compare and contrast the roles of for profit and non profit organizations in the economy
Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
... ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accounting and Financial Reporting Objectives of Accounting ... segment of the public who finds the arts important The organizations introduced in the preceding paragraphs are the focus of this book: governmental and not -for- profit organizations They are distinguished ... Accounting and Financial Reporting for the Federal Government Objectives of Financial Reporting by Not -for- Profit Entities Objectives of Accounting and Financial Reporting for State and Local...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
... Estimated other financing sources Other financing sources Transfers in Debt proceeds Estimated other financing uses Other financing uses Transfers out Encumbrances those resources are recognized in these ... inflows) of financial resources while Expenditures and Other Financing Uses represent uses (or outflows) of financial resources Other Financing Sources include transfers in from other funds and the proceeds ... government) for the 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...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
... 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 an expenditure Payment of interest, ... assets) installed in the administration building at a cost of $46,600 The systems were installed and the amount was paid Paid wages totaling $131,970, including the amount payable at the end of 2011 ... account represents the amount of purchase orders and contracts, related to the prior year, that remain open at the beginning of 2012 Recording the Budget At the beginning of fiscal year 2012,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
... acquired land for its translator stations in the amount of $40,000 The remaining cash and the land are the only resources held by the fund at the beginning of 2012 Other than beginning account ... Payrolls for the year were chargeable to the accounts in the following entry Taxes were accrued and withheld in the amount of $90,200, and the remainder was paid in cash Operating Expenses—Costs of ... owners and operators of solid waste landfills be 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...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
... Statement of Revenues, Expenditures, and Changes in Fund Balances, the City reported proceeds from the sale of land in the amount of $600,000 The land originally cost $535,000 At the beginning of the ... the previous information, prepare, in good form, a Statement of Activities for the City of Northern Pines for the year ended June 30, 2012 Northern Pines has no component units 8–9 The City of ... fund financial statements to government-wide statements 8–7 The following information is available for the preparation of the governmentwide financial statements for the City of Southern Springs...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
... to the guidance in the Not -for- Profit Guide as illustrated in Chapter 10 of this text The Health Care Guide calls these organizations Not -for- Profit Nonbusiness-Oriented Organizations ACCOUNTING ... care organizations • Apply 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 ... resources 12–3 For each of the following transactions and events, indicate the effect it will have on each of the three categories appearing in the Statement of Operations for a not -for- profit health...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
... mission For this reason, many governments and not -for- profits report nonfinancial information in addition to their financial statements The framework for combining financial and nonfinancial information ... Auditing, Tax-Exempt Organizations, and Evaluating Performance 387 and (3) the use of financial and nonfinancial measures to evaluate the performance and financial position of government and not -for- profit ... confidential information not contained in the audit reports Guidelines for conducting and reporting on financial audits of state and local governments are contained in the 2009 AICPA Audit and Accounting...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
... established under the Financial Accounting Foundation in 1984 to set accounting and financial reporting standards for state and local governments and for governmentally related not -for- profit organizations ... budget proposal and for the form and content of agency financial statements The director is one of the Principals (q.v.) that approves the recommendations of the Financial Accounting Standards Advisory ... (governmental and not -for- profit) Used in accounting for govern- organizations indicating Apago PDF mental and not -for- profitthat is unrestricted Enhancer that portion of net assets modified approach (infrastructure)...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
... Accounting and Financial Reporting for Certain Investments and for External Investment Pools (Statement 31), 139, 826 Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance ... Accounting and Financial Reporting for Certain Investments and for External Investment Pools (GASB Statement 31), 194, 284 Accounting and Financial Reporting for Impairment of Capital Assets and for ... health and welfare organizations 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...
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The roles of a global ph sensor protein chvg in homologous recombination and mutation of agrobacterium tumefaciens
... cytosine or 5-methylcytosine, deamination of purine is a minor reaction Adenine is deaminated to hypoxanthine in DNA at only 2-3% of the rate of cytosine deamination and the deamination of guanine ... against hydrolytic DNA deamination (about 0.5% of the rate in single-strand DNA (Lindahl, 1993) It is worth comparing the deamination of cytosine and 5-methylcytosine Although both cytosine and ... that for terminal mispair (Bloom et al., 1997) Misalignment of the growing chain with the template may occur via simple slippage of the terminus, leading to the formation of a single-base bulge The...
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Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf
... between for- profit and not -for- profit organizations is their view of costs Success for a business is defined as making a profit by maximizing revenues and minimizing costs Not -for- profits see ... leasing It usually looks for improved program delivery rather than a payback in profit The costs of using and maintaining the assets should be included in the operating budget These include the ... resource for many not -for- profits They donate their time to the organization for one or more of a variety of reasons: they support the strategy of the organization; they enjoy the work; they like the...
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Financial and accounting guide for not for profit organizations
... Accounting Is Not Very Different from For- Profit Accounting Most of not -for- profit accounting is no different from for- profit accounting The primary area which is different for not -for- profit organizations ... focal point for comparison so that the user has some basis for making judgments and understanding the context of the information The presentation might include comparative information for the current ... not -for- profit as for a business, the “excess of revenues over expenses” or “changes in net assets” (the amount in a not -for- profit s financial statements closest to the equivalent of the profit...
