accounting for state and local governmental units—proprietary and fiduciary funds

... significant for non-Hispanic whites and for Hispanics, but not for blacks In specification 4, the hours effect is small and not significant for non-Hispanic whites and blacks The growth in the standard ... substantially For recent examples of each, see Neumark and Wascher 2007a; and Dube, Naidu, and Reich 2007 For detailed analyses that arrive at these conclusions, see Aaronson, Park, and Sullivan (2006) and ... the standard errors are larger for Hispanics and blacks as compared with non-Hispanic whites, especially for the more saturated specifications Thus, results for black and Hispanic teens reinforce...

Ngày tải lên: 06/03/2014, 21:20

... content and method of establishing financial statement the company prepares and uses these reporting forms: Balance sheets form B01- DN Income statement form B02- DN Notes to the financial statement ... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORTEXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... Thesis for accounting speciality Do Kieu Oanh-7a03 Accounting form ”General Journal” which iused by SHODEX has many features adapt and convenient to practice bookkeeping on computer Therefore, accounting...

Ngày tải lên: 25/10/2012, 16:12

... content and method of establishing financial statement the company prepares and uses these reporting forms: Balance sheets form B01- DN Income statement form B02- DN Notes to the financial statement ... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... Management Thesis for accounting speciality Do Kieu Oanh-7a03 Cr.111- Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02-...

Ngày tải lên: 04/04/2013, 10:51

... content and method of establishing financial statement the company prepares and uses these reporting forms: Balance sheets form B01- DN Income statement form B02- DN Notes to the financial statement ... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... Management Thesis for accounting speciality Do Kieu Oanh-7a03 Cr.111- Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02-...

Ngày tải lên: 08/04/2013, 10:20

... separates forestland from the timber inventory “Forests and other wooded land” are valued at the average value of agricultural land In general, edaphic and geomorphologic factors make forestland less ... resources and the environment and economic activity It is essential to understand the key physical flows and stocks and how they affect humans and economic activities and values A complete accounting ... and spiritual welfare in countless ways They harbor many important species of plants and animals They form an aesthetically pleasing backdrop for recreation and for everyday life They filter and...

Ngày tải lên: 17/02/2014, 09:20

... Management and Budget (OMB), and the Comptroller General in October 1990 It is responsible for promulgating accounting standards for the United States Government An accounting standard is typically formulated ... Government Accounting Standards and a Federal Accounting Standards Advisory Board,” Amended October 1, 1999 • “Mission Statement: Federal Accounting Standards Advisory Board” Federal Accounting Standards ... Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 ACCOUNTING STANDARD ACCOUNTING STANDARD Paragraph 76 of SFFAS No 7, Accounting...

Ngày tải lên: 17/02/2014, 10:20

... for altemative expressions for the value of the firm's equity Valuation and Clean Surplus Accounting 691 Three basic statements supply accounting data: income statement, balance sheet, and statement ... values and market values coincide for these assets and liabilities Accmal accounting for financial activities can be viewed as either redundant or straightforward (e.g., the accounting for interest ... Given accounting and value relations CSR, NIR, FAR, OAR, and PVR, unbiased accounting obtains if, and only if j] = Ef\ I R';Ef+T{Cf^T+t] or, equivalently 1as J Valuation and Clean Surplus Accounting...

Ngày tải lên: 18/02/2014, 01:20

... al (1994), Shin (1994) and Devereux (2001) for the U.S and Devereux and Hart (2006) and Hart (2006) for Britain] For insightful surveys see Brandolini (1995) and Abraham and Haltiwanger (1995) ... Real Wages and the Business Cycle: Accounting for Worker and Firm Heterogeneity1 Anabela Carneiro Universidade Porto and CEF.UP2 Paulo Guimarães University of South Carolina, CEF.UP and IZA Bonn ... earnings of newly hired workers by 3.53 percent and by only 2.94 percent and 2.72 percent, respectively, for stayers and separating workers Accounting only for worker unobserved heterogeneity yields...

Ngày tải lên: 15/03/2014, 22:20

... RECOGNITION, AND MEASUREMENT DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER INFORMATION 1 CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING 4 PART I: ACCOUNTING FOR REVENUE AND OTHER ... preparers and auditors EXECUTIVE SUMMARY ACCOUNTING STANDARDS FOR REVENUE AND OTHER FINANCING SOURCES SCOPE This Statement presents standards to account for inflows of resources from revenue and other ... accrual accounting and the budget are complementary Accrual-basis accounting often provides better information than cash-basis accounting for evaluating performance It can provide more information for...

Ngày tải lên: 23/03/2014, 03:20

... applications (McCormick and Tinsley, 1987; Borland, Goff and Pulsinelli (1992); Tucker and Amato, 1993; Murphy and Trandel, 1994; Toma and Cross, 1996; Goff, 2004; and Tucker, 2005; Pope and Pope 2009), ... Amato, Gandar, and Zuber, 2001, and Rishe, 2003), and alumni giving (Siegelman and Carter, 1979; Siegelman and Brookheimer, 1983; Baade and Sundberg, 1994; Grimes and Chressanthins, 1994; and Rhoads ... available for college athletic programs for several reasons First, even though the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and the American...

Ngày tải lên: 29/03/2014, 20:20

... 1725 and 1483 for the Holstein and the Normandy breeds, respectively The number of candidates for service was 24 in Holstein and 28 in Normandy The available semen corresponded to 117% and 129% ... Holstein breed, and seven for type, three for functionality and two for production in the Normandy breed) The breeder function mentioned previously was a linear function of standardized sire ... traits Sires with an EBV for ease of birth, lower or equal to 87 in Holstein and 86 in Normandy, were forbidden for heifers, which led to forbidding respectively 12.9% and 7.5% of all the matings...

