in first out lifo method of accounting for inventories

... between the instant of completed injection of the sample and ignition Outline of method A known volume of the product to be tested is injected into a heated open 200 ml Erlenmeyer flask containing air ... O IEC:1995 -3FOREWORD DIS Report on voting 31/192/DIS 31/197/RVD Full information on the voting for the approval of this amendment can be found in the report on voting indicated in the above ... in any form or by any means, electronic or mechanical including photocopying and microfilm, without permission in writing from the publisher Bureau central de la Commission Electrotechnique Internationale...

Ngày tải lên: 25/12/2013, 10:36

... news reporting, teaching (including multiple copies for classroom use), scholarship, or research, is not an infringement of copyright In determining whether the use made of a work in any particular ... and not for 38 profit does not insulate it from a finding of infringement, any more than the commercial character of a use bars a finding of fairness.”) Rather, the commercial or non-transformative ... (finding substantial similarity between five definitions or “processes” incorporated from plaintiff’s management training seminar materials into defendant’s management training 20 Chapter of...

Ngày tải lên: 23/03/2014, 12:20

... TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accounting and Financial Reporting Objectives of Accounting ... Objectives of Accounting and Financial Reporting for the Federal Government Objectives of Financial Reporting by Not -for- Profit Entities Objectives of Accounting and Financial Reporting for State and ... 302 Overview of Not -for- Profit Accounting 302 Three Classes of Net Assets 302 Financial Reporting 303 Note Disclosures 304 Accounting for Contributions, Including Reclassifications of Net Assets...

Ngày tải lên: 20/06/2014, 20:20

... Other Financing Sources are sources (or inflows) of financial resources while Expenditures and Other Financing Uses represent uses (or outflows) of financial resources Other Financing Sources include ... 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 ... buildings, or equipment (capital) or for payment of interest and principal on debt (debt service) Transfers out of a fund to other funds are classified as Other Financing Uses An example of the...

Ngày tải lên: 20/06/2014, 20:20

... 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, ... relative to governmental fund balances Generally accepted accounting principles permit two methods of accounting for inventories Under the purchases method, Expenditures are debited when supplies are ... 237,500 2/1/10 4:42:31 PM Accounting for the General and Special Revenue Funds 111 RECOGNITION OF INVENTORIES IN GOVERNMENTAL FUNDS In most cases, supplies inventories are insignificant relative to...

Ngày tải lên: 20/06/2014, 20:20

... (Hint: credit Net Increase in Fair Market Value of Investments) 13 In addition to the claims paid in entry above, estimates for the liability for the Town’s portion of known claims since the inception ... accounts for its inventories on the perpetual inventory basis because the information is needed for proper performance of its primary function Accordingly, when supplies are issued, the Inventory ... basis of accounting Fixed assets and long-term debt are included in the accounts As indicated earlier in this chapter, enterprise funds are to use accounting and reporting standards provided for...

Ngày tải lên: 20/06/2014, 20:20

... Enhancer 350,000 From the preceding information, prepare (in good form) a Statement of Net Assets for the City of Southern Springs as of April 30, 2012 Assume that outstanding bonds were issued to acquire ... previous information, prepare, in good form, a Statement of Activities for the City of Northern Pines for the year ended June 30, 2012 Northern Pines has no component units 8–9 The City of Grinders ... Operating (loss) Nonoperating income Investment income Change in net assets Net assets—beginning of year Net assets—end of year 5,000 5,000 3,000 106,000 $109,000 CITY OF SHENANDOAH Statement of...

Ngày tải lên: 20/06/2014, 20:20

... Gains on Investments Decrease in Patient Accounts Receivable Increase in Contributions Receivable Increase in Supplies Increase in Accounts Payable Increase in Accrued Expenses Gain on Sale of ... all of which was received in cash This included $822 in unrestricted gifts and bequests, $750 in unrestricted income on investments of endowment funds, and $284 in investment income from other investments: ... University Accounting Private Institutions 355 11–4 Define and outline the accounting required for each of the following types of agreements: a Charitable lead trusts b Charitable remainder trusts...

Ngày tải lên: 20/06/2014, 20:20

... not -for- profit organizations GOVERNMENTAL AUDITING Auditing of governmental and not -for- profit entities has much in common with auditing of business enterprises, including making judgments about internal ... concern of not -for- profit organizations is the obtaining and preservation of tax-exempt status and the avoidance or minimization of unrelated business income tax During the initial organizing of a ... many governments and not -for- profits report nonfinancial information in addition to their financial statements The framework for combining financial and nonfinancial information to more effectively...

Ngày tải lên: 20/06/2014, 20:20

... guidance for accounting and financial reporting for both public and private institutions of higher education Financial Accounting Foundation (FAF) Parent organization of the Financial Accounting Standards ... 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 ... assets—invested in capital assets, net of related debt (governmental) The portion of net assets—permanently restricted (not -for- profit) Used in accounting for not-forprofit organizations indicating...

