accounting policies aas 6

... Purchase Order ACCOUNTING POLICY AND PROCEDURE MANUAL | 46 INVENTORY ACCOUNTING POLICY AND PROCEDURE MANUAL | 47 ACCOUNTING POLICIES & PROCEDURES PROCESS: INVENTORY Process Overview and Policies OVERVIEW ... ACCOUNTING POLICY AND PROCEDURE MANUAL | ACCOUNTING POLICIES & PROCEDURES PROCESS: SALES AND ACCOUNTS RECEIVABLE Sub-process: Sales Order Processing ACCOUNTING POLICY AND PROCEDURE MANUAL | ACCOUNTING ... clear summary of sales order status and execution ACCOUNTING POLICY AND PROCEDURE MANUAL | 15 ACCOUNTING POLICY AND PROCEDURE MANUAL | 16 ACCOUNTING POLICIES & PROCEDURES PROCESS: SALES AND ACCOUNTS...

Ngày tải lên: 25/11/2013, 15:49

... 540 $ 64 7 Income Sales Total Income 100 100 Expenses Cost of Sales Total Expenses 60 0 Net Income 60 60 $ 40 40 64 7 $ Slick Switch Co shows total assets of $64 7 and total liabilities of $60 7 Using ... .14 3 .6 Management Reporting 14 100 Introduction Page vii of xxiv Accounting policies and Procedures 4expertise.com 3 .6. 1 General 14 3 .6. 2 Review Input 14 3 .6. 3 ... 21 4 .6 Cost Accounting 21 4 .6. 1 Costing Purposes 21 4 .6. 2 Cost - Time Incurred 22 4 .6. 3 Cost - Reaction To Changes In Activity Levels 22 4 .6. 4 Cost -...

Ngày tải lên: 06/03/2014, 21:20

... to arrive at net assets governmental activities 2,710,000) 14,730,000) 69 ,809 1 06, 992) 4,1 06, 485) 1,113,201) $( 22 ,69 6, 869 ) B Explanation of Certain Differences Between the Governmental Fund ... SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Private-sector standards of accounting and financial ... January 31 of the following year The total assessed value of property was $1,0 96, 004,5 06 and the tax rates were $. 468 5 per $100 valuation for maintenance and operations and $.1815 per $100 valuation...

Ngày tải lên: 19/06/2014, 11:20

... 20 ,61 7,483 $ 4,001,1 16 $ 1, 266 ,159 $ 23,352,440 $ 885,019 4,009,0 06 $ 958,972 $ 2 ,60 4,2 46 $ 885,019 2, 363 ,732 4,894,025 958,972 16, 722 ,69 5 26, 440,459 3,244, 962 - 16, 722 ,69 5 29 ,68 5,421 43, 163 ,154 ... Adjustment to the ARC $ 12/031/04 11,777 ,62 3 15,9 56, 385 73.8% 4,178, 762 6, 240,183 67 .0% - $ 12/031/05 12,338,8 96 16, 9 06, 445 73.0% 4, 567 ,549 6, 964 ,69 1 65 .6% - $ 12/031/ 06 12,435,490 17,730,583 70.1% 5,295,093 ... 1,7 46, 958 703,041 2,323,578 18 ,63 9 ,69 0 86, 089 27,289 3 56, 604 795, 961 387,592 19,973 109,107 - 1,445,455 710,357 2,571,075 19,435 ,65 1 Total accumulated depreciation 23,413, 267 1, 265 ,943 5 16, 672...

