... for these assets and liabilities Accmal accountingfor financial activities can be viewed as either redundant or straightforward (e.g., the accountingfor interest accmals) In contrast, the accounting ... Given accountingand value relations CSR, NIR, FAR, OAR, and PVR, unbiased accounting obtains if, and only if j] = Ef\ I R';Ef+T{Cf^T+t] or, equivalently 1as J Valuation and Clean Surplus Accounting ... current accounting numbers A dynamic linear information model We continue to distinguish between financial and operating activities Since we assume perfect accountingfor the financial activities, ...
... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORTEXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTINGFOR PAYROLL AND SALARY DEDUCTIONS ... Thesis foraccounting speciality Do Kieu Oanh-7a03 Accounting form ”General Journal” which iused by SHODEX has many features adapt and convenient to practice bookkeeping on computer Therefore, accounting ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...
... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTINGFOR PAYROLL AND SALARY DEDUCTIONS ... use Form 01- LDTL- Time sheet Form 02- LDTL- Payroll Form 03- LDTL- Leaves paid by social insurance Form 04- LDTL- Social insurance payment voucher Form 05- LDTL- Bonuses payment voucher Form ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...
... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTINGFOR PAYROLL AND SALARY DEDUCTIONS ... use Form 01- LDTL- Time sheet Form 02- LDTL- Payroll Form 03- LDTL- Leaves paid by social insurance Form 04- LDTL- Social insurance payment voucher Form 05- LDTL- Bonuses payment voucher Form ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...
... resources and the environment and economic activity It is essential to understand the key physical flows and stocks and how they affect humans and economic activitiesand values A complete accounting ... separates forestland from the timber inventory “Forests and other wooded land” are valued at the average value of agricultural land In general, edaphic and geomorphologic factors make forestland less ... For example, forest roads are a costly input to the production of many forest products, including timber, minor forest products, and recreation Yet standard accounting practices, especially for...
... Management and Budget (OMB), and the Comptroller General in October 1990 It is responsible for promulgating accounting standards for the United States Government An accounting standard is typically formulated ... Government Accounting Standards and a Federal Accounting Standards Advisory Board,” Amended October 1, 1999 • “Mission Statement: Federal Accounting Standards Advisory Board” Federal Accounting Standards ... Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 ACCOUNTING STANDARD ACCOUNTING STANDARD Paragraph 76 of SFFAS No 7, Accounting...
... significant for non-Hispanic whites andfor Hispanics, but not for blacks In specification 4, the hours effect is small and not significant for non-Hispanic whites and blacks The growth in the standard ... the standard errors are larger for Hispanics and blacks as compared with non-Hispanic whites, especially for the more saturated specifications Thus, results for black and Hispanic teens reinforce ... specifications and is 0.450 for black teens, followed by 0.121 for whites, and 0.055 for Hispanics Panel C of Table presents the results for hours In specification 1, the hours effect is negative and significant...
... al (1994), Shin (1994) and Devereux (2001) for the U.S and Devereux and Hart (2006) and Hart (2006) for Britain] For insightful surveys see Brandolini (1995) and Abraham and Haltiwanger (1995) ... Real Wages and the Business Cycle: Accountingfor Worker and Firm Heterogeneity1 Anabela Carneiro Universidade Porto and CEF.UP2 Paulo Guimarães University of South Carolina, CEF.UP and IZA Bonn ... earnings of newly hired workers by 3.53 percent and by only 2.94 percent and 2.72 percent, respectively, for stayers and separating workers Accounting only for worker unobserved heterogeneity yields...
... DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER INFORMATION 1 CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING 4 PART I: ACCOUNTINGFOR REVENUE AND OTHER FINANCING SOURCES ... accrual accountingand the budget are complementary Accrual-basis accounting often provides better information than cash-basis accountingfor evaluating performance It can provide more information for ... INFORMATION, AND OTHER INFORMATION 10 The different types of revenue, and the complexity of accountingfor revenue and other financing sources, increase the importance of certain disclosures and...
... applications (McCormick and Tinsley, 1987; Borland, Goff and Pulsinelli (1992); Tucker and Amato, 1993; Murphy and Trandel, 1994; Toma and Cross, 1996; Goff, 2004; and Tucker, 2005; Pope and Pope 2009), ... Amato, Gandar, and Zuber, 2001, and Rishe, 2003), and alumni giving (Siegelman and Carter, 1979; Siegelman and Brookheimer, 1983; Baade and Sundberg, 1994; Grimes and Chressanthins, 1994; and Rhoads ... available for college athletic programs for several reasons First, even though the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and the American...
