accounting for state and local governments part 1

DOLLARS AND SENSE: HOW STATE AND LOCAL GOVERNMENTS IN MICHIGAN SPEND YOUR MONEY docx

... $(8) State Government Local Governments $ (10 ) Sources: State of Michigan CAFR, CAFRs for state and local pension plans, U.S Census Bureau State and Local Finance Survey, AEG estimates Analysis: Anderson ... 2 010 Michigan Citizens Total state and local taxes, fees, and charges for services: $2 $14 .3 B Local Governments B State Government $6 9.4 B $50.4 B Public Schools Sources: Data is for FY 2 010 ... financial health of Michigan's state and local governments For every $7 earned in Michigan, $1 is sent to state and local government in the form of taxes, fees, and charges for services As a taxpayer,...

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PART I GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS

Danh mục: Kinh tế - Thương mại

... “General journal” form the company opens these types of books: Acct Account No Books General books 6 21, 622, 627, 15 1, 14 1… Detail books 11 1, 11 2, 15 2, 15 3, 3 31, 13 1, 14 1, 15 4, 6 21, 622, 623, 627 ... 98.984.097.628 10 3.392.547.430 10 5.760.439.633 sales Pretax income 411 .323.887 2. 411 .788.6 91 2.453.6 41. 967 Source of capital 36.308.376.290 Staff Payroll fund 19 0 47.064. 710 .688 200 52.923 .13 6.2 31 210 4. 617 .798.074 ... 6 41- selling expenses 10 800 000 Dr 642- General and administration expenses 22 500 000 Cr 334 .1- Payable to employees 14 0 906 000 Dr 334 .1- Payable to employees 14 0 906 000 Cr 11 1 .1- Cash on hand...

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Do Minimum Wages Really Reduce Teen Employment? Accounting for Heterogeneity and Selectivity in State Panel Data pptx

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... Hispanic 24.77 19 .06 28.30 26.35 23 .17 24.06 25.62 28.88 12 .08 9.98 11 .90 12 . 61 11. 28 12 .09 11 .07 11 .83 18 2,730 74,539 10 8 ,19 1 91, 1 61 91, 569 15 1,320 13 ,18 6 18 ,224 Policy variables Minimum wage ... 7.73 14 .79 6.66 – – – – – – – – 18 0 ,16 1 73 ,17 7 10 6,984 89,500 90,6 61 149,054 13 ,094 18 , 013 18 4,796 75,6 21 109 ,17 5 92,5 81 92, 215 15 3 ,17 8 13 ,257 18 ,3 61 NOTES: Sample statistics are weighted Standard ... POPULATION RATIO FOR TEENS, 16 19 , BY NINE CENSUS DIVISIONS, 19 90–2009 0.65 0.60 0.55 0.50 0.45 0.40 0.35 0.30 0.25 0.20 19 90 19 91 19 92 19 93 19 94 19 95 19 96 19 97 19 98 19 99 20 00 20 01 20 02 20...

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General theory on accounting for payroll and salary deductions.doc

Danh mục: Quản trị kinh doanh

... “General journal” form the company opens these types of books: Acct Account No Books General books 6 21, 622, 627, 15 1, 14 1… Detail books 11 1, 11 2, 15 2, 15 3, 3 31, 13 1, 14 1, 15 4, 6 21, 622, 623, 627 ... 98.984.097.628 10 3.392.547.430 10 5.760.439.633 sales Pretax income 411 .323.887 2. 411 .788.6 91 2.453.6 41. 967 Source of capital 36.308.376.290 Staff Payroll fund 19 0 47.064. 710 .688 200 52.923 .13 6.2 31 210 4. 617 .798.074 ... 6 41- selling expenses 10 800 000 Dr 642- General and administration expenses 22 500 000 Cr 334 .1- Payable to employees 14 0 906 000 Dr 334 .1- Payable to employees 14 0 906 000 Cr 11 1 .1- Cash on hand...

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GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCT

Danh mục: Kinh tế - Thương mại

... “General journal” form the company opens these types of books: Acct Account No Books General books 6 21, 622, 627, 15 1, 14 1… Detail books 11 1, 11 2, 15 2, 15 3, 3 31, 13 1, 14 1, 15 4, 6 21, 622, 623, 627 ... 98.984.097.628 10 3.392.547.430 10 5.760.439.633 sales Pretax income 411 .323.887 2. 411 .788.6 91 2.453.6 41. 967 Source of capital 36.308.376.290 Staff Payroll fund 19 0 47.064. 710 .688 200 52.923 .13 6.2 31 210 4. 617 .798.074 ... 6 41- selling expenses 10 800 000 Dr 642- General and administration expenses 22 500 000 Cr 334 .1- Payable to employees 14 0 906 000 Dr 334 .1- Payable to employees 14 0 906 000 Cr 11 1 .1- Cash on hand...