Ngày tải lên: 19/06/2014, 11:20

... fund balances - $ 97 ,65 3 - $ 63 ,842 14,089 - $ 38,292 46, 364 $ Total assets $ - $ 97 ,65 3 $ 77,931 $ 84 ,65 6 $ - $ - $ 1,427 2,322 3,749 $ 37 ,68 7 46, 364 84,051 2 ( 97 ,65 3 97 ,65 3 2) - ( Total liabilities ... Replacement $ - 849,5 86 849,5 86 ( Total $ 3,874,987 2,207 ,68 4) 1 ,66 7,303 ( 865 , 764 865 , 764 3,874,987 2,207 ,68 4) 1 ,66 7,303 16, 178 2,5 16, 889 2,533, 067 LIABILITIES Current liabilities: Accounts payable Other ... 1,370,000 65 0,950 269 ,5 26 54,232 1,370,000 65 0,950 14,548 - 2,020,950 2,344,708 10) ( 21,880 10 ( 182,490 10 167 ,942 21,880 ( 370,240) ( 11,714) ( 16, 000) 445,5 46 - ( 461 ,730 40,558) ( 16, 000) 445,546...

Ngày tải lên: 19/06/2014, 11:20

... 1,2 46, 234) ( 473,7 56) ( 180 ,60 4) 69 2,541 - 3 76) 3 76) - CASH FLOWS FROM INVESTING ACTIVITIES Investment earnings Net cash provided by investing activities 1,334,211 ( 473,7 56) ( 180 ,60 4) 67 9,851 ... absences 16, 178 $ 849,5 86 $ 865 , 764 $ 49,199 $ 372,0 76 $ 421,275 ( $ Net cash provided by operating activities 36, 509) 12 ,69 0 ( ( $ This is trial version www.adultpdf.com 52 3 06, 524 6, 553 3,912) ... ( ( ( ( ( 3 76) 3 76) 199,254) 192,121) 5,447) 3 96, 822) ( ( ( ( 199,254) 192,121) 5,447) 3 96, 822) 3, 864 3, 864 297,908 314,0 86 - CASH AND CASH EQUIVALENTS, BEGINNING 18,743 18,743 16, 178 INCREASE...

Ngày tải lên: 19/06/2014, 11:20

... version www.adultpdf.com 63 CITY OF TERRELL, TEXAS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED SEPTEMBER 30, 2007 None This is trial version www.adultpdf.com 64 ... Because the Katrina funds were recorded as revenue when received, liabilities as of September 30, 20 06, were understated Unspent grant proceeds should be recorded as deferred revenue, which is a liability, ... Grants are good sources of revenue that governments are able to use in certain situations However, accounting for grants and adhering to their requirements can be difficult The City should check...

Ngày tải lên: 19/06/2014, 11:20

... Office furniture Office Equipment Decreases 23,772 273,713 17, 762 315,247 23,194 243,581 1 16 23,310 17,758 261 ,339 266 ,775 $ 17, 762 23,772 291,475 297,485 Total accumulated depreciation Governmental ... assets was $793, 365 , resulting in an underfunded actuarial accrued liability (U AAL) of $1 16, 965 The covered payroll (annual payroll of active employees covered by the plan) was $60 1, 769 and the ratio ... Regional Office of Education # participants in the Teachers' Retirement System $ 96, 435 19,427 86, 791 18,799 16, 531 $ 237.983 Total Salary and benefit data for the Regional Superintendent and...

Ngày tải lên: 19/06/2014, 19:20

... (587) English Language Learners $ $ $ $ 3 ,65 5 3 ,65 4 3 ,65 4 3 ,65 5 3 ,65 5 LIPLEPS $ 17 ,67 4 92, 864 24,518 $ 84, 068 7, 864 19, 261 5,934 20,001 17 ,68 9 1,022 9 76 135,0 56 20,000 $ Regional Office of Prevention ... and Serve America 1 ,65 0 1 ,65 0 1 ,65 0 1 ,65 0 1 ,65 0 SAFE Program See accompanying Independent Auditor's Report 42 (5,0 26) (9,9 86) (9,9 86) 4, 960 $ (5,0 26) 4, 960 $ (45,093) 39 ,68 5 382 Special Education ... version www.adultpdf.com $ $ (587) 1,702 (2,289) 68 ,291 1 ,64 2 2 ,61 2 44,380 19 ,65 7 66 ,000 66 ,002 English Language Learners $ $ 48,5 46 48,5 46 48,547 48,5 46 LIPLEPS REGIONAL OFFICE OF EDUCATION #1 BUDGETARY...

