Test Bank for Essentials of Accounting for Governmental 12 ppt

... for the City of Vienna appears below. Several items of information are missing (denoted ** ). CITY OF VIENNA Budgetary Comparison Schedule General 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 governme...

Ngày tải lên: 21/06/2014, 04:20

... 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 PM Apago PDF Enhancer Account...

Ngày tải lên: 21/06/2014, 04:20

... . 100,000 2,500 102,500 cop2705X_Ch05 _122 -153.indd 127 cop2705X_Ch05 _122 -153.indd 127 2/1/10 5:43:57 PM2/1/10 5:43:57 PM Apago PDF Enhancer Accounting for Other Governmental Fund Types 131 inception 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 P...

Ngày tải lên: 21/06/2014, 04:20

... 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 Stateme...

Ngày tải lên: 21/06/2014, 04:20

... 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 f...

Ngày tải lên: 21/06/2014, 04:20

... Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities VILLAGE OF ELIZABETH Reconciliation 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. (Illustrat...

Ngày tải lên: 21/06/2014, 04:20

... 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. C hapters 2 through 12 present accounting and financial reporting requirements of state and local governments...

Ngày tải lên: 21/06/2014, 04:20

... 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- ment...

Ngày tải lên: 21/06/2014, 04:20

... 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 EDITION Published by McGraw-Hill/Irwin, a business unit of The McGraw...

Ngày tải lên: 20/06/2014, 20:20

... 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 Schedule General Fund For the Year En...

Ngày tải lên: 20/06/2014, 20:20