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State and Local Government Expenditures

Danh mục: Cao đẳng - Đại học

... Social Security, and national defense Spending and Revenue of State and Local Governments The major source of revenue at the state and local level is the property tax, the tax on land and any building ... Spendingand Medicaid hospitals, service programs of thewelfareDepression postal and Total 80% 60% 40% 20% Federal State Local 2002 19 77 19 52 19 27 0% 19 02 Share of Total Government Spending 10 0% ... Proposition 13 cal Evidence for capitalization from i pir ence California’s Proposition 13 Em vid E Rosen (19 82) studied 60 municipalities in the San Francisco area, before and after Proposition 13 The...

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Tài liệu ACCOUNTING FOR RENEWABLE AND ENVIRONMENTAL RESOURCES docx

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... Forests and other wooded land 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 11 ,565.9 10 ,535.2 4,0 01. 6 6,533.6 ... 12 ,233.3 11 ,14 3.4 4, 319 .7 6,823.7 526.8 249.6 15 6.4 93.3 277 .1 185.8 45.9 45.5 6,296.9 1, 090.0 19 1.7 859.7 38.6 10 .5 4.9 2.6 20.6 n.a n.a n.a n.a 14 .9 n.a 2.2 335.7 n.a n.a 31. 6 n.a 5.9 2 .1 299.4 ... al (19 96) Anielski (19 92a, 19 92b, 19 94, 19 96) Statistics Canada (19 97), Baumgarten (19 96) Claude and Pizarro (n.d.) Li (19 93) Repetto et al (19 91) Aguirre (19 96) Kellenberg (19 95) Koltolla and...

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Tài liệu Reporting Corrections of Errors and Changes in Accounting Principles - Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources pdf

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... Government Accounting Standards and a Federal Accounting Standards Advisory Board,” Amended October 1, 19 99 • “Mission Statement: Federal Accounting Standards Advisory Board” Federal Accounting Standards ... Management and Budget (OMB), and the Comptroller General in October 19 90 It is responsible for promulgating accounting standards for the United States Government An accounting standard is typically formulated ... in Accounting Principle October 20 01 INTRODUCTION INTRODUCTION Statement of Federal Financial Accounting Standards No 7, Accounting for Revenue and Other Financing Sources, became effective for...

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Tài liệu Valuation and Clean Surplus Accounting for Operating and Financial Activities* pptx

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... Values and Yields and Accounting Numbers Journal of Business Finance and Accounting (Autumn 19 82) 3 61- 3 81 Preinreich, G.A.D The Law of Goodwill Accounting Review 11 (December 19 36), 317 -329 ... market value and the cost or book value of an investment or firm is found in Preinreich (19 37), Edey (19 57), Edwards and Bell (19 61) and Peasnell (19 81, 1982) Valuation and Clean Surplus Accounting ... for altemative expressions for the value of the firm's equity Valuation and Clean Surplus Accounting 6 91 Three basic statements supply accounting data: income statement, balance sheet, and statement...

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Tài liệu ENCYCLOPEDIA OF LAW ENFORCEMENT, VOLUME I: STATE AND LOCAL doc

Danh mục: Cao đẳng - Đại học

... ENFORCEMENT Asset Forfeiture, State Comprehensive Drug Abuse Prevention and Control Act ix x—᪑—Encyclopedia of Law Enforcement: State and Local Drug Enforcement in the United States Drug Enforcement ... included the hours between 10 p.m and midnight (15 %), p.m to 10 p.m (14 %), and p.m to p.m (11 %) The safest times for officers were a.m to a.m., and a.m to 10 a.m., when 2% and 3% of assaults occurred, ... Report No 00 -18 ) Available: http://www.usdoj.gov/oig/au0 018 Executive Office for Asset Forfeiture (19 94) Guide to equitable sharing of federally forfeited property for state and local law enforcement...

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When Terrorism Hits Home - How Prepared Are State and Local Law Enforcement pot

Danh mục: Khoa học xã hội

... Terrorist Group(s) 1 5 Within Their Jurisdiction, All Local LE Orgs (%) (4) 35 (4) (0.5) 14 (3) 11 15 0.4 (0.2) (2) 16 –20 0 .1 (0 .1) (1) + 21 0.4 (0.4) None 88 6 10 10 Within Their State, All State LE Orgs ... 2002 survey for state and local law enforcement agencies conducted one year after the 9 /11 attacks and just prior to the formation of DHS This nationwide survey of state and local law enforcement ... Table 1. 1 shows the ﬁnal response rates Overall, we achieved a high response rate for state and local law enforcement The response rate was 81 percent for local law enforcement organizations and...

