2857 accounting for governmental and non profit organizations 203203 chapter 3

... financial and management accounting is the users of the information ◦ Financial accounting serves external users ◦ Management accounting serves internal users, such as top executives, management, and ... organizations, which state the financial position and performance and give the auditor’s report, director’s report and other information Investors and creditors are the ex...

Ngày tải lên: 05/12/2016, 17:27

... TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accounting and Financial Reporting Objectives of Accounting ... libraries, and performing arts organizations that are owned or controlled by governments Accounting and financial reporting standards for profit-seeking...

Ngày tải lên: 20/06/2014, 20:20

... section of the balance sheet of governmental funds It does not change the reporting of net assets of proprietary and fiduciary funds or the government-wide Statement of Net Assets The new standard ... transactions, such as the purchase of goods or services The most common forms of nonexchange transactions are tax revenues and intergovernmental grants Most of the activiti...

Ngày tải lên: 20/06/2014, 20:20

... interest and penalties must also be written off If the treasurer of the Village of Elizabeth received approval to write off delinquent taxes totaling $30,000 and related interest and penalties of $3,000, ... 4:42:29 PM Accounting for the General and Special Revenue Funds 101 Accrual of Interest and Penalties Delinquent taxes are subject to interest and penalties The am...

Ngày tải lên: 20/06/2014, 20:20

... between GASB requirements and the requirements by FASB for businesses and nongovernmental, not -for- profit organizations First, cash flow statements for proprietary funds of government have four ... bottom of Illustration 2–11 for an example) A similar requirement exists for cash flow statements prepared for commercial businesses and private not -for- profit organizati...

Ngày tải lên: 20/06/2014, 20:20

... accrual accounting for debt, including accrual of interest and amortization of debt discount and premium Colleges often issue tuition discounts and other forms of financial aid Some of this financial ... $1,621,230 CITY OF SHENANDOAH Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2012 Total Govern...

Ngày tải lên: 20/06/2014, 20:20

... SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTING AND REPORTING Health care entities may be private, not -for- profit, governmental, or commercial (for- profit) Private, not -for- profit, and commercial ... private not -for- profit health care organizations follow FASB standards In particular, several standards are written specifically for not -for- profits, including Stat...

Ngày tải lên: 20/06/2014, 20:20

... Tax-Exempt Organizations, and Evaluating Performance 387 and (3) the use of financial and nonfinancial measures to evaluate the performance and financial position of government and not -for- profit organizations ... not -for- profit organizations Now we will focus on the use of financial and nonfinancial information in evaluating the performance and financial position...

Ngày tải lên: 20/06/2014, 20:20

... assets—unrestricted (governmental and not -for- profit) Used in accounting for govern- organizations indicating Apago PDF mental and not -for- profitthat is unrestricted Enhancer that portion of net assets ... accounting and financial reporting standards for state and local governments and for governmentally related not -for- profit organizations governmental acti...

Ngày tải lên: 20/06/2014, 20:20

... provides guidance for state and local governmental units statement of activities (not -for- profit accounting) One of the three statements required for Apago PDF not -for- profit organizations by ... health and welfare organizations Not -for- profit organizations formed for the purpose of performing voluntary services for various segments of society They are tax e...

Ngày tải lên: 20/06/2014, 20:20

... C: 45, 32 , 12, 23, 26, 27, 39 1401, 138 8, 136 8, 137 9, 138 2, 138 3, 139 5 225, 160, 50, 115, 130 , 135 , 195 Ask at least two of your friends to, by inspection, identify the most variable and least ... standard for error distributions 35 0 Figure 3. 9 The sum of squared deviations for estimate of an unknown value M by the data 6.4694, 5.096, 6. 035 9, 5 .37 25, 6. 535 4, 6.5529,...

Ngày tải lên: 06/07/2014, 13:20

... theory © 2001 by CRC Press LLC FIGURE 3. 4 Profile of the signal of Pb 3. 31 FIGURE 3. 5 Profile of the first input to Pb 3. 32 Pb 3. 33 In DSB-AM (double-sideband amplitude modulation), the amplitude ... following sub-units: mF = 10 3 F (milli-Farad); nF = 10 −9 F (nano-Farad); fF = 10 −15 F (femto-Farad); µF = 10 –6 F (micro-Farad); pF = 10 −12 F (pico-Farad); aF = 10 −18 F (atto-Farad)...

Ngày tải lên: 13/08/2014, 02:21

... responsibility for the conduct of project activities and becomes accountable for meeting Federal standards in the areas of financial management, internal control, audit and reporting to the NEA Financial Management ... the Financial Management Guide for Non-profit Organizations, the OMB Circulars and other publications on Federal and State requirements REFERENCES  OMB C...

Ngày tải lên: 23/03/2014, 02:20

Ngày tải lên: 23/03/2014, 22:20