accounting for state and local governments part 2

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

... $60,000 State Employee Salaries State Employee Benefits Compensation (in 20 09 $) $50,000 $40,000 $30,000 $20 ,000 $10,000 $20 00 20 01 20 02 2003 20 04 20 05 20 06 20 07 20 08 20 09 Note: Data is for classified ... $10,000 $0 20 00 20 01 20 02 2003 20 04 20 05 20 06 20 07 20 08 20 09 Note: Employee compensation includes salary, wages, pension benefits, and health insurance benefits Source: Local government data and private ... Cash Balances, FY 20 00-FY 20 10 $3,000 $2, 000 $1,000 $0 -$1,000 - $2, 000 20 00 20 02 2004 20 06 20 08 20 10 Source: Michigan Department of Treasury, Annual Report, FY 20 08-09 Analysis: Anderson Economic...

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PART I GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS

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... 1 .2. 1.Social insurance fund 1 .2. 2.Health insurancce fund 1 .2. 3.Trade fees 2. Payroll funds and payroll regulations 2. 1.Payroll funds 2. 2 Salary system 2. 2.1.Salary by hours 2. 2 .2. Salary ... journal” form the company opens these types of books: Acct Account No Books General books 621 , 622 , 627 , 151, 141… Detail books 111, 1 12, 1 52, 153, 331, 131, 141, 154, 621 , 622 , 623 , 627 General ... fund 190 47.064.710.688 20 0 52. 923 .136 .23 1 21 0 4.617.798.074 6.893.704.500 7 .23 8.3 12. 1 02 Average wage 13.47.567 per man (Source: Accounting Department) 18. 720 .000 34.417 .23 0 According to SHODEX’s...

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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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... – – – 0 .20 0.30 – – – – – 20 05 20 06 20 07 20 08 20 09 STATES THAT INDEX Percent due to index 3.4 2. 7 1.6 2. 2 2. 1 2. 8 2. 7 4.1 3.4 3.8 4 .2 2.9 4.0 3.9 3.9 2. 2 2. 5 1.8 2. 3 1.6 8 .2* 2. 2 1.9 2. 0 1.8 ... non-Hispanic Black 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 1 82, 730 74,539 108,191 91,161 91,569 151, 320 13,186 18 ,22 4 Policy variables ... 0.33 0.07 0.08 0.49 0. 32 0.08 0.07 – – – – – – – – – – – 447,091 23 7,007 21 0,084 22 7,098 156,070 27 , 329 28 ,7 62 219,993 151,659 28 ,131 26 ,968 Labor market outcomes Hourly wage (20 09$) All Teens Teens...

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General theory on accounting for payroll and salary deductions.doc

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... 1 .2. 1.Social insurance fund 1 .2. 2.Health insurancce fund 1 .2. 3.Trade fees 2. Payroll funds and payroll regulations 2. 1.Payroll funds 2. 2 Salary system 2. 2.1.Salary by hours 2. 2 .2. Salary ... journal” form the company opens these types of books: Acct Account No Books General books 621 , 622 , 627 , 151, 141… Detail books 111, 1 12, 1 52, 153, 331, 131, 141, 154, 621 , 622 , 623 , 627 General ... fund 190 47.064.710.688 20 0 52. 923 .136 .23 1 21 0 4.617.798.074 6.893.704.500 7 .23 8.3 12. 1 02 Average wage 13.47.567 per man (Source: Accounting Department) 18. 720 .000 34.417 .23 0 According to SHODEX’s...