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REAL WAGES AND THE BUSINESS CYCLE: ACCOUNTING FOR WORKER AND FIRM HETEROGENEITY potx

Danh mục: Kế toán - Kiểm toán

... 7.4 17 .4 1. 41 4. 61 1987 6.5 21. 1 1. 30 4.89 19 88 5.7 20.3 1. 16 5.02 19 89 4.5 20.0 1. 14 5.28 19 90 5 .1 25.7 1. 24 5.40 19 91 4.7 26.4 1. 16 5.48 19 92 3.9 21. 1 1. 26 5. 51 1993 5.0 15 .0 1. 40 5.68 19 94 ... 19 94 6.0 17 .5 1. 59 5.78 19 95 6.2 15 .4 1. 30 5.85 19 96 6.3 15 .1 1.23 5.92 19 97 5.9 21. 5 1. 37 6.07 19 98 5.0 26.2 1. 26 6 .18 19 99 4.4 25 .1 1.24 6.27 2000 3.9 24.4 1. 11 6.32 20 01 4.0 25.7 1. 35 6.29 ... and separations Table 1: Data Set Composition Males Females Stayers 10 ,882,682 7,005 ,18 5 Movers 1, 203 ,11 9 672,8 21 Accessions 2, 410 ,850 1, 606,385 Separations 3,445, 218 2, 415 ,5 41 Tables A .1. 1 and...

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ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt

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... 10 EFFECTIVE DATE 10 ACCOUNTING STANDARDS 11 SCOPE 11 EXCHANGE REVENUE 11 RECOGNITION AND MEASUREMENT OF EXCHANGE REVENUE 12 DISCLOSURES AND OTHER ACCOMPANYING INFORMATION ... RECOGNITION, AND MEASUREMENT DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER INFORMATION 1 CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING 4 PART I: ACCOUNTING FOR REVENUE AND OTHER ... SUPPLEMENTARY INFORMATION, AND OTHER ACCOMPANYING INFORMATION Disclosures 17 17 17 17 23 24 24 24 24 Supplementary Information 26 Other Accompanying Information...

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State and Local Pension Fund Management docx

Danh mục: Quản trị kinh doanh

... 64,907 19 91 49,4 01 16,238 33 ,16 3 58,808 19 92 49,582 16 ,028 33,554 77,222 19 93 51, 130 16 ,13 8 34,992 74, 813 19 94 54 ,11 4 17 ,3 41 36,772 79 ,18 0 19 95 59, 611 18 ,600 41, 011 89,232 19 96 60,895 19 ,372 41, 523 ... AU0548.indb 19 7/ 21/ 08 10 :00:37 AM 20 n State and Local Pension Fund Management 15 .0% 13 .0% 11 .0% 9.0% 7.0% 5.0% 3.0% 1. 0% 1. 0% –3.0% –5.0% 19 53 19 56 19 59 19 62 19 65 19 68 19 71 1974 19 77 19 80 19 83 19 86 ... 19 42 11 9 65 54 36 19 50 539 260 278 70 19 60 18 19 802 10 17 398 19 70 7388 2788 4600 2460 19 75 13 ,604 4488 911 6 5294 19 85 36,878 9479 27,399 34,852 19 86 39 ,18 5 10 ,586 28,599 48,965 19 90 46,4 31 13,853...

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The Bottom Line: Accounting for Revenues and Expenditures in Intercollegiate Athletics docx

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... Specific $0 $0 $0 $0 $1, 178,454 $0 $0 $44 ,14 6 $11 8 ,17 2 $ 91, 744 $0 $88 ,10 1 $0 $20,797 $18 ,304 $320,736 $18 6,852 $7,794 $363,0 71 $2,438 ,17 1 Total $2,243,746 $57,750 $1, 863,587 $0 $1, 178,454 $0 $0 $264,786 ... $264,786 $592,869 $385 ,10 3 $14 6,767 $89,7 31 $0 $30,668 $18 ,304 $368 ,19 3 $18 6,852 $24,953 $560 ,16 9 $8, 011 ,932 -546,035 -2 ,19 7,492 $3,988, 818 -377,7 01 Football $404, 216 $0 $17 5,000 $28, 310 $0 $0 $7,557 ... (McCormick and Tinsley, 19 87; Borland, Goff and Pulsinelli (19 92); Tucker and Amato, 19 93; Murphy and Trandel, 19 94; Toma and Cross, 19 96; Goff, 2004; and Tucker, 2005; Pope and Pope 2009), graduation...

