... 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
Test Bank for Essentials of Accounting for Governmental_3 pot
... 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
Test Bank for Essentials of Accounting for Governmental_4 doc
... 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
Test Bank for Essentials of Accounting for Governmental_5 pdf
... 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
Test Bank for Essentials of Accounting for Governmental_6 pdf
... 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
Test Bank for Essentials of Accounting for Governmental_11 potx
... 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
Test Bank for Essentials of Accounting for Governmental_12 ppt
... 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
50 test bank for essentials of federal taxation 2015
... None of these 50 Free Test Bank for Essentials of Federal Taxation 2015 Edition by Spilker Multiple Choice Questions Page Leonardo earns $80,000 of taxable income He also has $15,000 in city of ... instead of separately for year 2014? A Nothing B $167 .50 C $309.75 D $5,907.00 E None of these Employers often withhold federal income taxes directly from worker's...
Ngày tải lên: 09/03/2017, 08:28
69 test bank for essentials of accounting for governmental and not for profit organizations 12th
... Financial Accounting Standards Board (FASB) is the standard setting organization for which of the following reporting organizations? A) Private not -for- profits B) Public not -for- profits C) Investor ... C) Statement of Net Position D) All of the above are included The _ sets the accounting and financial reporting standards for both state and local governments and p...
Ngày tải lên: 09/03/2017, 08:42
69 test bank for essentials of accounting for governmental and not for profit organizations 12th
... State and local governments B) Component units owned or controlled by governments C) Governmentally related not -for- profit universities D) Nongovernmental not -for- profit hospital In order for a ... establish accounting and financial reporting standards for: A) State governments B) Private not -for- profits C) Federal government D) None of the above Which of the foll...
Ngày tải lên: 09/03/2017, 08:43
79 test bank for essentials of accounting for governmental and not for profit organizations 10th
... providing services to the public D) All of the above 79 Free Test Bank for Essentials of Accounting for Governmental and Not for Profit Organizations 10th Edition by Copley Multiple Choice Questions ... establish accounting and financial reporting standards for: A) Federal government B) Private not -for- profits C) Public not -for- profits D) State an...
Ngày tải lên: 09/03/2017, 08:49
69 free test bank for essentials of accounting for governmental and not for profit organizations 12th
... establish accounting and financial reporting standards for: A) Federal government B) Private not -for- profits C) Public not -for- profits D) State and local governments Which of the following are the governmental ... Financial Accounting Standards Board (FASB) is the standard setting organization for which of the following reporting organizations? A) Private not -for-...
Ngày tải lên: 10/03/2017, 11:19
128 test bank for essentials of marketing 14th edition part 2
... production 25 3 Free Test Bank for Essentials of Marketing 14th Edition by Perreault Multiple Choice Questions - Page Which of the following is one of the three basic ideas in the "marketing concept?" ... orientation 25 3 Free Test Bank for Essentials of Marketing 14th Edition by Perreault Multiple Choice Questions - Page Trying to balance the interests...
Ngày tải lên: 13/03/2017, 08:20