... basis for making judgments and understanding the context of the information The presentation might include comparative information forthe current reporting period and period-to-date budget, the ... understanding of the major accounting principles followed by not -for- profitorganizationsThe principal remaining difficulty will then be designing financial statements that reflect these accounting ... running through the chapters inthe seventh edition is the need for greater accountability and transparency in financial reporting by notfor -profit organizations More than ever before, not -for- profit...
... Experiments and Research (2008) Foundation forthe American Indian (2005) Foundation forthe Child andthe Family (2004) Foundation forthe Promotion and Protection of the Environment and Cultural ... Development (1996) International Institute forthe Development of Citizenship (2009) International Institute forthe Rights of the Child (2003) International Institute for Vital Registration and Statistics ... and Environment (2007) Center for Inquiry (2005) Center for Inter-Ethnic Cooperation (2007) Center for International Earth Science Information Network (1995) Center for International Health and...
... ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFITORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accounting and Financial Reporting Objectives of Accounting ... of the public who finds the arts important Theorganizations introduced inthe preceding paragraphs are the focus of this book: governmental and not -for- profitorganizations They are distinguished ... of the United States Government Accounting and financial reporting standards forthe federal government are illustrated in Chapter 14 Accounting and financial reporting standards for state and...
... financial resources Other Financing Sources include transfers in from other funds andthe proceeds of long-term borrowing Revenues are defined as all other inflows and include taxes, charges for ... Estimated other financing sources Other financing sources Transfers in Debt proceeds Estimated other financing uses Other financing uses Transfers out Encumbrances those resources are recognized in these ... sources and uses of funds; examples are given in detail in Chapters and Revenues and Other Financing Sources are sources (or inflows) of financial resources while Expenditures and Other Financing...
... fish hatcheries for its stocking program During the year, the State placed orders totaling $260,000 for hatchlings, feed, and other supplies These are in addition to the outstanding purchase orders ... assets) installed inthe administration building at a cost of $46,600 The systems were installed andthe amount was paid Paid wages totaling $131,970, including the amount payable at the end ... pay forthe period amounted to $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...
... acquired land for its translator stations inthe amount of $40,000 The remaining cash andthe land are the only resources held by the fund at the beginning of 2012 Other than beginning account ... recorded inthe Supplies Fund accounts inthe following manner.1 The corresponding entry inthe General Fund is entry 22 in Chapter The corresponding entry inthe Water Utility Fund is entry inthe ... Change in assets and liabilities: Increase in customer accounts receivable Increase in interfund receivables (Increase) decrease in inventory Increase (decrease) in accounts payable Increase in accrued...
... From the previous information, prepare, in good form, a Statement of Activities forthe City of Northern Pines forthe year ended June 30, 2012 Northern Pines has no component units 8–9 The City ... $4,321,000 was for buildings; the remainder was for improvements other than buildings The capital outlay expenditures outlined in (2) were completed at the end of the year (and will begin to be depreciated ... Revenues, Expenditures, and Changes in Fund Balances, the City reported proceeds from the sale of land inthe amount of $600,000 The land originally cost $535,000 At the beginning of the year, general...
... contribution inthe amount of $1,000,000 with the stipulation that the principal be invested permanently and that the income be used for research in biology The cash was invested Also during the year ... to the guidance inthe Not -for- Profit Guide as illustrated in Chapter 10 of this text The Health Care Guide calls these organizations Not -for- Profit Nonbusiness-Oriented Organizations ACCOUNTING ... Calvin’s governing board decided to establish this gift as a permanent investment and invested the funds By the end of the year, the investments mentioned in transaction earned $45,000 andthe investments...
... index andthe item disciminability index also indicate the unreliability of Test Knowing that the test is for both good and less competent students inthe group and aims at checking whether and ... and validity as well as achievement tests Chapter 3- The study is the main part of the thesis showing the context of the study andthe detailed results obtained from collected tests and findings ... relevant cue forthe study Finally, the writer collected the data, analysed and evaluated the data in order to find answers to the research questions raised at the very beginning of the study The study...
... spanning the river during the five flooding-stages were analyzed individually, andthe representative concentrations were determined as the arithmetical means forthe three points The inorganic ions ... loads The flow inthe both sides of the routine observation period in 2005, mostly winter, was stable Fig shows the changes in TOC and DOC concentrations with the change of flow in 2005, and Fig ... flooding stage Therefore, we conducted continuous observations at three transverse points over the river during five periods of flooding inthe routine observation period The frequency of flooding-stage...
... adults These studies also were not useful in determining a) the efficacy of BCG vaccine in HCWs or b) the effects on efficacy of the vaccine strain administered Vol 45 / No RR-4 MMWR andthe vaccinee’s ... occurred inthe bacterial strains during the passage of time and by differences in production techniques The vaccine currently available for immunization inthe United States, the Tice strain, was ... heterogeneity inthe efficacy of the BCG vaccine reported inthe individual studies Using a model that included the geographic latitude of the study site andthe data validity score as covariates, they...
... leasing It usually looks for improved program delivery rather than a payback inprofitThe costs of using and maintaining the assets should be included inthe operating budget These include the ... between the individual and members of the board The best approaches begin with establishing a clear understanding between the board andthe employee of the requirements of the position andthe basis ... counterparts The underlying principles for nominating directors are essentially the same for both corporations and not -for- profits In both cases the nomination process involves identifying the organization’s...
... FABP1 during zebrafish embryogenesis The distinct patterns of expression forthe fabp1b (in the intestine) and fabp10 (in the liver) genes inthe developing zebrafish combined represent the expression ... birth and increases another two-fold during the suckling period In hepatocytes, FABP1 mRNA is induced during the first postnatal day, but remains relatively constant during the suckling and weaning ... Variations inthe residues involved inthe binding at site of the human FABP1, and possibly in zebrafish FABP1a and zebrafish FABP1b, may reflect differences inthe binding affinities of the zebrafish...