Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition 6 doc

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

... 2/1/10 6: 56: 30 PM2/1/10 6: 56: 30 PMApago PDF Enhancer ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS, TENTH EDITION Published by McGraw-Hill/Irwin, a business unit of ... TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS 1Generally Accepted Accounting Principles 3Objectives of Accounting and Financial Reporting 6 Objectives ... 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:...

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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 ... recreation, $91 ,60 0 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 2012. ... format of the schedule (or statement) may be that of the budget document, or in the form used for the Statement of Revenues, Expenditures, and Changes in Fund Balances (see Illustration 2– 16) ....

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

... withholdings and $68 6,000 due to the federal government ($430,000 for federal income tax withholdings and $2 56, 000 for the employees’ share of FICA and Medicare taxes). Assuming the liability for net pay ... liable for the employer’s share of FICA tax and Medicare tax ($2 56, 000) and for contributions to additional retirement funds established by state law (assumed to amount to $ 167 ,000 for the ... 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...

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 ... interfund premium of 6 percent of wages and salaries is adequate. 6 11. The City of Evansville operated a summer camp program for at-risk youth. Businesses and nonprofit organizations sponsor ... 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...

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 ... cop2705X_Ch08_220- 266 .indd 266 cop2705X_Ch08_220- 266 .indd 266 2/1/10 5:53:28 PM2/1/10 5:53:28 PMApago PDF Enhancer 262 Chapter 8Noncurrent assets Land 7,230,000 Buildings 25 ,60 0,000 Accumulated ... 1 168 ,000 $ 160 ,000Principal Payment—January 1 $400,000 —— cop2705X_Ch08_220- 266 .indd 262 cop2705X_Ch08_220- 266 .indd 262 2/1/10 5:53:28 PM2/1/10 5:53:28 PMApago PDF Enhancer Accounting for...

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

... Liabilities and Net Assets 2012$ 2,93012,1 06 7,150 50022 ,68 61 ,62 019 ,68 0 11,400$55,3 86 $ 9001,000 1,0002,900 9,800 12,7001 ,62 0 14, 866 16, 4 86 14 ,65 0 11,550 42 ,68 6$55,3 86 2011$ ... from those of private organizations. cop2705X_Ch12_ 362 -385.indd 366 cop2705X_Ch12_ 362 -385.indd 366 2/1/10 6: 21:40 PM2/1/10 6: 21:40 PMApago PDF Enhancer Accounting for Hospitals and Other Health ... Assets, Beginning of YearNet Assets, End of Year$ 68 6 1,200 1,8 86 4,4003,8004,300750200(4,200)(3,500) (1,200) 4,550800 (550) 250 6, 6 86 36, 000$42 ,68 6cop2705X_Ch12_ 362 -385.indd 375cop2705X_Ch12_ 362 -385.indd...

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

... December 31 $ 5 ,61 5,000 $1,155,000 $1, 464 ,500 $ 968 ,000 STATEMENT OF NET ASSETS ABC Not -for- profit XYZ Not -for- profit Current assets Cash $ 105,000 $ 2 56, 000 Short-term investments 365 ,000 99,000 ... preparation of financial state-ments by state and local governments and a variety of not -for- profit organizations. Now we will focus on the use of financial and nonfinancial information in ... Total noncurrent assets 6, 330,000 1, 968 ,000 Total assets $ 6, 971,500 $ 2, 561 ,500 cop2705X_Ch13_3 86- 419.indd 416cop2705X_Ch13_3 86- 419.indd 4 16 2/1/10 6: 42:50 PM2/1/10 6: 42:50 PMApago PDF Enhancer...

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. ... Audits of Not -for- Profit Organizations, which provides guid-ance for private-sector colleges and universities, vol-untary health and welfare organizations, and other not -for- profit organizations, ... 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

... 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, ... limitation, 366 Assigned fund balances, 60 , 104 Attestation engagements activities, 388 types, 388 Audit and Accounting Guide: Not -for- Profit Organizations (AICPA), 6, 363 Audit and Accounting ... 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...

Test Bank for Essentials of Accounting for Governmental_1 doc

... section of the balance sheet of governmental funds. It does not change the reporting of net assets of proprietary and fiduciary funds or the government-wide Statement of Net Assets. The new standard ... recreation, $91 ,60 0 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 2012. ... cop2705X_Ch03_055-0 86. indd 65 cop2705X_Ch03_055-0 86. indd 65 2/1/10 4:40:41 PM2/1/10 4:40:41 PMApago PDF Enhancer58 Chapter 3while eliminating the previous categories of reserved and unreserved. The standard...

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