Test Bank for Essentials of Accounting for Governmental 5 pdf

Test Bank for Essentials of Accounting for Governmental_1 doc

Test Bank for Essentials of Accounting for Governmental_1 doc

... 121,8 05 7,1 95 Public safety 277,300 277,300 258 ,3 95 18,9 05 Highways and streets 84 ,50 0 85, 500 85, 400 100 Sanitation 50 ,000 57 ,000 56 , 250 750 Health 47, 750 47, 750 44 ,50 0 3, 250 Welfare 51 ,000 51 ,000 ... 32,300) ( $54 1, 450 ) $ 2,900 $50 6, 250 ($ 32,300) $ Amounts in ( ) denote credits. cop2705X_Ch03_ 055 -086.indd 75cop2705X_Ch03_ 055 -086.indd 75 2/1/10 4:...
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Test Bank for Essentials of Accounting for Governmental_2 pot

Test Bank for Essentials of Accounting for Governmental_2 pot

... Balance—Reserve for Encumbrances Fund Balance Totals $100,000 400,000 25, 000 $52 5,000 $ 40,000 10,000 1 35, 000 20,000 30,000 45, 000 2 45, 000 $52 5,000 cop2705X_Ch04_087-121.indd 91cop2705X_Ch04_087-121.indd ... revenue for 2012 (see entry 27 for the current year deferral): cop2705X_Ch04_087-121.indd 92cop2705X_Ch04_087-121.indd 92 2/2/10 8:12:38 PM2/2/10 8:12:38 PM Apago P...
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Test Bank for Essentials of Accounting for Governmental_3 pot

Test Bank for Essentials of Accounting for Governmental_3 pot

... . 100,000 2 ,50 0 102 ,50 0 cop2705X_Ch 05_ 122- 153 .indd 127cop2705X_Ch 05_ 122- 153 .indd 127 2/1/10 5: 43 :57 PM2/1/10 5: 43 :57 PM Apago PDF Enhancer Accounting for Other Governmental Fund Types 131 inception of ... method of accounting for a deferred serial bond issue. cop2705X_Ch 05_ 122- 153 .indd 136cop2705X_Ch 05_ 122- 153 .indd 136 2/1/10 5: 43 :57 PM2/1/10 5:...
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Test Bank for Essentials of Accounting for Governmental_4 doc

Test Bank for Essentials of Accounting for Governmental_4 doc

... charges to cover the costs of providing the goods or service. 155 cop2705X_Ch06_ 154 -188.indd 155 cop2705X_Ch06_ 154 -188.indd 155 2/1/10 5: 47:22 PM2/1/10 5: 47:22 PM Apago PDF Enhancer Proprietary ... net of related debt 1,088,2 65 272 ,50 0 Restricted for debt service 110,000 Unrestricted 402, 255 331,000 Total net assets $1,600 ,52 0 $603 ,50 0 cop2705X_Ch06_ 154 -188.ind...
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Test Bank for Essentials of Accounting for Governmental_5 pdf

Test Bank for Essentials of Accounting for Governmental_5 pdf

... deductions 255 ,000 9,000 Change in net assets 7 05, 000 52 1,800 Net assets—beginning of the year 5, 850 ,50 0 –0– Net assets—end of the year $6 ,55 5 ,50 0 $52 1,800 cop2705X_Ch07_189-219.indd 206cop2705X_Ch07_189-219.indd ... assets 6 ,57 0 ,50 0 52 1,800 Liabilities Accounts payable and accrued expenses 15, 000 –0– Net Assets Held in trust for pension benefits and other pur...
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Test Bank for Essentials of Accounting for Governmental_6 pdf

Test Bank for Essentials of Accounting for Governmental_6 pdf

... cop2705X_Ch08_220-266.indd 225cop2705X_Ch08_220-266.indd 2 25 2/1/10 5: 53: 25 PM2/1/10 5: 53: 25 PM Apago PDF Enhancer Government-wide Statements, Fixed Assets, Long-Term Debt 253 • Schedule of Debt ... to the general ledgers of the governmental funds. cop2705X_Ch08_220-266.indd 224cop2705X_Ch08_220-266.indd 224 2/1/10 5: 53: 25 PM2/1/10 5: 53: 25 PM Apago PDF Enhance...
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Test Bank for Essentials of Accounting for Governmental_11 potx

Test Bank for Essentials of Accounting for Governmental_11 potx

... December 31 $ 5, 6 15, 000 $1, 155 ,000 $1,464 ,50 0 $968,000 STATEMENT OF NET ASSETS ABC Not -for- profit XYZ Not -for- profit Current assets Cash $ 1 05, 000 $ 256 ,000 Short-term investments 3 65, 000 99,000 ... expenses 5, 5 05, 000 1, 659 ,000 Research program expense 1, 256 ,000 3, 256 ,000 Total program service expenses 6,877,000 4,9 15, 000 Fund-raising 456 ,00...
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Test Bank for Essentials of Accounting for Governmental_12 ppt

Test Bank for Essentials of Accounting for Governmental_12 ppt

... result of arms-length exchange between cop2705X_glossary_G1-G18.indd G-11cop2705X_glossary_G1-G18.indd G-11 2/1/10 7 :57 :39 PM2/1/10 7 :57 :39 PM Apago PDF Enhancer Governmental and Not -for- Profit Accounting ... (1,009.1) $ 1,974.7 (5, 836.2) (5, 318.9) (1,023.1) (12,178.2) $ (10,203 .5) 2007 (3, 157 .3) 247.8 (2,909 .5) 2,627.3 6.7 (2 75. 5) 1 ,58 1.1 (5, 077.7) (4,769.1) (...
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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

... KPMG Professor Director, School of Accounting James Madison University cop2705X_FM_i-x.indd icop2705X_FM_i-x.indd i 2/1/10 6 :56 :30 PM2/1/10 6 :56 :30 PM Apago PDF Enhancer ESSENTIALS OF ACCOUNTING ... Entries cop2705X_Ch01_001-019.indd 11cop2705X_Ch01_001-019.indd 11 2/1/10 4:34:43 PM2/1/10 4:34:43 PM Apago PDF Enhancer Essentials of Accounting for Governmenta...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

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

... 121,8 05 7,1 95 Public safety 277,300 277,300 258 ,3 95 18,9 05 Highways and streets 84 ,50 0 85, 500 85, 400 100 Sanitation 50 ,000 57 ,000 56 , 250 750 Health 47, 750 47, 750 44 ,50 0 3, 250 Welfare 51 ,000 51 ,000 ... ( $54 1, 450 ) $ 2,900 $50 6, 250 ($ 32,300) $ Amounts in ( ) denote credits. cop2705X_Ch03_ 055 -086.indd 75cop2705X_Ch03_ 055 -086.indd 75 2/1/10 4:40:41 PM2...
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