Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition 1 ppt

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt

... and Journal Entriescop2705X_Ch 01_ 0 01- 019 .indd 11 cop2705X_Ch 01_ 0 01- 019 .indd 11 2 /1/ 10 4:34:43 PM2 /1/ 10 4:34:43 PMApago PDF Enhancer Essentials of Accounting for Governmental and Not -for- Profit ... cop2705X_Ch 01_ 0 01- 019 .indd 16 cop2705X_Ch 01_ 0 01- 019 .indd 16 2 /1/ 10 4:34:43 PM2 /1/ 10 4:34:43 PMApago PDF Enhanceriii Preface Thank you for considering the tenth edition of Essentials of Accounting for ... vicop2705X_FM_i-x.indd vi 2/2 /10 1: 17: 21 PM2/2 /10 1: 17: 21 PMApago PDF Enhancer Introduction to Accounting and Financial Reporting for Governmental and Not -For- Profit Organizations The truth...

33
1,399
0

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

... $ 8 81, 300 $ (1, 200) Licenses and permits 12 5,500 10 3,000 10 3,000 ——— Intergovernmental revenues 200,000 18 6,500 18 6,500 ——— Charges for services 90,000 90,000 91, 000 1, 000 Fines and forfeits ... Miscellaneous revenues 19 ,500 19 ,500 19 ,500 ——— Total revenues 1, 350,000 1, 314 ,000 1, 314 ,500 500Expenditures and encumbrances: General government 12 9,000 12 9,000 12 1,805 7 ,19 5 Public safety ... $499,200 for general gov-ernment, $13 1,345 for parks and recreation, $ 91, 600 for sanitation, and $15 7,333 for streets and sidewalks. There are no outstanding encum-brances at year-end. 1. Prepare...

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf

... cop2705X_Ch04_087 -12 1.indd 11 8cop2705X_Ch04_087 -12 1.indd 11 8 2 /1/ 10 4:42: 31 PM2 /1/ 10 4:42: 31 PMApago PDF Enhancer Accounting for the General and Special Revenue Funds 11 34–3. On January 1, 2 012 , the ... resources and the out-standing encumbrances are for capital additions. cop2705X_Ch04_087 -12 1.indd 11 2cop2705X_Ch04_087 -12 1.indd 11 2 2 /1/ 10 4:42: 31 PM2 /1/ 10 4:42: 31 PMApago PDF Enhancer 11 6 Chapter ... 25,000Fund Balance, January 1, 2 012 212 ,500Fund Balance, December 31, 2 012 $ 237,500cop2705X_Ch04_087 -12 1.indd 11 0cop2705X_Ch04_087 -12 1.indd 11 0 2 /1/ 10 4:42: 31 PM2 /1/ 10 4:42: 31 PMApago PDF Enhancer96...

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc

... Processbb 55,000 bb 4 ,12 5 ,14 0 886,500 bb bb 468 ,12 55 200,000 10 ,000 13 17 55,000 11 529,300 12 2,800 15 7 12 7,600 529,300 11 8 58,900 10 17 ,800 19 0,000 11 0,000 4,654,440 1, 009,300 14 3 ,12 5Accounts Payable ... 3 31, 000Total net assets $1, 600,520 $603,500cop2705X_Ch06 _15 4 -18 8.indd 17 1cop2705X_Ch06 _15 4 -18 8.indd 17 1 2 /1/ 10 5:47:23 PM2 /1/ 10 5:47:23 PMApago PDF Enhancer 17 0 Chapter 6true for governmental funds, ... Interest7 11 0,400 7 60,000 15 12 2,800 8 17 ,200 9 18 9,000 17 ,800 10 8 253,600 8 92,900364,000 15 2,900 12 2,800 17 ,200 17 1,200Capital Contributions Transfers Out 12 ,500 4 14 200,000 12 ,500 200,000*...

