direct write off method of accounting for uncollectible accounts not generally accepted
Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
... EnhancerChapter Ten ACCOUNTING FOR PRIVATE NOT -FOR- PROFIT ORGANIZATIONS 300Organizations Covered in this Chapter 302Overview of Not -for- Profit Accounting 302Three Classes of Net Assets 302Financial ... OneINTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS 1 Generally Accepted Accounting Principles 3Objectives of Accounting and Financial ... 6Objectives of Accounting and Financial Reporting for the Federal Government 8Objectives of Financial Reporting by Not -for- Profit Entities 8Objectives of Accounting and Financial Reporting for...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
... General Fund ã Accounts for and reports all financial resources not accounted for and reported in another fund. • Special Revenue Funds Account for and report the proceeds of specific rev-enue ... statement offers no ex-amples 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, ... ledger accounts of governmental funds by credits to the Revenues Control account (offset by debits to receivable accounts for revenues susceptible to accrual or by debits to Cash for revenues...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
... Government officials should review aged schedules of receivables periodically in order to determine the adequacy of allowance accounts and to authorize the write- offs of items judged to be uncollectible. ... the future. If collections of write- off taxes are made, the amounts should be returned to general ledger control by making an entry that is the reverse of the write- off entry, so that the procedures ... instead of generally accepted accounting principles [GAAP]). Information shown in Illustration 4–5 would be presented in columnar form with other government type funds in the Statement of Revenues,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
... bottom of Illustration 2–11 for an ex-ample). A similar requirement exists for cash flow statements prepared for com-mercial businesses and private not -for- profit organizations. Accounting for ... $8,000 of old accounts receivable were written off. 6. Accounts receivable collections totaled $1,450,000 from nongovern-mental customers and $48,400 from the General Fund. 7. $1,035,000 of accounts ... c. Prepare a Statement of Net Assets as of December 31, 2012, for the Risk Management Fund. d. Prepare a Statement of Cash Flows for the year ended December 31, 2012, for the Risk Management...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
... 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 ... previous information, prepare, in good form, a Statement of Activi-ties for the City of Northern Pines for the year ended June 30, 2012. North-ern Pines has no component units. 8–9. The City of Grinders ... colleges) are often (but not always) in systems of higher education, with several institutions under the same governing board. Governing board members are ap-pointed by state officials, often the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
... Cash Flows for the Nonprofit Hospital using the indirect method. The direct method is also accept-able (see Illustration 11–5) for private not -for- profit organizations and is required for governmental ... the accrual basis of accounting in the recording of typical ã transactions of a not -for- profit health care organization. Prepare the financial statements for a not -for- profit health care ã ... Reporting—Ownership Forms Equity Section of Balance Type of Entity Components of Financial Report Sheet/Statement of Net Assets Not -for- Profit, Business— FASB ✓ Balance Sheet/Statement of Financial...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
... governments and for not -for- profit organizations. The American Institute of Certified Public Accountants issued Statement of Position 98–3, Auditing of States, Local Governments, and Not -for- Profit Organizations ... expense ratio of not less than 65 percent and maintains a Web site with financial information for a variety of charities (www.give.org). 3 The Web site presents pie charts of not -for- profits’ ex-penses ... Accountants working for, auditing, or providing consulting services to not -for- profit organizations must be aware of certain tax issues related to those organizations. Generally, not -for- profit organizations...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
... not -for- profit) Used in accounting for govern-mental and not -for- profit organizations indicating that portion of net assets that is unrestricted. net increase/decrease in fair value of ... Not -for- Profit Organizations Receiving Federal Awards Replaces former OMB Circular A–128 for state and local governments and A–133 for not -for- profit organizations. Provides guidance for ... liabilities for benefits received, notwith-standing that the receipt of cash or the payment of cash may take place, in whole or in part, in another accounting period. acquisition method A method of...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
... classification, 111 Note disclosures, 304 Not -for- profit accounting, overview, 302–308 Not -for- profit entities assets identification, 322 financial reporting objectives, 8 Not -for- Profit Entities: ... which provides guidance for state and local governmental units. statement of activities (not -for- profit account-ing) One of the three statements required for not -for- profit organizations by ... Acquisitions (FASB Statement 164), 322 Not -for- profit environment, characteristics, 4 Not -for- profit organizations accounting, 1. See also Private not -for- profit organizations financial reporting,...
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Báo cáo hóa học: " Revelation of graphene-Au for direct write deposition and characterization" potx
... 6:424http://www.nanoscalereslett.com/content/6/1/424Page 3 of 7 Exploiting the method of nano-patterning of graphenewith helium ions leads considerable promise for a num-ber of applications in nanoscale electronics, ... microscopyNano-patterning by use of a high-resolution microscopeis a fast developing method which facilitates in situexamination of the microstructure and direct write of arbitrary patterns on the ... cap-ability of the microscope was used to perform theexperiments of nanoscale patterning on the surfaces of graphene.Results and discussionUV-Vis spectral responseThe successful synthesis of graphene...
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- direct write off method of accounting for uncollectible accounts receivable quizlet
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