Financial Accounting Description Accountants 2 docx

... and 31 • 22 REGULATED UTILITIES 31.8 SFAS NO. 92: “REGULATED ENTERPRISES— ACCOUNTING FOR PHASE-IN PLANS” (a) SIGNIFICANT PROVISIONS OF SFAS NO. 92. A phase-in plan, as defined in SFAS No. 92, is ... assume the following facts: Year 1 Year 2 Year 3 Revenues $1,000% $1,000% $1,000% Other expenses 600% 600% 600% Book depreciation 20 0% 20 0% 20 0% Tax depreciation 300% 20 0% 100% Tax r...

Ngày tải lên: 21/06/2014, 18:20

Ngày tải lên: 21/06/2014, 04:20

... 1,006,645) 011 -22 2- 022 2 Arson commission 189 ,24 4 175,670 13,574) 011 -25 1- 025 1 Transportation-traffic div 13,755,915 13,707,890 48, 025 ) 011 -25 2- 025 2 Licensing board 5 42, 007 449, 825 92, 1 82) 011 -25 1- 025 3 Transportation-parking ... Assets $559,350 $22 4,860 $913 ,28 0 $1 ,29 9 ,20 0 $8,675,514 ) $184,800 ) $2, 084,816 $7, 326 ,500 $3,465,000 $24 ,733, 320 ) $22 ,8 32,...

Ngày tải lên: 21/06/2014, 18:20

... become 32 • 88 STATE AND LOCAL GOVERNMENT ACCOUNTING APPENDIX 32. 1 32 • 97 Statement No. 33 Accounting and Financial Reporting Periods beginning after June for Nonexchange Transactions 15, 20 00 Statement ... Requirements 10 33 .2 NOT-FOR-PROFIT ACCOUNTING PRINCIPLES AND REPORTING PRACTICES 10 (a) Principal Accounting and Reporting Requirements 10 (b) Basis of Accounting: Ca...

Ngày tải lên: 21/06/2014, 18:20

... compensation 1 92, 9 72 27, 120 76,997 68,515 1 72, 6 32 16,950 3,390 20 ,340 Printing 84,071 63,191 18,954 515 82, 660 1,161 25 0 1,411 Mailing, postage, and shipping 14 ,22 5 10,754 1,188 817 12, 759 411 1,055 ... 1,815 Depreciation 13,596 2, 260 2, 309 5,616 10,185 3,161 25 0 3,411 Legal and audit 2, 000 — — — — 2, 000 — 2, 000 Supplies 31 ,22 7 — 1,831 28 ,516 30,347 761 119 88...

Ngày tải lên: 21/06/2014, 18:20

... sepa- rate amounts. 39 .2 GENERAL DESCRIPTION AND REQUIREMENTS 39 • 5 JAMES AND JANE PERSON Statements of Financial Condition December 31, 20 X3 and 20 X2 December 31 20 X3 20 X2 Assets Cash $0,003,700 ... 13,875 20 0 5 ,20 0 Rosenfield Rug Co. 1 ,20 0 96,000 Rubin Paint Company 300 9,750 100 2, 875 Weiss Potato Chips, Inc. 20 0 $ 020 ,337 300 $ 025 ,075 $153,775 $133,900 Bonds Jac...

Ngày tải lên: 21/06/2014, 18:20

... balance sheet $300 ,20 0 $22 0 ,20 0 $80,000 Less realization loss in May $ 022 ,000 $011,000 $11,000 Balance after loss $27 8 ,20 0 $20 9 ,20 0 $69,000 Cash available to partners $148 ,20 0 Possible loss divided ... May 31 a $27 0 ,20 0 $20 5 ,20 0 $(65,000 Less realization loss in June $040,000 $ 020 ,000 $ (20 ,000 Balances after loss, June 30 $23 0 ,20 0 $185 ,20 0 $(45,000 Cash availabl...

Ngày tải lên: 21/06/2014, 18:20

... $01, 421 79.0 28 .0 $ 029 ,888 375.6 8.6 4,097 29 .7 58.9 58,914 20 6.4 10.4 1,537 41.1 37.0 24 ,935 25 3 .2 14.8 58,530 40.8 50 .2 679 ,28 4 351.8 9.3 2, 037 37 .2 42. 6 33,113 22 9.0 10.4 20 ,999 26 .7 55 .2 201,593 ... 7 ,20 3 9,5 52 Inventories 1,385 2, 4 02 2,408 2, 236 2, 576 3,861 Other current assets $00,909 $00,419 $00,434 $00,843 $00,914 $01, 322 Total current ass...

Ngày tải lên: 21/06/2014, 18:20

... required, 26 .2( f) objective, 26 .2( a) plan execution, 26 .2( d) accounting estimates, 26 .2( d)(ii) analytical procedures, 26 .2( d)(i) inquiry of client’s lawyer, 26 .2( d)(viii) inventory observation, 26 .2( d)(vi) management ... 26 .2( b)(iv) planning, conditions affecting, 26 .2( c) fraud, 26 .2( c)(i) going concern, 26 .2( c)(iv) illegal acts, 26 .2( c)(iii) related part...

Ngày tải lên: 21/06/2014, 18:20

... 109, 22 .2 basic principles, 22 .2( a) recognition and measurement, 22 .2( b) special applications, 22 .2( c) utilities, 31.11(a) Income taxes, recognition, 22 .1 basic problem, 22 .2( a) concepts, 22 .2( b) comprehensive ... 22 .2( b) comprehensive recognition, 22 .1(b)(i) deferred method, 22 .1(a), 22 .1(b)(i) liability method, 22 .1(a), 22 .1(b)(i), 22 .1(b)(ii) net-of-tax m...

Ngày tải lên: 21/06/2014, 18:20