Ngày tải lên: 14/08/2014, 13:21

... 1.2.2 Accounting for Sales and Sales Deductions 1.2.3 Accounting for Selling and Administration expenses 11 1.2.4 Accounting for Financial Expenses and Incomes 12 1.2.5 Accounting for ... of accounting for sales and business result 23 2.2.3.1 Accounting for Cost of Goods Sold (COGS) 23 2.2.3.2 Accounting for Sales and Sales Deductions 26 2.2.3.3 Accounting for Selling and ... campaign with a well-performed accounting system for sales and business result Because of the importance of accounting for sales and business result, I chose Accounting for sales and business result...

Ngày tải lên: 24/08/2014, 05:25

... campaign with a well-performed accounting system for sales and business results Because of the importance of accounting for sales and business results, I chose Accounting for sales and evaluation business ... sheet (Form B01 – DN) - Income Statement (Form B02 – DN) - Cash Flow Statement (Form B03 – DN) - Notes to Financial Statements (Form B09 – DN) 2.2 Current situation of accounting for sales and evaluation ... precisely and saving a lot of time and effort; - Recording information fully, precisely and safely because users can create passwords for sensitive and protectable information However, computerized accounting...

Ngày tải lên: 15/04/2016, 07:26

... Economy, IFRS for SMEs, Implementation, Suitability, Accounting Regulation and Quality Purpose: The purpose of the study is to see if International Accounting Standards for Small and Medium sized ... Abbreviations CEE- Central and Eastern Europe IAS- International Accounting Standards IASB- International Accounting Standard Board IASC- International Accounting Standard Committee IFRS- International ... Analysis and Discussion 46 4.2.1 Current Accounting Rules and Accounting Regulation for SMEs in Macedonia 49 4.2.2 Current Problems and Difficulties in Applying IFRS 50 4.3 Accounting...

Ngày tải lên: 10/12/2016, 17:13

... the other hand, for local residents, H3, H11 and H13 received the highest scores, and H4 received the lowest score For streetscape and woodlot, both students and residents preferred S4 and W3 Basically, ... Fulfillment for the Requirements for the Degree of Master of Science Auburn, Alabama May 9, 2009 ACCOUNTING FOR PREFERENCES AND ATTITUDES TO URBAN TREES AND RESIDENTIAL LANDSCAPES Bin Zheng Permission ... CHAPTER II ACCOUNTING FOR TASTE 6  Environment as a Production and Consumption Factor 6  Preference and Attitude to Landscape 8  Individual’s Preferences to Landscape Differ...

Ngày tải lên: 10/12/2016, 22:53

... “hierarchy of GAAP” for state and local governments, the federal government, and nongovernmental not -for- profit organizations Accounting and financial reporting for state and local governments ... PM Introduction to Accounting and Financial Reporting Objectives of Accounting and Financial Reporting for State and Local Governmental Units The Governmental Accounting Standards Board was established ... Seven FIDUCIARY (TRUST) FUNDS 189 Agency Funds 190 Tax Agency Funds 192 Accounting for Tax Agency Funds Financial Reporting for Agency Funds 194 Private-Purpose Trust Funds 192 194 Accounting for...

Ngày tải lên: 20/06/2014, 20:20

... presents activity and budgetary accounts for governmental funds The activity accounts reflect sources and uses of funds; examples are given in detail in Chapters and Revenues and Other Financing ... $748,800 and revenues from business licenses were $137,202 Expenditures were $499,200 for general government, $131,345 for parks and recreation, $91,600 for sanitation, and $157,333 for streets and ... prescribed by GASB Statement 54: • General Fund Accounts for and reports all financial resources not accounted for and reported in another fund • Special Revenue Funds Account for and report the...

Ngày tải lên: 20/06/2014, 20:20

... 4:42:28 PM Accounting for the General and Special Revenue Funds 91 Interfund Services Provided and Used Interfund services provided and used represent transactions involving sales and purchases ... licenses and permits, fines and forfeits, intergovernmental revenue, charges for services, and other sources not susceptible to accrual are recognized on the cash basis Collections for the year ... $78,000 for employees’ state income tax withholdings and $686,000 due to the federal government ($430,000 for federal income tax withholdings and $256,000 for the employees’ share of FICA and Medicare...

Ngày tải lên: 20/06/2014, 20:20

... private sector accounting pronouncements to the accounting and reporting for proprietary funds All FASB Statements and Interpretations, Accounting Principles Board Opinions, and Accounting Research ... Chapter true for governmental funds, major enterprise funds are to be presented, along with columns for nonmajor funds and total enterprise funds, where appropriate On the other hand, a single ... earned and expenses to be recognized when goods and services are used Two types of funds are classified as proprietary funds: internal service funds and enterprise funds Internal service funds...

Ngày tải lên: 20/06/2014, 20:20

... colleges and universities GASB STATEMENT 34 REPORTING RULES FOR SPECIAL-PURPOSE ENTITIES Chapters through provide accounting and financial reporting guidance for general-purpose state and local ... 2011: A Total Governmental Funds: Balance Sheet B Government-wide Governmental Activities: Statement of Net Assets CITY OF SHENANDOAH Balance Sheet Governmental Funds December 31, 2012 and 2011 December ... governmental and business-type activities ✓ ✓ ✓ ✓ ✓ Statement of Net Assets (government-wide) Statement of Activities Balance Sheet (governmental funds) Statement of Revenues, Expenditures, and...

Ngày tải lên: 20/06/2014, 20:20