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GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCT

Danh mục: Kinh tế - Thương mại

... 1 .2. 1.Social insurance fund 1 .2. 2.Health insurancce fund 1 .2. 3.Trade fees 2. Payroll funds and payroll regulations 2. 1.Payroll funds 2. 2 Salary system 2. 2.1.Salary by hours 2. 2 .2. Salary ... journal” form the company opens these types of books: Acct Account No Books General books 621 , 622 , 627 , 151, 141… Detail books 111, 1 12, 1 52, 153, 331, 131, 141, 154, 621 , 622 , 623 , 627 General ... fund 190 47.064.710.688 20 0 52. 923 .136 .23 1 21 0 4.617.798.074 6.893.704.500 7 .23 8.3 12. 1 02 Average wage 13.47.567 per man (Source: Accounting Department) 18. 720 .000 34.417 .23 0 According to SHODEX’s...

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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 ... accountedon.Government Spendingand Medicaid hospitals, service programs of thewelfareDepression postal and Total 80% 60% 40% 20 % Federal State Local 20 02 1977 19 52 1 927 0% 19 02 Share of Total Government ... government For example, welfare programs were historically financed at the federal and state level, while education is largely financed at the state and local level FISCAL FEDERALISM IN THE U.S AND...

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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 4,001.6 ... 503.7 24 1.3 1 52. 7 88.5 26 2.4 1 72. 9 45.3 44 .2 6, 029 .9 1,030.7 184.9 797.3 48.5 10 .2 5.0 2. 6 30.7 n.a n.a n.a n.a 12. 9 n.a 2. 0 28 8.8 n.a n.a 24 .1 n.a 5.0 1.8 27 0.0 - 1,066.9 58 .2 - 325 .9 42. 7 - 25 9.3 ... 7.5 n.a .9 57.8 - 116.6 22 .5 - 84.7 6.6 - 57 .2 2 .2 - 3.4 67 .2 - 29 .5 4.3 - n.a 25 3.0 42. 4 n.a n.a 28 .8 –607.9 –607.9 –109.8 –498.1 –19 .2 –7.0 –4.4 2. 5 – 12. 2 –5.6 –4.1 2. 5 –478.9 ...

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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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... Staff: Andrea Palmer Federal Accounting Standards Advisory Board 441 G Street NW Suite 6814 Mailstop 6K17V Washington, DC 20 548 Telephone (20 2) 5 12- 7350 FAX (20 2) 5 12- 7366 FASAB FASAB Federal Accounting ... Government Accounting Standards and a Federal Accounting Standards Advisory Board,” Amended October 1, 1999 • “Mission Statement: Federal Accounting Standards Advisory Board” Federal Accounting Standards ... Management and Budget (OMB), and the Comptroller General in October 1990 It is responsible for promulgating accounting standards for the United States Government An accounting standard is typically formulated...

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

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... 2 - (0,, 0

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

Danh mục: Cao đẳng - Đại học

... (20 02) 20 02 state legislative report Retrieved April 1, 20 04, from http://www.theiacp.org/leg_policy/Legupdate /20 02/ 20 02 statereport.pdf International Association of Chiefs of Police (20 03) 20 03 ... 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 ... 20 03 state legislative report Retrieved April 1, 20 04, from http://www theiacp.org/documents/pdfs/WhatsNew /20 03 %2 0State% %20 Report.pdf Morris, R (20 02) Aviation security state legislation in 20 02: ...

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

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... from RAND Published 20 04 by the RAND Corporation 1776 Main Street, P.O Box 21 38, Santa Monica, CA 90407 -21 38 120 0 South Hayes Street, Arlington, VA 22 2 02- 5050 20 1 North Craig Street, Suite 20 2, ... prepared state and local law enforcement agencies were for domestic terrorism In 20 02, RAND conducted a follow-up study to assess state and local law enforcement agencies’ current preparedness for ... rate for state and local law enforcement The response rate was 81 percent for local law enforcement organizations and 78 percent for state law enforcement organizations Preparing the Data for...

