68 test bank for fundamentals of taxation 2015

... statement offers no examples of such contractual obligations, but it seems reasonable that they would be of sufficient significance to involve the formal action of the governing board For example, ... overexpended For example, although salaries and wages of government Many governments would require an additional approval (frequently in the form of a revised encumbrance) for am...

Ngày tải lên: 21/06/2014, 04:20

... Reclassification of Current Taxes Assuming that all property taxes levied by the Village of Elizabeth for 2012 were to have been paid by property owners before the end of the year, any balance of taxes ... Sheet for the General Fund of the Village of Elizabeth as of the end of 2012 is shown in Illustration 4–4 If the General Fund has both a due from and a due to another fu...

Ngày tải lên: 21/06/2014, 04:20

... the method of accounting for a deferred serial bond issue cop2705X_Ch05_122-153.indd 136 2/1/10 5:43:57 PM Accounting for Other Governmental Fund Types 137 Debt Service Accounting for Capital ... donations take the form of trusts Trusts are accounted for in a number of different funds, depending on the nature and terms of the agreement Illustration 5–2 summarizes accoun...

Ngày tải lên: 21/06/2014, 04:20

... 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 organizations Apago PDF Enhancer Accounting ... 31, 2012, for the City of Sandwich Swimming Pool Fund d Prepare a Statement of Cash Flows for the Year Ended December 31, 2012, for the City of Sandwich Swimming P...

Ngày tải lên: 21/06/2014, 04:20

... distributions of tax collections for each year to each fund or unit in the proportion the levy for that fund or unit bears to the total levy for the year Apago PDF Enhancer Accounting for Tax Agency ... receivable is offset in total by the liability If collections of taxes during a certain portion of the year amounted to $2,400,000 for other governments and $1,800,000 for...

Ngày tải lên: 21/06/2014, 04:20

... Worksheet Entry for Preparation of Government-wide Statements Sale of Bonds Cash OFS: Proceeds of bonds OFS: Premium on bonds Dr Cr Cr OFS: Proceeds of bonds OFS: Premium on bonds Amortization of Bond ... grant for road repairs • $300,000 was received as a gift for establishment of a permanent fund for the maintenance of the city cemetery • $100,000 in charges for serv...

Ngày tải lên: 21/06/2014, 04:20

... governments and for not-forprofit organizations The American Institute of Certified Public Accountants issued Statement of Position 98–3, Auditing of States, Local Governments, and Not-forProfit Organizations ... free of conflict of interests Proper use of government information, resources, and position precludes auditors from using sensitive or classified information or resourc...

Ngày tải lên: 21/06/2014, 04:20

... Not -for- Profit Accounting Terminology A accounting entity Where an entity is established for the purpose of accounting for a certain activity or activities See fiscal entity accrual basis Basis of ... provides for functional reporting of expenses for private-sector not -for- profit organizations functional classification Grouping of expen- ditures on the basis of the...

Ngày tải lên: 21/06/2014, 04:20

... objectives for the brand and outlines the specifics of a marketing strategy for achieving them In addition, action programs for implementing the marketing strategy along with the details of a supporting ... www.easysemester.com 134) Marketing departments are organized in several ways Compare the most common forms of marketing organizations Answer: Some common forms of m...

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Ngày tải lên: 27/03/2015, 15:25

Ngày tải lên: 09/12/2013, 16:15

... The correct NVP setting is necessary; it has an influence on the determination of the cable length by the instrument Notes on the use of hand-held test devices for installation of the KRONE Cat.6 ... The correct NVP setting is necessary; it has an influence on the determination of the cable length by the instrument Notes on the use...

Ngày tải lên: 21/12/2013, 18:15

... any item mentioned in this standard Users of this standard are expressly advised that determination of the validity of any such patent rights, and the risk of infringement of such rights, are ... 15.2 Bias—The bias of this test method was determined in a 1992 research report (RR:D02-1307)4 by analysis of standard reference materials (SRMs) containing known le...

Ngày tải lên: 20/10/2014, 17:16

... D5949 Test Method for Pour Point of Petroleum Products (Automatic Pressure Pulsing Method) D5950 Test Method for Pour Point of Petroleum Products (Automatic Tilt Method) D5985 Test Method for Pour ... and use of borosilicate and quartz distillation flasks 14 Keywords 14.1 batch distillation; distillates; distillation; laboratory distillation; petroleum...

Ngày tải lên: 20/10/2014, 17:17

... copies) of this standard may be obtained by contacting ASTM at the above address or at 610- 832-9585 (phone), 610- 832-9555 (fax), or service @astm. org (e-mail); or through the ASTM website (www .astm. org) ... above the wax appearance point (Test Method D3117) or cloud point (Test Method D2500) of the fuel under test During multiple specimen testing, a sufficient number...

Ngày tải lên: 20/10/2014, 17:18