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

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... cities and states cop2705X_Ch 01_ 0 01- 019 .indd 10 2 /1/ 10 4:34:43 PM Introduction to Accounting and Financial Reporting ILLUSTRATION 1 3 11 Financial Reporting Process for State and Local Governments ... be a statement of the objectives of financial reporting cop2705X_Ch 01_ 0 01- 019 .indd 2 /1/ 10 4:34:43 PM cop2705X_Ch 01_ 0 01- 019 .indd cop2705X_Ch 01_ 0 01- 019 .indd ILLUSTRATION 1 2 FASB Statement 16 2 Nongovernmental ... Reimbursement Grant Accounting 10 9 Closing Entry 10 9 Year-End Financial Statements 11 0 Recognition of Inventories in Governmental Funds 11 1 2/2 /10 1: 17: 21 PM Contents Chapter Five ACCOUNTING FOR OTHER...

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

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... 492,300 Apago PDF Enhancer $ 68,300 11 5 ,10 0 34,600 29,300 16 ,500 18 ,700 14 ,800 19 5,000 4 91, 800 4 91, 800 $ 69 ,10 0 11 5 ,10 0 34,400 29,300 16 ,600 18 ,700 14 ,800 19 3,800 The encumbrance procedure is ... (uses): transfers out 1, 350,000 1, 314 ,000 1, 314 ,500 500 12 9,000 277,300 84,500 50,000 47,750 51, 000 44,500 5 41, 450 12 9,000 277,300 85,500 57,000 47,750 51, 000 44,500 5 41, 450 12 1,805 258,395 85,400 ... 32,500 19 ,500 $ 882,500 10 3,000 18 6,500 90,000 32,500 19 ,500 $ 8 81, 300 10 3,000 18 6,500 91, 000 33,200 19 ,500 $ (1, 200) ——— ——— 1, 000 700 ——— Total revenues Expenditures and encumbrances: General...

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

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... collected before February 2 013 cop2705X_Ch04_087 -12 1.indd 11 4 2 /1/ 10 4:42: 31 PM Accounting for the General and Special Revenue Funds 11 5 Cash receipts totaled $1, 200,000 for property taxes and $740,000 ... financial statements to determine the measurement focus and basis of accounting used to prepare the governmental fund cop2705X_Ch04_087 -12 1.indd 11 1 2 /1/ 10 4:42: 31 PM 11 2 Chapter financial statements ... trial balance before proceeding with the cop2705X_Ch04_087 -12 1.indd 10 1 2 /1/ 10 4:42:29 PM General Ledger Control Accounts cop2705X_Ch04_087 -12 1.indd 10 2 cop2705X_Ch04_087 -12 1.indd 10 2 10 2 ILLUSTRATION...

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

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... cop2705X_Ch06 _15 4 -18 8.indd 17 1 Governmental Activities— Internal Service Funds 89,600 9,000 98,600 11 ,000 11 ,000 19 0,000 2,700,000 2,700,000 2,798,600 1, 088,265 11 0,000 402,255 $1, 600,520 19 0,000 2 01, 000 ... Accounts 2 ,17 5 bb 1, 980 2,200 16 Apago PDF Enhancer Cash 467 ,13 0 968,500 200,000 12 ,500 332,400 10 ,000 18 9,000 356,800 200,000 55,000 12 4,930 18 9,000 17 1,200 17 ,800 10 17 0 Chapter true for governmental ... Total Net Assets $ 14 3 ,12 5 4,654,440 (1, 009,300) (2,700,000) $11 0,000 $1, 088,265 $11 0,000 $402,255 $402,255 Total $ 14 3 ,12 5 4,654,440 (1, 009,300) (2,700,000) 11 0,000 402,255 $1, 600,520 Note that...

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

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... (15 ,000) (11 ,784) —— 18 ,500 490,782 25,395 (25,395) —— —— 25,395 (25,395) —— 25,395 —— (954) 95,980 10 7,764 12 1,590 2, 212 12 3,802 19 0,297 $ 218 ,524 $1, 258 $ 219 ,782 $298,0 61 2 /1/ 10 5:57:33 PM Accounting ... cop2705X_Ch08_220-266.indd 260 $37,000 10 ,200 11 ,000 15 ,000 73,200 25,000 44,000 (13 ,200) 21, 000 (12 ,600) 64,200 $13 7,400 $18 ,400 18 ,400 10 ,000 10 ,000 28,400 2 /1/ 10 5:53:27 PM Government-wide Statements, Fixed Assets, ... December 31, 2 011 Total Governmental Funds $1, 372,900 13 6,450 $1, 029,675 10 2,338 97,522 28,768 513 ,000 2 ,14 8,640 73 ,14 2 31, 325 384,750 1, 6 21, 230 2 /1/ 10 5:53:27 PM Government-wide Statements, Fixed...

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