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

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... 1995 6 .2 15.4 1.30 5.85 1996 6.3 15.1 1 .23 5. 92 1997 5.9 21 .5 1.37 6.07 1998 5.0 26 .2 1 .26 6.18 1999 4.4 25 .1 1 .24 6 .27 20 00 3.9 24 .4 1.11 6. 32 2001 4.0 25 .7 1.35 6 .29 20 02 5.0 19.5 1.71 6.35 20 03 ... 1985 7 .2 12. 4 1.35 4.44 1986 7.4 17.4 1.41 4.61 1987 6.5 21 .1 1.30 4.89 1988 5.7 20 .3 1.16 5. 02 1989 4.5 20 .0 1.14 5 .28 1990 5.1 25 .7 1 .24 5.40 1991 4.7 26 .4 1.16 5.48 19 92 3.9 21 .1 1 .26 5.51 ... al (1994), Shin (1994) and Devereux (20 01) for the U.S and Devereux and Hart (20 06) and Hart (20 06) for Britain] For insightful surveys see Brandolini (1995) and Abraham and Haltiwanger (1995)...

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

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... 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 ... INFORMATION, AND OTHER ACCOMPANYING INFORMATION Disclosures 17 17 17 17 23 24 24 24 24 Supplementary Information 26 Other Accompanying Information 27 OTHER ... considers and recommends accounting standards Statements of concepts not provide authoritative guidance to preparers and auditors EXECUTIVE SUMMARY ACCOUNTING STANDARDS FOR REVENUE AND OTHER...

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State and Local Pension Fund Management docx

Danh mục: Quản trị kinh doanh

... 22 05 147 20 58 19 72 2304 176 21 28 1977 3075 197 28 78 1997 22 76 21 2 20 64 20 00 22 08 22 0 1988 20 04 26 59 22 0 24 39 20 05 26 56 22 2 24 34 Source:U.S Census Bureau State and Local Government Employee-Retirement ... 65,833 20 ,931 44,9 02 161 ,22 3 1998 63,685 21 ,835 41,850 197,631 1999 65,300 23 ,566 41, 724 197,865 20 00 65,150 24 ,994 40,155 23 1,900 20 01 65 ,28 2 26 ,438 38,845 57,941 20 02 66,336 27 ,544 38,7 92 ( 72, 457) ... .21 1 8.1 Healthcare for Retirees 21 2 8 .2 GASB Statements 43 and 45 21 3 8 .2. 1 Brief History of GASB Statements on OPEB Reporting 21 3 8 .2. 2 GASB Statement 43 21 4 8 .2. 2.1...

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

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... Borland, Goff and Pulsinelli (19 92) ; Tucker and Amato, 1993; Murphy and Trandel, 1994; Toma and Cross, 1996; Goff, 20 04; and Tucker, 20 05; Pope and Pope 20 09), graduation rates (Tucker, 19 92; 20 04; ... $0 $24 ,616 $21 5,695 $6, 426 ,989 Total $458 ,28 0 $4,360,796 $347,600 $845, 626 $0 $0 $177,969 $ 320 ,736 $364,981 $0 $60,849 $349,607 $0 $ 62, 111 $28 5,676 $7,634 ,23 1 Women's Basketball $22 1,341 $25 0 ... Amato, Gandar, and Zuber, 20 01, and Rishe, 20 03), and alumni giving (Siegelman and Carter, 1979; Siegelman and Brookheimer, 1983; Baade and Sundberg, 1994; Grimes and Chressanthins, 1994; and Rhoads...

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

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... “hierarchy of GAAP” for state and local governments, the federal government, and nongovernmental not -for- profit organizations Accounting and financial reporting for state and local governments use, ... Infrastructure 24 9 Collections 25 0 Asset Impairment 25 1 Accounting for Long-Term Debt Types of General Long-Term Debt 25 2 Debt Disclosures and Schedules 25 1 25 2 Chapter Nine ACCOUNTING FOR SPECIAL-PURPOSE ... United States Government Accounting and financial reporting standards for the federal government are illustrated in Chapter 14 Accounting and financial reporting standards for state and local governments...

