preparing financial statements and reports

... Federal and Other Governmental Awards 18 - 21 Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements ... 2009 financial statements, and in our report dated January 20, 2010, we expressed an unqualified opinion on those financial statements We conducted our audit in accordance with auditing standards ... America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States Those standards require that we plan and...

Ngày tải lên: 18/06/2014, 20:20

... make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of support, revenue and expenses during ... and Equipment: The cost and related accumulated depreciation of the property and equipment as of June 30, consisted of the following: 2010 Building and improvements Equipment and furniture Land ... 2010, the date the financial statements were available for issuance, and has determined that no adjustments are necessary to the amounts reported in the accompanying financial statements nor have...

Ngày tải lên: 18/06/2014, 20:20

... 7/1/09-6/30/10 7/1/09-6/30/10 7/1/09-6/30/10 5/1/09-6/30/10 184,968 383,538 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 107-G1077JAG-10 184,968 477,385 N/A N/A N/A N/A N/A N/A N/A Total ... www.adultpdf.com 21 Consultants and Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in ... Standards This report is intended solely for the information and use of the Board of Directors, the audit committee, management, and others within the Organization and is not intended to be and...

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 19/06/2014, 15:20

Ngày tải lên: 19/06/2014, 15:20

... party and all the risks and rewards of the asset have been substantially transferred Cash and cash equivalents Cash and cash equivalents comprise cash on hand and at banks, demand deposits and ... consolidated financial statements For comparative purposes, the accompanying financial statements for 2011 include the consolidated statement of financial position at December 31, 2010 and the consolidated ... described in Note 3.f i) Financial assets and liabilities Financial investments All normal purchases and sales of financial assets are recognized in the statement of financial position on the...

Ngày tải lên: 18/02/2014, 05:20

... 3  Financial Statements Balance Sheets 7  Statements of Revenues, Expenses and Changes in Fund Net Assets .8  Statements of Cash Flows 9  Notes to Financial Statements ... York, as of June 30, 2010 and 2009 and the related statements of revenues, expenses and changes in fund net assets and cash flows for the years then ended These financial statements are the responsibility ... 73%) Overview of the Financial Statements This annual financial report consists of three parts: Management’s discussion and analysis (this section), basic financial statements and supplemental information...

Ngày tải lên: 19/06/2014, 21:20

... accounting and financial reporting, the IDA follows the pronouncements of the GASB In addition, IDA follows only the pronouncements of all applicable Financial Accounting Standards Board Statements and ... component unit of The City of New York) Notes to Financial Statements (continued) Background and Organization (continued) property and leases and, in certain circumstances, by guarantees from ... Stadium, LLC and a Lease Agreement and Installment Sales Agreement with Queens Ballpark Company, LLC and, accordingly, are given no accounting recognition in the accompanying financial statements...

Ngày tải lên: 19/06/2014, 21:20

... Notes to Financial Statements (continued) Bonds Payable (continued) At June 30, 2010 and June 30, 2009, $81,720,000 and $82,280,000, respectively, of the Series 2009 Bonds remained outstanding ... 2006 and certain funds and accounts held under the PILOT Bonds Indenture Payment of principal and interest on the PILOT Revenue Bonds maturing on September 1, 2009, March 1, 2010 through and including ... balance and notional amounts of derivative instruments outstanding, classified by type, and the changes in fair value of such derivative instruments for the year ended as reported in the 2010 financial...

Ngày tải lên: 19/06/2014, 21:20

... Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards The Board of ... of the City of New York, and the related statements of revenues, expenses and changes in fund net assets and cash flows as of June 30, 2010 and for the year then ended, and have issued our report ... Business Assistance Fund/UMEZ Staten Island North Shore Study – Land and Transportation NYC Media Scenario Series Harbor District Ferry Service Feasibility and Branding Initiative Environmental Consulting...

Ngày tải lên: 19/06/2014, 21:20

... 3  Financial Statements Balance Sheets 7  Statements of Revenues, Expenses and Changes in Fund Net Assets .8  Statements of Cash Flows 9  Notes to Financial Statements ... York, as of June 30, 2010 and 2009 and the related statements of revenues, expenses and changes in fund net assets and cash flows for the years then ended These financial statements are the responsibility ... 73%) Overview of the Financial Statements This annual financial report consists of three parts: Management’s discussion and analysis (this section), basic financial statements and supplemental information...