... TO ACCOUNTINGAND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accountingand Financial Reporting Objectives of Accounting ... libraries, and performing arts organizations that are owned or controlled by governments Accountingand financial reporting standards for profit-seeking businesses andfor nongovernmental not -for- profit ... OF ACCOUNTINGAND FINANCIAL REPORTING All three standards-setting organizations—the Federal Accounting Standards Advisory Board, the Financial Accounting Standards Board, and the Governmental Accounting...
... $748,800 and revenues from business licenses were $137,202 Expenditures were $499,200 for general government, $131,345 for parks and recreation, $91,600 for sanitation, and $157,333 for streets and ... needed to facilitate revenue budgeting andaccounting Commonly used major revenue source classes are: Taxes Charges for services Licenses and permits Fines and forfeits Intergovernmental revenues ... common form of classification by organizational unit Activities are specific and distinguishable lines of work performed by organizational units Examples of activities are solid waste collection and...
... 4:42:28 PM Accountingfor the General and Special Revenue Funds 91 Interfund Services Provided and Used Interfund services provided and used represent transactions involving sales and purchases ... licenses and permits, fines and forfeits, intergovernmental revenue, charges for services, and other sources not susceptible to accrual are recognized on the cash basis Collections for the year ... $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 employees’ share of FICA and Medicare...
... FASB standards The four categories are (1) operating, (2) noncapital financing activities, (3) capital and related financing activities, and (4) investing activities Cash flows from operating activities ... Illustration 2–11 for an example) A similar requirement exists for cash flow statements prepared for commercial businesses and private not -for- profit organizations Apago PDF Enhancer Accountingfor Municipal ... examines accountingand reporting for proprietary funds These funds account for those activities of the government that are business-like in nature,—i.e they charge other entities for goods and services...
... bookstores, and food service operations GASB requirements for business-type activities call for accrual accountingfor debt, including accrual of interest and amortization of debt discount and premium ... service activities, and athletics Debt for academic facilities may be issued for the institution but is often issued as state general obligation debt Accountingand Financial Reporting for Public ... restricted net assets total $554,000 for governmental activitiesand $215,000 for businesstype activities Include a Total column 8–8 The following information is available for the preparation of the governmentwide...
... would for other commercial enterprises Equity accounts consist of paid in capital and retained earnings For further information on commercial accounting, consult intermediate and advanced accounting ... SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTINGAND REPORTING Health care entities may be private, not -for- profit, governmental, or commercial (for- profit) Private, not -for- profit, and commercial ... 2/1/10 6:21:41 PM Accountingfor Hospitals and Other Health Care Providers 379 Questions and Exercises 12–1 Describe the accounting treatment by hospitals and health care organizations for each of...
... Tax-Exempt Organizations, and Evaluating Performance 387 and (3) the use of financial and nonfinancial measures to evaluate the performance and financial position of government and not -for- profit organizations ... FASB and GASB) affirmed that the GASB has the jurisdictional authority to include service efforts and accomplishments in its financial accountingand reporting standard-setting activitiesfor ... The reporting requirements for supplemental information are complex and are presented in flowchart form in Exhibit 14.1 of the AICPA Audit andAccounting Guide: State and Local Governments The...
... reports The Federal Accounting Standards Advisory Board (FASAB) establishes the accountingand reporting standards for the U.S government overall andfor federal agencies and departments The ... Glossary Governmental and Not -for- Profit Accounting Terminology A accounting entity Where an entity is established for the purpose of accountingfor a certain activity or activities See fiscal ... and selecting board members, but not for setting standards Financial Accounting Standards Board (FASB) Independent seven-member body des- ignated to set accountingand financial reporting standards...
... 1725 and 1483 for the Holstein and the Normandy breeds, respectively The number of candidates for service was 24 in Holstein and 28 in Normandy The available semen corresponded to 117% and 129% ... Holstein breed, and seven for type, three for functionality and two for production in the Normandy breed) The breeder function mentioned previously was a linear function of standardized sire ... traits Sires with an EBV for ease of birth, lower or equal to 87 in Holstein and 86 in Normandy, were forbidden for heifers, which led to forbidding respectively 12.9% and 7.5% of all the matings...