Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition 12 pot

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

... Enhancer ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS, TENTH EDITION Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 122 1 Avenue of ... Enhanceriii Preface Thank you for considering the tenth edition of Essentials of Accounting for Governmen-tal and Not -for- Profit Organizations . The tenth edition is updated for recent changes including: ... Some organizations possess certain characteristics of both governmental and nongovernmental not -for- profit organizations, and it is necessary to determine whether those organizations are governmental...

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

... categories of reserved and unreserved. The standard affects only the equity section of the balance sheet of governmental funds. It does not change the reporting of net assets of proprietary and fiduciary ... that led to each of the postings (items 1–5). 3 12. Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2 012. 1. Estimated ... sanitation, and $157,333 for streets and sidewalks. There are no outstanding encum-brances at year-end. 1. Prepare a budgetary comparison schedule for the General Fund for 2 012. 3–14. Presented...

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

... Fish and Game Fund . By legislation, revenue in this fund can be used only for the purpose of protection, propagation, and restoration of sport fish and game resources and the expenses of administering ... interest and penalties. The amount of interest and penalties earned in 2 012 by the General Fund of the Village of Elizabeth and not yet recognized is $56,410, but it is expected that only $39,490 of ... amount of $11,000. 4–6. The following information was abstracted from the accounts of the General Fund of the City of Rome after the books had been closed for the fiscal year ended June 30, 2 012. ...

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 ... Governments must assume the cost of closure, including the cost of equipment used, the cost of the landfill cover, and the cost of caring for the site for a period of 30 years after closure, or ... result, accounting is similar to that for business enterprises and includes deprecia-tion, accrual of interest payable, amortization of discounts and premiums on debt, and so on. Governmental...

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 ... liabilities and fund balances $2,148,640 $1,621,230CITY OF SHENANDOAHStatement of Revenues, Expenditures and Changesin Fund Balances Governmental Funds For the Year Ended December 31, 2 012 Total Governmental ... Total Governmental Funds: Balance Sheet B. Government-wide Governmental Activities: Statement of Net AssetsCITY OF SHENANDOAHBalance Sheet Governmental FundsDecember 31, 2 012 and 2011...

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

... SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTING AND REPORTING Health care entities may be private, not -for- profit, governmental, or commer-cial (for- profit). Private, not -for- profit, and ... in the Not -for- Profit Guide as illus-trated in Chapter 10 of this text. The Health Care Guide calls these organizations Not -for- Profit Nonbusiness-Oriented Organizations. ACCOUNTING AND REPORTING ... the accrual basis of accounting in the recording of typical • transactions of a not -for- profit health care organization. Prepare the financial statements for a not -for- profit health care •...

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

... of not -for- profit organizations. Now we will focus on the use of financial and nonfinancial information in evaluat-ing the performance and financial position of not -for- profit organizations and ... assistance to nongovernmental, not -for- profit organi-zations. These groups are covered in Chapters 10, 11, and 12 of this text (state and local governments and public colleges and universities ... management of the organization under audit. Frequently state and local governments and not -for- profit organizations receive funding under a variety of federal programs. Many of these organizations...

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

... endowments. net assets—unrestricted (governmental and not -for- profit) Used in accounting for govern-mental and not -for- profit organizations indicating that portion of net assets that is unrestricted. ... Financial Accounting Foundation in 1984 to set accounting and financial reporting standards for state and local governments and for governmen-tally related not -for- profit organizations. governmental ... GASB provides for functional reporting of ex-penditures for governmental funds, and the FASB provides for functional reporting of expenses for private-sector not -for- profit organizations. ...

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

... 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 FASB ... Organizations, 337, 363 Audit and Accounting Guide: Health Care Organizations, 273 Audit and Accounting Guide: Not -for- Profit Organizations, 6 Audit and Accounting Guide: State and Local Governments, ... for Certain Investments of Not -for- Profit Organizations (Statement 124 ), 306, 312 Accounting for Contingencies (Statement 5), 305 Accounting for Contributions Received and Contributions Made...

Test Bank for Essentials of Accounting for Governmental_1 doc

... categories of reserved and unreserved. The standard affects only the equity section of the balance sheet of governmental funds. It does not change the reporting of net assets of proprietary and fiduciary ... $91,600 for sanitation, and $157,333 for streets and sidewalks. There are no outstanding encum-brances at year-end. 1. Prepare a budgetary comparison schedule for the General Fund for 2 012. ... such as the purchase of goods or services. The most common forms of non-exchange transactions are tax revenues and intergovernmental grants. Most of the activities of governmental funds are...

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