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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_1 ppt

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

... PRIVATE NOT -FOR- PROFIT ORGANIZATIONS 30 0 Organizations Covered in this Chapter 30 2Overview of Not -for- Profit Accounting 30 2Three Classes of Net Assets 30 2Financial Reporting 30 3Note Disclosures ... Acquisitions 32 1Summary of Not -for- Profit Accounting and Reporting 32 3Chapter ElevenCOLLEGE AND UNIVERSITY ACCOUNTING PRIVATE INSTITUTIONS 33 5Overview of Private College and University Accounting ... 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 The...
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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

... $91,600 for sanitation, and $157 ,33 3 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. 3 14. ... issued $197,900 ( $34 3,550) (5) Invoices received and approved for payment ($195,000) $1 93, 800 ( $34 4,750) (6) Payrolls $31 2,450 ($ 32 ,30 0) ($541,450) $ 2,900 $506,250 ($ 32 ,30 0)$ Amounts in ... Culture and recreation 44,500 44,500 40,900 3, 600 Education 541,450 541,450 509,150 32 ,30 0 Total expenditures and encumbrances 1,225,500 1, 233 ,500 1,1 63, 200 70 ,30 0Excess (deficiency) of revenues...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf

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

... amount of $32 5,000, and for Appropriations in the amount of $32 5,000. 2. A temporary loan of $32 5,000 was received from the General Fund. 3. During the year, teenagers earned and were paid $31 2,000 ... Interest and penalties 30 ,000 30 ,000 42,490 12,490 Sales taxes 1,7 63, 000 1,7 63, 000 1,410,000 (35 3,000) Licenses and permits 550,000 550,000 540,000 (10,000) Fines and forfeits 420,000 420,000 430 ,000 ... the Village signed contracts for bridge repairs that amounted to $34 0,000. 3. The bridge repairs were completed and an invoice was received for $33 3,000, of which $32 0,000 was paid in cash....
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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_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 ... prepared a budget for 2012 with estimated customer fees of $30 ,000, operating costs of $30 ,000, capital costs of $65,000, and esti-mated loan proceeds of $55,000. 3. The following information was ... 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 whatever...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf

... $36 1, 830 Charges for services 1, 435 —— 1, 435 1, 435 Intergovernmental 23, 589 $209,1 43 232 , 732 232 , 732 Miscellaneous 2,549 —— 2,549 2,549 Total revenues 38 9,4 03 209,1 43 598,546 598,546Expenditures/expenses ... 91,7 73 91,7 73 Due from other funds —— 23, 747 23, 747 ( 23, 747) ——Capital assets —— —— —— 238 ,37 9 238 ,37 9 Total assets 427,649 45,616 4 73, 265 214, 632 687,897Liabilities Accounts payable 185 ,37 8 ... 185 ,37 8 43, 458 228, 836 228, 836 Due to other funds 23, 747 —— 23, 747 ( 23, 747) ——Notes due in more than one year —— —— —— 161,000 161,000 Total liabilities 209,125 43, 458 252,5 83 137 ,2 53 389, 836 Fund...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot

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

... comprehension of the chapter. cop2705X_Ch11 _33 5 -36 1.indd 35 3cop2705X_Ch11 _33 5 -36 1.indd 35 3 2/1/10 6:19:28 PM2/1/10 6:19:28 PMApago PDF Enhancer College and University Accounting Private Institutions 36 1CashBeginning ... SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTING AND REPORTING Health care entities may be private, not -for- profit, governmental, or commer-cial (for- profit). Private, not -for- profit, and ... equipment. cop2705X_Ch11 _33 5 -36 1.indd 36 1cop2705X_Ch11 _33 5 -36 1.indd 36 1 2/1/10 6:19:29 PM2/1/10 6:19:29 PMApago PDF Enhancer Accounting for Hospitals and Other Health Care Providers 36 9 Debits Credits4....
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx

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

... cop2705X_Ch 13_ 386-419.indd 39 4cop2705X_Ch 13_ 386-419.indd 39 4 2/1/10 6:42:48 PM2/1/10 6:42:48 PMApago PDF Enhancer Auditing, Tax-Exempt Organizations, and Evaluating Performance 39 9 ILLUSTRATION 13 3 ... 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 ... cop2705X_Ch 13_ 386-419.indd 38 8cop2705X_Ch 13_ 386-419.indd 38 8 2/1/10 6:42:48 PM2/1/10 6:42:48 PMApago PDF Enhancer Auditing, Tax-Exempt Organizations, and Evaluating Performance 38 9to be performed...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc

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. ... Financial Accounting Foundation in 1984 to set accounting and financial reporting standards for state and local governments and for governmen-tally related not -for- profit organizations. governmental ... Receiving Federal Awards Replaces former OMB Circular A–128 for state and local governments and A– 133 for not -for- profit organizations. Provides guidance for auditors when engaged in audits...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot

... and Audit Guide: Not -for- Profit Organizations, 33 7, 36 3 Audit and Accounting Guide: Health Care Organizations, 2 73 Audit and Accounting Guide: Not -for- Profit Organizations, 6 Audit and ... Disaggregation, 33 8 Audits of Colleges and Universities, 33 7, 33 9 Code of Professional Conduct, 421 Health Care Organizations guide, 30 2 Not -for- Profit Organizations guide, 30 1 30 2, 33 9 state/local ... accounting academic terms, 33 9 accounting guidance, 34 0 categories, 33 8 expenses, 33 9 34 0 financial statements, 33 7 33 8 net asset classification, 33 8 33 9 overview, 33 7 34 0 revenue reduction/expenses,...
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Test Bank for Essentials of Accounting for Governmental_1 doc

Test Bank for Essentials of Accounting for Governmental_1 doc

... issued $197,900 ( $34 3,550) (5) Invoices received and approved for payment ($195,000) $1 93, 800 ( $34 4,750) (6) Payrolls $31 2,450 ($ 32 ,30 0) ($541,450) $ 2,900 $506,250 ($ 32 ,30 0)$ Amounts in ... $91,600 for sanitation, and $157 ,33 3 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. 3 14. ... 236 ,800Unassigned 5, 837 , 533 ——— ——— ——— 5, 837 , 533 TOTAL FUND BALANCE 11,278,580 572,014 912, 032 230 ,000 12,992,626This amount equals the balance of sup-plies inventories in the asset section of the balance...
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