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List of non-governmental organizations in consultative status with the Economic and Social Council ppt
... Advancement of Psychological Understanding of Human Nature (1995) Association for the Prevention of Torture (1996) Association for the Protection of the Environment (1999) Association for the Study of the ... International Institute for the Rights of the Child (2003) International Institute for Vital Registration and Statistics (1977) International Institute of Administrative Sciences (1947) International Institute ... (1998) Institute of Inter-Balkan Relations (1998) Institute of Internal Auditors (1989) Institute of International Social Development (2000) Institute of International Sociology of Gorizia (2006) Institute...
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Báo cáo sinh học: " Evolution of the polymorphism at molecular markers in QTL and non-QTL regions in selected chicken lines (Open Access publication)" ppsx
... transmission of the haplotype in the zone with the QTL was conditional to the transmission of the QTL Transmission of the QTL was conditional on the phenotype of the offspring and on the QTL genotypes of ... Combining different methods for the detection of signatures of selection Factor analysis gives a good overview of the divergence of lines and constitutes an interesting starting point in detecting ... generations, leading to the introduction of a time component that helps to distinguish the in uence of selection from the in uence of drift Here, we investigate the joint evolution of neutral and selected...
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Báo cáo khoa học: "Outcomes of resection and non-resection strategies in management of patients with advanced colorectal cancer" doc
... series the technique of stenting was introduced and developed in the unit during the study period and in the future may reduce the need for emergency surgical intervention and stoma formation in ... review examined the role of SEMS in this situation and showed successful palliation in 90% of 336 reported cases with technical failure reported in 8% of cases and perforation in 4% [12] In this ... groups rather than two In this series, if the survival of patients undergoing resection of their primary is compared with a combined group of patients managed with non- resectional intervention and...
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operation of american non-governmental organizations in the first decade of the twenty-first century in danang
... sustainable development of developing countries, especially to the process of improving and promoting the people’s standard of living In the last decades, there has been a sharp increase in the ... Dichter, T.W (1997), “Appeasing the Gods of Sustainability: The Future of International NGOs in Microfinance.” in NGOs, States and Donors: Too Close for Comfort (D Hulme and M Edwards, eds), pg.128–139 ... for they are matters of concern of American NGOs in Danang These issues have also been included in the fiveyear socio-economic development plans of Danang city since 1997 Thus, the study of the...
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Twelfth graders' perceptions of communicative and non-communicative activities in EFL classroms in Bac Ly High school = Nhận thức của học sinh lớp 12 về các hoạ
... characteristics and roles of these activities can make the best use of communicative and non- communicative activities in the process of learning and teaching The role of the teacher in communicative and non- communicative ... of communicative and non- communicative activities in the process of learning and teaching; the roles of the teacher in communicative and non- communicative types of communicative activities, and ... as Reading, Speaking, Listening and Writing and Language Focus of grammar and pronunciation There are 16 units in the textbook and they consist of two kinds of practicing activities: non- communicative...
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Twelfth graders’ perceptions of communicative and non communicative activities in EFL classes in Bac Ly High School
... characteristics and roles of these activities can make the best use of communicative and non- communicative activities in the process of learning and teaching The role of the teacher in communicative and non- communicative ... of communicative and non- communicative activities in the process of learning and teaching; the roles of the teacher in communicative and non- communicative types of communicative activities, and ... describes the situation where the study was conducted and the informants involved in the study It includes the teachers of English, the students, and the textbook The data collection instruments,...
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A cross national study of senior volunteerism in two non government organizations in singapore and p r china
... University of China offered a course of social gerontology to train undergraduates in the mainland China (Du and Guo, 2000) Thus it is urgent for the mainland China to make more efforts to prepare for ... lead to increase in helping Meanwhile, their findings emphasize the importance of informing older volunteers about the need for help and the opportunities for helping According to their study, public ... people involve in the exchange of their positions in the labour force for the promise of economic and medical sustenance, in the form of social security and medical care He also stated that there...
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Valuing Traded and Non-traded Commodities in Benefit-Cost Analysis pptx
... let’s introduce currencies The domestic currency is the rupee and the foreign currency is the dollar There are two ways of expressing the Official Exchange Rate (OER): • the price of rupees in dollars ... OER/1.5 Since, in the example, the OER($/R) = 1, SER($/R) = 0.67 In other words, the SER attaches a lower dollar value to the rupee than the OER Why? Because the value of the rupee in foreign ... 0.67 $/kina The shadow-wage is 60% of the market wage (i.e the opportunity cost of kina worth of labour is kina) Perform a social benefit cost analysis of this project, using the UNIDO and LM...
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Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ đặc tuyến hiệu suất h fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến dòng điện stato i1 fi p2 sự cần thiết phải đầu tư xây dựng nhà máy thông tin liên lạc và các dịch vụ chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25