Ngày tải lên: 19/06/2014, 19:20

... 66 ,000 66 ,000 66 ,002 44,831 19, 169 44,380 19 ,65 7 451 (488) 2,000 2 ,61 2 (61 2) 1 ,64 2 (1 ,64 2) 68 ,291 {2,291L 66 ,000 (2,289) $ 2 $ 1,702 Fund balance, July 1, 2008 Fund balance, June 30, 2009 $ 66 ,000 ... FUNDS JUNE 30, 2009 $ $ $ $ 63 ,857 61 ,271 61 ,271 2,5 86 2,5 86 63,857 32,489 31, 164 204 Miscellaneous Fund $ $ $ $ 5, 96 5, 96 5, 96 5, 96 5, 96 Pike Count Film Cooperativ Fund 6, 521 11,017 11,898 21,418 ... Supervisory Fund $ $ 14 ,60 9 14, 268 341 1 ,68 0 1, 061 61 9 852 13 2,021 1,1 56 Bus Driver Fees See accompanying Independent Auditor's Report 51 7,519 724 9,232 2,530 378 17,0 46 17,040 3,184 16, 048 $ $ 3,344...

Ngày tải lên: 19/06/2014, 19:20

... Project Accounting Kimberley Rourke Manager, Project Accounting Correen Baker Fiscal Manager Lynn Chapdelaine Accountant Tammie Corioso Accountant Financial Policies and Procedures ... Approval and Payment of Legal Invoices Other Accounting Procedures • Payroll Allocation • Project Financial Close-Out • Project Reporting Financial Policies and Procedures for the Capital Project ... approval of B&G Committee Project Budget Approval, cont’d Plant Accounting Role/Tasks: • Review BOT/VP-CFO budgets for funding, adherence to policies • Review B&G approved action items • Assign project...

Ngày tải lên: 29/03/2014, 20:20

... Recommendations to Improve Financial Management, Accounting Procedures and Internal Controls ML 08-02 Operations Criteria: Sound internal controls over the accounting information systems include documentation ... Recommendations to Improve Financial Management, Accounting Procedures and Internal Controls ML 08-03 Bank Reconciliations Criteria: Internal control policies and procedures should be in place and ... Elections’ existing policies and procedures Management Response: While we concur with the fact that timely and accurate bank reconciliations are key to effective internal accounting and administrative...

Ngày tải lên: 20/06/2014, 03:20

... provided access Types of Security Policies • Umbrella term for all of the subpolicies included within it • In this section, you examine some common security policies: – Acceptable use policy ... destruction policy – Service-level agreement Types of Security Policies (continued) Types of Security Policies (continued) Types of Security Policies (continued) Acceptable Use Policy (AUP) • Defines ... staff – Representative from the user community Elements of a Security Policy • Because security policies are formal documents that outline acceptable and unacceptable employee behavior, legal...

Ngày tải lên: 17/09/2012, 10:43

... 740.52 $ 82.28 -2 66 3.30 0.80 530 .64 $ 66 .33 -3 63 0.80 0.70 441. 56 $ 63 .08 -4 528.30 0 .60 3 16. 98 $ 52.83 -5 451.70 0.50 225.85 $ 45.17 -6 323 .63 0.40 129.45 $ 32. 36 -7 255.32 0.30 76. 60 $ 25.53 -8 ... $10,3 46 $7,8 56 $1,0 26 $19,228 1998 $10 ,69 6 $7 ,67 8 $1,073 $19,447 1997 $9,881 $7,257 $1,0 06 $18,144 $5,744 $4,481 $5,330 $3,778 $297 $17,192 $5 ,66 2 $4,205 $113 $570 $1,040 $5,321 $1,531 $242 $18 ,68 4 ... Table 9 .6: Present Value of Operating Lease Commitments: The Gap Year Commitment Present Value $ 774 .60 $ 723.93 $ 749.30 $ 65 4.47 $ 69 6.50 $ 568 .55 $ 63 5.10 $ 484.51 $ 529.70 $ 377 .67 $ 68 2.24...

