... twogroups of people, the communicator, or rhetor, and the audience. Celie, the main character ofthe movie, shows the impact of rhetoric inalmost every aspect of her life. The effects of rhetoric ... relate to each other. The movie The Color Purpleis about relationships. Therefore rhetoric plays a veryimportant role in thismovie. Throughout The Color Purple the impact of rhetoric can beseen ... TheDirect and Indirect Impact of RhetoricIn the world that we live in, rhetoric alwaysaffects and is apart of everything that happens. Rhetoric, in...
... standards to the principals the U.S. Office of Management and Budget, the U.S. Department ofthe Treasury, and the U.S. Government Accountability Office. The FASAB has issued six Statements of Federal ... more ofthe following characteristics: Popular election of officers or appointment (or approval) of a controlling major- a. ity ofthe members ofthe organization’s governing body by officials ... First, the primary government ei-ther appoints a voting majority ofthe governing body ofthe other organization or members ofthe primary government’s governing body hold a majority ofthe seats...
... amounts is encouraged but not required. The format ofthe schedule (or statement) may be that ofthe budget document, or in the form used for the Statement of Revenues, Expenditures, and Changes ... Record the actual expenditures and reversal ofthe associated encumbrance. You should follow the format ofthe entries provided in entries 1 to 7 ofthe appendix to Chapter 3. 3–16. The City of ... PDF Enhancer Accountingforthe General and Special Revenue Funds It is evident from the state ofthe country, from the habits ofthe people, from the experience we have had on the point itself,...
... accounts and to authorize the write- offs of items judged to be uncollectible. Although the levy of property taxes creates a lien against the underlying property in the amount ofthe tax, accumulated ... future. If collections of write- off taxes are made, the amounts should be returned to general ledger control by making an entry that is the reverse ofthe write- off entry, so that the procedures described ... In the trial balance ofthe General Fund ofthe Village of Elizabeth, liabilities (Accounts Payable and Due to Federal Government) total $165,000. Cash ofthe General Fund on the date of the...
... $10,000 ofthe transfer from the General Fund was forthe purchase ofthe equipment. Further, assume the remainder ofthe transfer from the General Fund and all of the advance from the enterprise ... enterprises often issue debt, called revenue bonds, that is pay-able solely from the revenues ofthe enterprise. These bonds are recorded directly in theaccountsofthe enterprise fund. On the other ... 6–3). Statement of Cash Flows The Statement of Cash Flows forthe proprietary funds forthe Village of Elizabeth is presented as Illustration 6–5. Note that the figure for cash and cash...
... the previous information, prepare, in good form, a Statement of Activi-ties forthe City of Northern Pines forthe year ended June 30, 2012. North-ern Pines has no component units. 8–9. The ... reported if they meet all three ofthe following criteria: The economic resources received or held by the separate organization are en-ã tirely or almost entirely forthedirect benefit ofthe primary ... statements ofthe City of Cottonwood have been completed forthe year 2012 and appear in the first tab ofthe Excel spread-sheet provided with this exercise. In addition, the Statement of Net Assets...
... Cash Flows for the Nonprofit Hospital using the indirect method. Thedirectmethod is also accept-able (see Illustration 11–5) for private not -for- profit organizations and is required for governmental ... Position for Haven Hospital as of December 31, 2012. e. Prepare a Statement of Cash Flows for Haven Hospital forthe year ended December 31, 2012, using the indirect method. f. Using thedirect ... Describe the reporting requirements of varying types of health care ã organizations. Apply the accrual basis ofaccounting in the recording of typical ã transactions of a not -for- profit health...
... such assets not disposed of shall be disposed of by the Court of Common Pleas of the county in which the principal office ofthe organization is then located, exclusively for such purposes or ... In the 1980s the General Accounting Office conducted several studies to deter-mine the effectiveness of audits performed underthe Single Audit Act. 1 A substan-tial proportion of these ... information ofthe Village of Elizabeth, as of December 31, 2012, and the respective changes in financial position and cash flows, where applicable, thereof forthe year then ended in confor-mity...
... responsible forthe preparation ofthe execu-tive budget proposal and forthe form and content of agency financial statements. The director is one of the Principals (q.v.) that approves the recom-mendations ... amount or percentage ofthe fair value of assets is paid to a beneficiary during the term ofthe agreement; at the end ofthe agreement, the trust assets go to the not- for- profit organization. ... Contrast with indirect method (q.v.). GASB requires thedirect method, whereas FASB permits either thedirect or indirect method. disclaimer of opinion Audit report in which the auditor does...
... independent of other state or local governments. principals The Director ofthe Office of Man-agement and Budget (q.v.), the Secretary ofthe Treasury (q.v.), and the Comptroller General ofthe United ... Not -for- profit organizations formed forthe purpose of performing voluntary services for various segments of society. They are tax exempt, supported by the public, and operate on a not -for- profit ... and other criteria. unrestricted net assets Portion ofthe excess of total assets over total liabilities that may be utilized at the discretion ofthe governing board of a not- for- profit...
... Record the actual expenditures and reversal ofthe associated encumbrance. You should follow the format ofthe entries provided in entries 1 to 7 ofthe appendix to Chapter 3. 3–16. The City of ... the previous categories of reserved and unreserved. The standard affects only the equity section ofthe balance sheet of governmental funds. It does not change the reporting of net assets of ... Accrual Accounting 81 3–9. The City of South Dundee budget forthe fiscal year ended June 30, 2012, included an appropriation forthe police department in the amount of $16,000,000. During the...
... accounts and to authorize the write- offs of items judged to be uncollectible. Although the levy of property taxes creates a lien against the underlying property in the amount ofthe tax, accumulated ... In the trial balance ofthe General Fund ofthe Village of Elizabeth, liabilities (Accounts Payable and Due to Federal Government) total $165,000. Cash ofthe General Fund on the date ofthe ... future. If collections of write- off taxes are made, the amounts should be returned to general ledger control by making an entry that is the reverse ofthe write- off entry, so that the procedures described...
... Enhancer Accountingfor Other Governmental Fund Types 131inception ofthe agreement at the lesser of (1) the present value ofthe rental and other minimum lease payments or (2) the fair value ofthe ... owe their existence to constraints placed upon the raising of revenue and/or the use of resources forthe provision of services to the public and the acqui-sition of facilities to aid in the ... transferred to the debt service fund. Entry 8a records the receipt by the capital proj-ects fund ofthe proceeds ofthe bonds, and 8b records the transfer ofthe premium amount to the debt service...
... enterprises often issue debt, called revenue bonds, that is pay-able solely from the revenues ofthe enterprise. These bonds are recorded directly in theaccountsofthe enterprise fund. On the other ... at the end of 2011. All of these are deter-mined to be part ofthe cost of services provided. 7. In a previous year, the enterprise fund loaned the Motor Pool money under an advance forthe ... Statement of Net Assets as of December 31, 2012, forthe City of Sandwich Swimming Pool Fund. d. Prepare a Statement of Cash Flows forthe Year Ended December 31, 2012, forthe City of Sandwich...