Financial Accounting Description Accountants 4 potx

... Assets $0, 223,812 ) $00 3,250 $0 44 ,950 ) $0, 142 ,40 1 $0, 41 4 ,41 3 ) $0,0 48 ,867 ) $00, 46 3,280 ) Fund Equity/Plan Net Assets— January 1 4, 963, 544 ) 101,550 139,100 ) 1, 040 ,800 6, 244 ,9 94 ) 9 ,44 5,032 ) 15,690,026 ) Contributions—Capital ... assets. Health 47 ,750 ) 44 ,500 ) 3,250 ) — ) —— ) 47 ,750 ) 44 ,500 ) 3,250 ) Welfare 51,000 ) 46 ,800 ) 4, 200 ) — ) —— )...

Ngày tải lên: 21/06/2014, 18:20

... Statements—Suggestions for Improvement.” CPA Journal, December 19 84, p. 42 . Financial Accounting Standards Board, Accounting for Contingencies,” Statement of Financial Accounting Standards No. 5. FASB, Stamford, ... 160,500 140 ,700 Stock options (Note 3) 28,000 24, 000 Kenbruce Associates (Note 4) 48 ,000 42 ,000 Davekar Company, Inc. (Note 5) 550,000 47 5,000 Vested interest...

Ngày tải lên: 21/06/2014, 18:20

... retirement communities, 34. 4(a) advance fees, nonrefundable, 34. 4(a)(ii), 34. 4(a)(iv) advance fees, refundable, 34. 4(a)(i), 34. 4(a)(iii) costs of acquiring initial contracts, 34. 4(a)(vi) obligation ... economists, not accountants. 44 .6 TYPES OF CASES 44 • 13 small estate settlement, 41 .1(h) taxation of estates, 41 .1(l) federal, 41 .1(l)(ii) final individual income, 41 .1(l...

Ngày tải lên: 21/06/2014, 18:20

... companies’ financial reports, diminishing opportunities for the obfuscation of financial facts through manipulation of accounting standards. Our goal with the draft legislation is to improve the financial ... you holding this important hearing on accounting standards and featuring the Financial Accounting Standards Board. A very tiny percentage of the total accounting comm...

Ngày tải lên: 15/03/2014, 22:20

Ngày tải lên: 21/06/2014, 04:20

Ngày tải lên: 21/06/2014, 04:20

... taxes: Payable currently ( 34% ϫ $100) $0,0 34) $0,0 34) Deferred ( 34% ϫ $100) 34) $0 34 Total $0,068) Operating income $0,132) Exhibit 31.7 Illustration of “normalized” tax accounting. (c) RATE BASE. ... income taxes: Payable currently ( 34% ϫ $100) $0,0 34) $0,0 34) Deferred ( 34% ϫ $0) —) $0— Total $0,0 34) Net Income $0,166) Exhibit 31.8 Illustration of “flow-through” accounting w...

Ngày tải lên: 21/06/2014, 18:20

... Universities 47 (i) Fund Accounting 47 (ii) Encumbrance Accounting 48 (c) Other Not-for-Profit Organizations 48 (i) Accounting Principles 48 33 .4 AUDIT CONSIDERATIONS FOR A NOT-FOR-PROFIT ORGANIZATION 49 (a) ... Refinanced,” Statement of Financial Accounting Standards No. 6. FASB, Stamford, CT, 1975. , Accounting for Leases,” Statement of Financial Accounting Stand...

Ngày tải lên: 21/06/2014, 18:20

... 3,390 20, 340 Printing 84, 071 63,191 18,9 54 515 82,660 1,161 250 1 ,41 1 Mailing, postage, and shipping 14, 225 10,7 54 1,188 817 12,759 41 1 1,055 1 ,46 6 Rent 19,000 3,000 6,800 5,600 15 ,40 0 3,000 600 ... and interest income 14, 607 ) 14, 607 Appreciation of investments 30,000 ) 3,025 33,025 Total revenues 245 ,45 8) 3,025 248 ,48 3 Total support and revenues 48 0,058) 38 ,40 0) 3...

Ngày tải lên: 21/06/2014, 18:20

... $020,000 $20,000 Balances after loss $090,000 $ 045 ,000 $45 ,000 Less liquidation expense $008,000 $0 04, 000 $ 04, 000 Final cash payment $082,000 $ 041 ,000 $41 ,000 Cash available to partners at May 31 ... Ratio Andrews $18,000 60% Bell $12,000 040 % $30,000 100% 40 • 14 PARTNERSHIPS AND JOINT VENTURES (d) ACCOUNTING AND FINANCIAL REPORTING CONSIDERATIONS. As a general rule, the...

Ngày tải lên: 21/06/2014, 18:20