Ngày tải lên: 23/10/2012, 11:08

... 98.984.097 .62 8 103.392.547.430 105. 760 .439 .63 3 sales Pretax income 411.323.887 2.411.788 .69 1 2.453 .64 1. 967 Source of capital 36. 308.3 76. 290 Staff Payroll fund 190 47. 064 .710 .68 8 200 52.923.1 36. 231 ... Construction in progress Dr .62 2- Direct labor cost Dr .62 7- Factory overhead costs (62 71) Dr .64 1- Sellling expenses (64 11) Dr .64 2 General and administration expenses (64 21) Cr.334- Payable to employees ... types of books: Acct Account No Books General books 62 1, 62 2, 62 7, 151, 141… Detail books 111, 112, 152, 153, 331, 131, 141, 154, 62 1, 62 2, 62 3, 62 7 General detail books 154, 511, 131, 141 Ha Noi...

Ngày tải lên: 25/10/2012, 16:12

... Luật kế toán, điều 57      15 Đạo đức nghề nghiệp Năng lực chuyên môn Bảo mật thông tin Độc lập Khách quan v.v… 16 Đạo đức nghề nghiệp Sinh viên tham khảo: “Chuẩn mực đạo đức nghề nghiệp kế toán”, ban hành theo...

Ngày tải lên: 29/10/2012, 12:10

... the projected free cash flows for 20 06 are: a $ 5 ,61 0 b $ 4,550 c $ 4,490 d $ 6, 550 33 Marshall Company is considering acquiring Lincoln Associates for $ 60 0,000 Lincoln has total outstanding ... estimates have been made for the year 20 06: Operating Income (EBIT) Depreciation Cash Taxes to be paid Income from non operating assets $ 6, 000 500 950 60 No capital investments or changes to ... model, the terminal value that should be added to the forecast is: a $ 78,280 b $ 86, 200 c $ 95,000 d $ 97,850 36 Information from a valuation model for Gemini Corporation is summarized below:...

Ngày tải lên: 01/11/2012, 11:30

... the projected free cash flows for 20 06 are: m $ 5 ,61 0 n $ 4,550 o $ 4,490 p $ 6, 550 33 Marshall Company is considering acquiring Lincoln Associates for $ 60 0,000 Lincoln has total outstanding ... estimates have been made for the year 20 06: Operating Income (EBIT) Depreciation Cash Taxes to be paid Income from non operating assets $ 6, 000 500 950 60 No capital investments or changes to ... model, the terminal value that should be added to the forecast is: u $ 78,280 v $ 86, 200 w $ 95,000 x $ 97,850 36 Information from a valuation model for Gemini Corporation is summarized below:...

Ngày tải lên: 01/11/2012, 11:30

... Profit Center Type Total Inventory 49, 566 36, 353 75,0 36 58,229 15,985 43,415 … 2. 564 .4 76 … 3.138. 261 249.773 392.7 56 3.780.790 Hoang Thi Lan Chi 46 961 1 966 2 … 960 0 … Total Materials Works in process ... VAT 133 152 62 1 ,64 1 ,64 2 (9) (1) 331 138,331… (10) (2) 3333 133 VAT 241 154 (11) (3) 154 411 (4) (12) 128,222 128.222 (5) (13) 151 157 ,63 2 (6) (14) 711 (7) 62 1 ,62 7 ,64 2 (8) Diagram 6: Accounting ... Adjustment Final Total -30, 360 19,2 06 -7,339 67 ,69 7 58,229 15,985 43,415 … 2. 561 .975 … 3.1 36. 768 249.773 382.733 3. 769 .274 … -2.501 … -1.493 -10.023 -11.5 16 Class: K42/21. 06 Academy of Finance Graduation...

Ngày tải lên: 06/11/2012, 10:26