Ngày tải lên: 20/06/2014, 20:20

... Accounting and Financial Reporting for Certain Investments and for External Investment Pools (Statement 31), 139, 826 Accounting and Financial Reporting for Impairment of Capital Assets and for ... Standards Board (FASB), Accounting for Certain Investments of Not -for- Profit Organizations (Statement 124), 306, 312 Accounting for Contingencies (Statement 5), 305 Accounting for Contributions Received ... Financial Reporting for Certain Investments and for External Investment Pools (GASB Statement 31), 194, 284 Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries...

Ngày tải lên: 20/06/2014, 20:20

... Other Financing Sources are sources (or inflows) of financial resources while Expenditures and Other Financing Uses represent uses (or outflows) of financial resources Other Financing Sources include ... 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 ... buildings, or equipment (capital) or for payment of interest and principal on debt (debt service) Transfers out of a fund to other funds are classified as Other Financing Uses An example of the...

Ngày tải lên: 21/06/2014, 04:20

... 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, ... relative to governmental fund balances Generally accepted accounting principles permit two methods of accounting for inventories Under the purchases method, Expenditures are debited when supplies are ... 237,500 2/1/10 4:42:31 PM Accounting for the General and Special Revenue Funds 111 RECOGNITION OF INVENTORIES IN GOVERNMENTAL FUNDS In most cases, supplies inventories are insignificant relative to...

Ngày tải lên: 21/06/2014, 04:20

... be performed within the accounting and budgeting framework of the General Fund In such cases, the accounting and financial reporting standards discussed in this chapter should be followed for the ... standards for a number of forms of leases including operating leases and capital leases GASB Statement No 13 accepts the FASB’s SFAS No 13 definitions of these two forms of leases and prescribes accounting ... to 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...

Ngày tải lên: 21/06/2014, 04:20

... (Hint: credit Net Increase in Fair Market Value of Investments) 13 In addition to the claims paid in entry above, estimates for the liability for the Town’s portion of known claims since the inception ... accounts for its inventories on the perpetual inventory basis because the information is needed for proper performance of its primary function Accordingly, when supplies are issued, the Inventory ... basis of accounting Fixed assets and long-term debt are included in the accounts As indicated earlier in this chapter, enterprise funds are to use accounting and reporting standards provided for...

Ngày tải lên: 21/06/2014, 04:20

... 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, provides requirements for investment pools Internal investment pools, which account for investments ... investments Accounting for Investments GASB Statement 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, applies to (1) interest-earning investment contracts ... investments in a company to justify the equity method of accounting (see an intermediate accounting text), then the equity method of accounting would be followed cop2705X_Ch07_189-219.indd 195 2/1/10...

Ngày tải lên: 21/06/2014, 04:20

... outstanding at the beginning of the year, including bonds, notes, and capital leases payable Adding Internal Service Funds to Governmental Activities Internal service funds are not included in ... represent beginning balances and (as a starting point) have been grouped into one Net Assets account The $502,500 entry appearing at the bottom of the first column of numbers is the beginning of the ... for Law Enforcement Charges for Services Other Financing Sources Proceeds of Bonds Premium on Bonds Transfers In Special Items Proceeds of Sale of Land Gain on Sale of Land Net Assets at beginning...

Ngày tải lên: 21/06/2014, 04:20

... not -for- profit organizations GOVERNMENTAL AUDITING Auditing of governmental and not -for- profit entities has much in common with auditing of business enterprises, including making judgments about internal ... concern of not -for- profit organizations is the obtaining and preservation of tax-exempt status and the avoidance or minimization of unrelated business income tax During the initial organizing of a ... many governments and not -for- profits report nonfinancial information in addition to their financial statements The framework for combining financial and nonfinancial information to more effectively...

Ngày tải lên: 21/06/2014, 04:20

... guidance for accounting and financial reporting for both public and private institutions of higher education Financial Accounting Foundation (FAF) Parent organization of the Financial Accounting Standards ... 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 ... assets—invested in capital assets, net of related debt (governmental) The portion of net assets—permanently restricted (not -for- profit) Used in accounting for not-forprofit organizations indicating...

Ngày tải lên: 21/06/2014, 04:20

... comes first 3.6.2 After performing the initial tests, slowly agitate the mixer drum just prior to performing the next set of tests Mix the test batch concrete for at least one minute at mixing ... from vibration for the duration of the test 3.5.3 Obtain concrete from the simulated in- place concrete and perform slump every hour until slump has reached the specified minimum in- place slump ... Slump Loss Report, OMR Form 712.1 Rev 9/4/09 South Carolina Department of Transportation Slump Loss Report Time Slump from Slump from mixer truck in- place % Air (if air entrained) Concrete Ambient...

Ngày tải lên: 10/07/2014, 23:20