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_1 ppt

... and Journal Entriescop2705X_Ch01_001-019.indd 11cop2705X_Ch01_001-019.indd 11 2/1/10 4: 34: 43 PM2/1/10 4: 34: 43 PMApago PDF Enhancer Essentials of Accounting for Governmental and Not -for- Profit ... 12 2/1/10 4: 34: 43 PM2/1/10 4: 34: 43 PMApago PDF EnhancervContentsPreface iiiChapter OneINTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS ... (UBIT) 40 1IRS Oversight 40 3Summary and Some Conclusions Related to Exempt Entities 40 3Evaluating Performance 40 4Analysis of Not -for- Profit Organization Financial Statements 40 4Analysis of...

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

... Health 47 ,750 47 ,750 44 ,500 3,250 Welfare 51,000 51,000 46 ,800 4, 200 Culture and recreation 44 ,500 44 ,500 40 ,900 3,600 Education 541 ,45 0 541 ,45 0 509,150 32,300 Total expenditures and encumbrances ... ($ 541 ,45 0) ($ 541 ,45 0) (4) Purchase orders issued $197,900 ($ 343 ,550) (5) Invoices received and approved for payment ($195,000) $193,800 ($ 344 ,750) (6) Payrolls $312 ,45 0 ($ 32,300) ($ 541 ,45 0) ... 2/1/10 4: 40 :42 PM2/1/10 4: 40 :42 PMApago PDF Enhancer88 Chapter 4 Recall from Chapter 1 the following fund definitions, as prescribed by GASB Statement 54: General Fund • Accounts for and...

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

... amount of $1,200,000. All of the taxes are expected to be collected before February 2013. cop2705X_Ch 04_ 087-121.indd 114cop2705X_Ch 04_ 087-121.indd 1 14 2/1/10 4: 42:31 PM2/1/10 4: 42:31 PMApago PDF ... Interest and penalties 30,000 30,000 42 ,49 0 12 ,49 0 Sales taxes 1,763,000 1,763,000 1 ,41 0,000 (353,000) Licenses and permits 550,000 550,000 540 ,000 (10,000) Fines and forfeits 42 0,000 42 0,000 43 0,000 ... inspection of the goods and supplies, the invoices cop2705X_Ch 04_ 087-121.indd 95cop2705X_Ch 04_ 087-121.indd 95 2/1/10 4: 42:29 PM2/1/10 4: 42:29 PMApago PDF Enhancer Accounting for the General and Special...

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc

... (plug)Total Net Assets$ 143 ,125 4, 6 54, 440 (1,009,300)(2,700,000)$1,088,265$110,000$110,000 $40 2,255 $40 2,255$ 143 ,125 4, 6 54, 440 (1,009,300)(2,700,000)110,000 40 2,255$1,600,520 Note that ... 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 ... cop2705X_Ch06_1 54- 188.indd 179cop2705X_Ch06_1 54- 188.indd 179 2/1/10 5 :47 : 24 PM2/1/10 5 :47 : 24 PMApago PDF Enhancer Proprietary Funds 181VILLAGE OF PARRY—PRINT SHOP FUNDStatement of Revenues, Expenses, and...

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 ... wide of ActivitiesProperty taxes $361,830 —— $361,830 $361,830Charges for services 1 ,43 5 —— 1 ,43 5 1 ,43 5Intergovernmental 23,589 $209, 143 232,732 232,732Miscellaneous 2, 549 —— 2, 549 2, 549 ... governments 85,1 84 6,589 91,773 91,773 Due from other funds —— 23, 747 23, 747 (23, 747 ) ——Capital assets —— —— —— 238,379 238,379 Total assets 42 7, 649 45 ,616 47 3,265 2 14, 632 687,897Liabilities...

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

... 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 ... 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 Organizations. ACCOUNTING AND REPORTING ... the accrual basis of accounting in the recording of typical • transactions of a not -for- profit health care organization. Prepare the financial statements for a not -for- profit health care •...

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

... cop2705X_Ch13_386 -41 9.indd 40 1cop2705X_Ch13_386 -41 9.indd 40 1 2/1/10 6 :42 :49 PM2/1/10 6 :42 :49 PMApago PDF Enhancer Auditing, Tax-Exempt Organizations, and Evaluating Performance 40 5not -for- profit could ... 2/1/10 6 :42 :48 PM2/1/10 6 :42 :48 PMApago PDF Enhancer 40 4 Chapter 13related to fund-raising activities must constantly be monitored to determine the impact of tax law. Some not -for- profit organizations ... Alliance Standards for Charity Accountability, http://www.bbb.org/us/Charity-Standards/. cop2705X_Ch13_386 -41 9.indd 40 4cop2705X_Ch13_386 -41 9.indd 40 4 2/1/10 6 :42 :50 PM2/1/10 6 :42 :50 PMApago PDF Enhancer388...

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc

... cop2705X_Ch 14_ 420 -43 9.indd 42 4cop2705X_Ch 14_ 420 -43 9.indd 42 4 2/1/10 6 :44 :16 PM2/1/10 6 :44 :16 PMApago PDF Enhancer Governmental and Not -for- Profit Accounting Terminology G-8 forfeiture Automatic loss of ... 2006(3,127.7)226 .4 (2,901.3)2 ,44 0.811.0 (44 9.5)1 ,49 6.5 (4, 867.5) (4, 679.0)(866 .4) (10 ,41 2.9)(8,916 .4) cop2705X_Ch 14_ 420 -43 9.indd 42 8cop2705X_Ch 14_ 420 -43 9.indd 42 8 2/1/10 6 :44 :16 PM2/1/10 6 :44 :16 PMApago PDF EnhancerG-9 ... largest source of resources.cop2705X_Ch 14_ 420 -43 9.indd 42 6cop2705X_Ch 14_ 420 -43 9.indd 42 6 2/1/10 6 :44 :16 PM2/1/10 6 :44 :16 PMApago PDF Enhancer Governmental and Not -for- Profit Accounting Terminology...

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

... objectives, 8 Not -for- Profit Entities: Mergers and Acquisitions (FASB Statement 1 64) , 322 Not -for- profit environment, characteristics, 4 Not -for- profit organizations accounting, 1. See ... 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 ... 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,...

Test Bank for Essentials of Accounting for Governmental_1 doc

... Health 47 ,750 47 ,750 44 ,500 3,250 Welfare 51,000 51,000 46 ,800 4, 200 Culture and recreation 44 ,500 44 ,500 40 ,900 3,600 Education 541 ,45 0 541 ,45 0 509,150 32,300 Total expenditures and encumbrances ... overexpended. For example, although salaries and wages of government cop2705X_Ch03_055-086.indd 74cop2705X_Ch03_055-086.indd 74 2/1/10 4: 40 :41 PM2/1/10 4: 40 :41 PMApago PDF Enhancer Modified Accrual Accounting ... ($ 541 ,45 0) ($ 541 ,45 0) (4) Purchase orders issued $197,900 ($ 343 ,550) (5) Invoices received and approved for payment ($195,000) $193,800 ($ 344 ,750) (6) Payrolls $312 ,45 0 ($ 32,300) ($ 541 ,45 0)...

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