the direct write off method of accounting for uncollectible accounts is not generally accepted
Báo cáo khoa học: The N-terminal cysteine pair of yeast sulfhydryl oxidase Erv1p is essential for in vivo activity and interacts with the primary redox centre doc
Ngày tải lên :
17/03/2014, 10:20
... substitute the CGC motif. Therefore the
systematic functional analysis of the six cysteines in yeast
Erv1p was the major goal of this paper.
All three pairs of cysteines in Erv1p are indispensable
for
in ... essential for the survival of
the cell, for the biogenesis of mitochondria and for the
supply of cytoplasmic proteins with mitochondrially assem-
bled iron–sulfur clusters [6]. However, their natural ... reoxida-
tion of the solution in air, the yellow wild-type colour
appeared. Likewise, upon storage for several days the
appearance of the mutated proteins turned towards the
Fig. 4. Dimer formation of Erv1p...
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the direct and indirect impact of rhetoric
Ngày tải lên :
21/03/2014, 22:53
... two
groups of people, the communicator, or rhetor, and the audience.
Celie, the
main character of the movie, shows the impact of rhetoric in
almost every aspect
of her life. The effects of rhetoric ... relate to each other. The movie
The Color Purple
is about relationships. Therefore rhetoric plays a very
important role in this
movie. Throughout The Color Purple the impact of rhetoric can be
seen ... into submission. Celie also passes on
what she learned
from “Mister” to his son Harpo, the rhetoric of the importance
of a man giving
his wife a good beating.” Albert Johnson does not even realize
how...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
Ngày tải lên :
20/06/2014, 20:20
... a condition of the grant. Since this diverse set of resource
providers have varying interests, the information needs of one group may not meet
the needs of another. The result is that governments ... standards to the principals the U.S.
Office of Management and Budget, the U.S. Department of the Treasury, and the
U.S. Government Accountability Office. The FASAB has issued six
Statements
of Federal ... accrual basis of accounting, and the other method assumes a flow of current
financial resources measurement focus and modified accrual accounting. Each of
these two methods is discussed below....
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
Ngày tải lên :
20/06/2014, 20:20
... Look at the note that describes the basis of budgeting (usually in the
Summary of Significant Accounting Policies). Is the budget prepared
on the GAAP basis or some other basis? Are the differences, ... comparing the actual with the revised budget and
comparing the original with the revised budget? Is a reconciliation
between the budgetary basis of accounting and GAAP presented on
the budgetary ... guide the format of this comparison, the GASB
does not prescribe budgetary accounting practices and does not require govern-
ments to maintain budgetary accounts. Budgetary accounts do not appear...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
Ngày tải lên :
20/06/2014, 20:20
...
notes (entry 4). Just as borrowing money did not involve the recognition of revenue,
the repayment of the principal is merely the extinguishment of short-term debt of the
General Fund and not ... accrual accounting
are mentioned in the notes?
e. Look at the General Fund column of the governmental fund statements from
the point of view of a financial analyst. Is the Fund Balance as of the ... 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 of the write- off entry, so that the procedures
described...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
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20/06/2014, 20:20
... $10,000 of the transfer
from the General Fund was for the purchase of the equipment. Further,
assume the remainder of the transfer from the General Fund and all of
the advance from the enterprise ... responsible for the landfill after it closes. 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 ... at the end of 2011. All of these are deter-
mined to be part of the cost of services provided.
7. In a previous year, the enterprise fund loaned the Motor Pool money
under an advance for the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
Ngày tải lên :
20/06/2014, 20:20
... activities call for 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 ... fund-basis financial statements of the City of Cottonwood have been
completed for the year 2012 and appear in the first tab of the Excel spread-
sheet provided with this exercise. In addition, the ... statement or the notes. List the
individual items of net assets that are restricted; this might require ex-
amination of the notes to the financial statements.
d. Look at the Statement of Activities....
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
Ngày tải lên :
20/06/2014, 20:20
... Cash Flows for
the Nonprofit Hospital using the indirect method. The direct method is also accept-
able (see Illustration 11–5) for private not -for- profit organizations and is required
for governmental ... or
grants, then they are subject to the guidance 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 ... care entities must
disclose expenses by their functional classifications in the notes, if not provided
in the Statement of Operations.
As is true for other not -for- profits, property, plant,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
Ngày tải lên :
20/06/2014, 20:20
...
Any such assets not disposed of shall be disposed of by the Court of Common Pleas
of the county in which the principal office of the organization is then located,
exclusively for such purposes ... UBIT: (1) the business is not regularly carried on;
(2) volunteers perform most of the labor; (3) the not -for- profit sells donated mer-
chandise; and (4) it is operated for the convenience of employees, ... that is taxable. This section of the chapter discusses the provisions in the
tax code that provide exemption for certain types of not -for- profit organizations,
discusses and illustrates the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
Ngày tải lên :
20/06/2014, 20:20
... preparation of the execu-
tive budget proposal and for the form and content
of agency financial statements. The director is one
of the Principals (q.v.) that approves the recom-
mendations of the Financial ... with indirect method
(q.v.). GASB requires the direct method, whereas
FASB permits either the direct or indirect method.
disclaimer of opinion Audit report in which the
auditor does not provide ... acquisition method A method of accounting
for mergers among not -for- profit organizations in
which the acquiring entity records the acquired
assets and liabilities at their fair values, not...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
Ngày tải lên :
20/06/2014, 20:20
... body, is legally separate, and is fiscally
independent of other state or local governments.
principals The Director of the Office of Man-
agement and Budget (q.v.), the Secretary of the
Treasury ...
Not -for- profit organizations
formed for the 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 ... Mergers and Acquisitions (FASB
Statement 164), 322
Not -for- profit environment, characteristics, 4
Not -for- profit organizations
accounting, 1. See also Private not -for- profit
organizations...
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Test Bank for Essentials of Accounting for Governmental_1 doc
Ngày tải lên :
21/06/2014, 04:20
... ledger for the
police department for the month of July, in a format similar to Illustra-
tion 3–7.
3–10. The Budgetary Comparison Schedule for the City of Vienna appears below.
Several items of ... guide the format of this comparison, the GASB
does not prescribe budgetary accounting practices and does not require govern-
ments to maintain budgetary accounts. Budgetary accounts do not appear ... General Fund. Is the budgetary format used,
or is the schedule in the format used for the Statement of Revenues,
Expenditures, and Changes in Fund Balances? Does the report reflect
the original...
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- 1.8K
- 0
Test Bank for Essentials of Accounting for Governmental_2 pot
Ngày tải lên :
21/06/2014, 04:20
...
notes (entry 4). Just as borrowing money did not involve the recognition of revenue,
the repayment of the principal is merely the extinguishment of short-term debt of the
General Fund and not ... accrual accounting
are mentioned in the notes?
e. Look at the General Fund column of the governmental fund statements from
the point of view of a financial analyst. Is the Fund Balance as of the ... 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 of the write- off entry, so that the procedures
described...
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- 2
Test Bank for Essentials of Accounting for Governmental_3 pot
Ngày tải lên :
21/06/2014, 04:20
... owe their existence to constraints placed upon the raising of revenue
and/or the use of resources for the provision of services to the public and the acqui-
sition of facilities to aid in the ... fund; therefore, the premium is
transferred to the debt service fund. Entry 8a records the receipt by the capital proj-
ects fund of the proceeds of the bonds, and 8b records the transfer of the ... Enhancer
Accounting for Other Governmental Fund Types 131
inception of the agreement at the lesser of (1) the present value of the rental and
other minimum lease payments or (2) the fair value of the...
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