Ngày tải lên: 19/06/2014, 21:20

... accounting and financial reporting, the IDA follows the pronouncements of the GASB In addition, IDA follows only the pronouncements of all applicable Financial Accounting Standards Board Statements and ... component unit of The City of New York) Notes to Financial Statements (continued) Background and Organization (continued) property and leases and, in certain circumstances, by guarantees from ... Stadium, LLC and a Lease Agreement and Installment Sales Agreement with Queens Ballpark Company, LLC and, accordingly, are given no accounting recognition in the accompanying financial statements...

Ngày tải lên: 19/06/2014, 21:20

... Notes to Financial Statements (continued) Bonds Payable (continued) At June 30, 2010 and June 30, 2009, $81,720,000 and $82,280,000, respectively, of the Series 2009 Bonds remained outstanding ... 2006 and certain funds and accounts held under the PILOT Bonds Indenture Payment of principal and interest on the PILOT Revenue Bonds maturing on September 1, 2009, March 1, 2010 through and including ... balance and notional amounts of derivative instruments outstanding, classified by type, and the changes in fair value of such derivative instruments for the year ended as reported in the 2010 financial...

Ngày tải lên: 19/06/2014, 21:20

... accaqueries@bpp.com Overview of Preparing Financial Statements The paper aims to test your ability to: • Describe the role and function of external financial reports and identify their users • Explain ... of financial statements The main financial statements Pay particular attention, as it is essential background information Composition of published financial statements Nature, principles and ... the drawings and capital accounts Balancing accounts and preparing financial statements Work though the questions very carefully Make sure that you understand the answer to Question and can reproduce...

Ngày tải lên: 28/06/2014, 22:20

... entries to write off a bad debt and the effect on accruals and prepayments in preparing the income statement and balance financial statements sheet PAGE Preparing Financial Statements (INT) (Continued) ... (last in first out) and AVCO (average cost) The financial statements of a sole trader 2: depreciation and bad and The financial statements of a sole trader 1; inventory, accruals and prepayments ... Interpretation of Financial Statements (a) Revise users of financial statements and their information needs (b) Explain the advantages and disadvantages of interpretation based on financial statements...

Ngày tải lên: 06/08/2014, 10:20

... accaqueries@bpp.com Overview of Preparing Financial Statements The paper aims to test your ability to: • Describe the role and function of external financial reports and identify their users • Explain ... of financial statements The main financial statements Pay particular attention, as it is essential background information Composition of published financial statements Nature, principles and ... APPROACHING PREPARING FINANCIAL STATEMENTS The paper develops the foundations of accounting techniques and places particular emphasis on: • • • • The operation of financial accounting systems Preparing...

Ngày tải lên: 06/08/2014, 10:20

... the drawings and capital accounts Balancing accounts and preparing financial statements Work though the questions very carefully Make sure that you understand the answer to Question and can reproduce ... equation; nature of capital and drawings (withdrawals on account of profit) Payables and receivables Make sure you understand this Learn the definitions of receivables and payables Try Question ... tax Work though this section slowly and make sure you understand the principles involved The accountancy treatment of input and output sales tax Try Questions and in the Exam Question Bank of your...

Ngày tải lên: 06/08/2014, 10:20

... The cost of goods sold, accruals and prepayments Priority = High Date due: Exam Guidance Adjustments to the trial balance for items such as inventory, accruals and prepayments feature regularly ... usually a number of MCQs on accruals and prepayments Guidance through the Study Text These topics are covered in Chapter 11 The cost of goods sold, accruals and prepayments Section Approach Essential ... Adjustments for closing inventory Accruals and prepayments Pay particular attention to this , as it features in every exam Accruals are expenses not yet paid for and so are a liability in the balance...

Ngày tải lên: 06/08/2014, 10:20

... $3,250.80 $3,463.60 On January 19X9 Davies Co owned freehold land and buildings which had cost $500,000 (building element $200,000) and had a net book value of $460,000 On 31 December 19X9 this ... between trade and settlement discounts and their accounting treatments The operation of control accounts Pay particular attention to this section Typical entries to the receivables and payables ... Essential points Bank statement and cash book Read through quickly The bank reconciliation Read through carefully Common causes of differences between the cash book and the bank statement Worked...

Ngày tải lên: 06/08/2014, 10:20

... understand the theory, then you will find it difficult to understand what the standards are for Confusion between provisions and contingencies Not learning practical examples of adjusting and non-adjusting ... Accounting conventions and standards Priority = High Examined: 6/05 Date due: Exam Guidance This is a key area for discussion questions and has been examined in the pilot paper and both full exams ... revisions to IAS and IAS and a new standard IFRS All of these are examinable from December 2004 Exam focus point The June 2005 exam had a 12 mark limited liability company balance sheet and MCQs Guidance...

Ngày tải lên: 06/08/2014, 10:20