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf

... assets—beginning of year 10 6,000 Net assets—end of year $10 9,000CITY OF SHENANDOAHStatement of Net Assets Government-wide Statements December 31, 2 011 December 31, 2 011 Governmental ActivitiesCurrent ... 2,500,000 1, 250,000 12 ,520,00025,000 1, 560,0002 ,10 0,000 13 5,000 11 ,300,000 18 5,0006,300,00056 ,10 0,000 31, 400,0008,900,000 420,000 $13 4,695,000$ 22,000,000 16 ,200,0004,800,000 1, 725,000830,000 1, 525,00025,000,0003,200,00033 ,17 5,0009,000,0002,300,0006,300,0005,040,000 1, 500,0002 ,10 0,000 ... December 31, 2 012 Adjustments Special to General Revenue Government- Statement of Assets Fund Fund Total wide Net AssetsCash and cash equivalents $14 0,8 21 $15 ,280 $15 6 ,10 1 $15 6 ,10 1Inventories...

33
3,984
0

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot

... Liabilities and Net Assets 2 012 $ 2,930 12 ,10 67 ,15 0 50022,686 1, 620 19 ,680 11 ,400$55,386$ 900 1, 000 1, 0002,900 9,800 12 ,700 1, 620 14 ,866 16 ,486 14 ,650 11 ,550 42,686$55,386 2 011 $ 2,450 12 ,6004,450 ... 400 19 ,900 1, 500 17 ,10 0 11 ,000$49,500$ 800900 1, 0002,700 10 ,800 13 ,500 1, 500 13 ,10 0 14 ,600 10 ,10 0 11 ,300 36,000$49,500cop2705X_Ch12_362-385.indd 376cop2705X_Ch12_362-385.indd 376 2 /1/ 10 ... purchase of property, plant, and equipment. cop2705X_Ch 11_ 335-3 61. indd 361cop2705X_Ch 11_ 335-3 61. indd 3 61 2 /1/ 10 6 :19 :29 PM2 /1/ 10 6 :19 :29 PMApago PDF Enhancer Accounting for Hospitals and Other...

33
1,794
0

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx

... line 11 Investments—program-related. See Part IV, line 11 Intangible assets Other assets. See Part IV, line 11 12 13 14 15 16 b 10 c 12 13 14 15 16 17 18 19 ... cop2705X_Ch13_386- 419 .indd 401cop2705X_Ch13_386- 419 .indd 4 01 2 /1/ 10 6:42:49 PM2 /1/ 10 6:42:49 PMApago PDF Enhancer Auditing, Tax-Exempt Organizations, and Evaluating Performance 405not -for- profit ... issued in 19 94. In addition, a cop2705X_Ch13_386- 419 .indd 410 cop2705X_Ch13_386- 419 .indd 410 2 /1/ 10 6:42:50 PM2 /1/ 10 6:42:50 PMApago PDF Enhancer 414 Chapter 13 Questions and Exercises 13 1. Using...

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc

... municipality for a school district. Governmental and Not -for- Profit Accounting Terminology Glossarycop2705X_glossary_G1-G18.indd G-1cop2705X_glossary_G1-G18.indd G -1 2 /1/ 10 7:57:38 PM2 /1/ 10 7:57:38 ... materiality is set and audit cop2705X_glossary_G1-G18.indd G -12 cop2705X_glossary_G1-G18.indd G -12 2 /1/ 10 7:57:39 PM2 /1/ 10 7:57:39 PMApago PDF Enhancer Governmental and Not -for- Profit Accounting Terminology ... Information (q.v.) by the GASB. cop2705X_glossary_G1-G18.indd G -10 cop2705X_glossary_G1-G18.indd G -10 2 /1/ 10 7:57:39 PM2 /1/ 10 7:57:39 PMApago PDF Enhancer Governmental and Not -for- Profit Accounting...

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot

... cop2705X_glossary_G1-G18.indd G -18 cop2705X_glossary_G1-G18.indd G -18 2 /1/ 10 7:57:40 PM2 /1/ 10 7:57:40 PMApago PDF EnhancerIndex I -12 Special revenue funds, 14 accounting, 87 closing entry, 10 9 11 0 ... Private not -for- profit organizations financial reporting, 1 cop2705X_index_I1-I13.indd I-9cop2705X_index_I1-I13.indd I-9 2 /1/ 10 7:58:44 PM2 /1/ 10 7:58:44 PMApago PDF EnhancerI -11 Index ... 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 FASB Statement 11 7....

Test Bank for Essentials of Accounting for Governmental_1 doc

33
1,847
0

Xem thêm