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

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... 380,000 ——— 680,500 23 6,800 26 0,014 ——— ——— ——— 32, 0 32 ——— ——— ——— ——— 26 0,014 7 12, 5 32 236,800 5,837,533 ——— ——— ——— 5,837,533 11 ,27 8,580 5 72, 014 9 12, 0 32 230,000 12, 9 92, 626 Committed Rainy day ... 125 ,500 $ 22 ,500 $ ($103,000) $ ($ 22 ,500) $103,000 $ Amounts in ( ) denote credits cop2705X_Ch03_055-086.indd 72 2/1/10 4:40:41 PM Modified Accrual Accounting 73 Accounting for Encumbrances and ... balance of $22 ,888 During 20 12, tax collections totaled $748,800 and revenues from business licenses were $137 ,20 2 Expenditures were $499 ,20 0 for general government, $131,345 for parks and recreation,...

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

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... available for 20 12 expenditures, entry recognizes that amount as a revenue for 20 12 (see entry 27 for the current year deferral): cop2705X_Ch04_087- 121 .indd 92 2 /2/ 10 8: 12: 38 PM Accounting for the ... $178,800 12, 490 (353,000) (10,000) 10,000 ——— ——— (7,000) (168,710) 821 ,000 2, 240,000 540,000 528 ,000 628 ,000 423 ,000 20 ,000 821 ,000 2, 240,000 640,000 528 ,000 628 ,000 423 ,000 20 ,000 765,000 2, 139,500 ... before proceeding with the cop2705X_Ch04_087- 121 .indd 101 2/ 1/10 4: 42: 29 PM General Ledger Control Accounts cop2705X_Ch04_087- 121 .indd 1 02 cop2705X_Ch04_087- 121 .indd 1 02 1 02 ILLUSTRATION 4–2...

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

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... 1 52, 900 17 ,20 0 122 ,800 656,900 396 ,20 0 334,000 11,000 27 ,500 3 72, 500 4,500 3,000 (171 ,20 0) (171 ,20 0) 22 5,000 12, 500 Apago PDF Enhancer 3,000 7,500 596,000 (20 0,000) 37,500 1,563, 020 $1,600, 520 ... 55,000 bb 11 12 90 ,20 0 9,000 8 Capital Contributions 60,000 92, 900 1 52, 900 Transfers Out 14 169 2/ 1/10 5:47 :23 PM 2/ 1/10 5:47 :23 PM * bb denotes beginning balance 20 0,000 20 0,000 122 ,800 bb 15 ... Net Assets $ 143, 125 4,654,440 (1,009,300) (2, 700,000) $110,000 $1,088 ,26 5 $110,000 $4 02, 255 $4 02, 255 Total $ 143, 125 4,654,440 (1,009,300) (2, 700,000) 110,000 4 02, 255 $1,600, 520 Note that the...

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

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... 27 2 Statement of Activities (15,000) (11,784) —— 18,500 490,7 82 25,395 (25 ,395) —— —— 25 ,395 (25 ,395) —— 25 ,395 —— (954) 95,980 107,764 121 ,590 2, 2 12 123 ,8 02 190 ,29 7 $21 8, 524 $1 ,25 8 $21 9,7 82 $29 8,061 ... 1,435 23 ,589 2, 549 389,403 —— —— $20 9,143 —— 20 9,143 $361,830 1,435 23 2,7 32 2,549 598,546 $361,830 1,435 23 2,7 32 2,549 598,546 153 ,25 0 56,735 23 5,4 92 —— 388,7 42 56,735 23 ,589 —— 23 ,589 388,7 42 56,735 ... 56,735 26 ,805 —— 15,000 18,500 26 7,074 —— —— 23 5,4 92 15,000 18,500 5 02, 566 122 , 329 (26 ,349) 95,980 —— 25 ,395 (25 ,395) (25 ,395) 96,934 26 ,805 (23 ,589) Apago PDF Enhancer cop2705X_Ch09 _26 7 -29 9.indd 27 2...

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