẢN LÝ CHẤT THẢI Ở HOA KỲ