John Wiley Accountants Handbook Volume 2 2 potx

... 1,006,645) 011 -22 2- 022 2 Arson commission 189 ,24 4 175,670 13,574) 011 -25 1- 025 1 Transportation-traffic div 13,755,915 13,707,890 48, 025 ) 011 -25 2- 025 2 Licensing board 5 42, 007 449, 825 92, 1 82) 011 -25 1- 025 3 Transportation-parking ... retire- ment system — — — — — ) — ) 1, 426 ,20 1 — — 1, 426 ,20 1 ) — ) 1, 426 ,20 1 ) Unreserved: Designated for debt service — — 25 6 ,28 0...

Ngày tải lên: 21/06/2014, 04:20

... periodic pension cost 300 Net gain Net gain Net gain Net loss Net loss Net loss −10% +10% 25 0 20 x1 20 x1 20 x2 20 x3 Year 20 x2 20 x3 0 550 $ Amount Unless there is evidence to the contrary, accounting is based ... this 36 .2 SPONSOR ACCOUNTING 36 • 13 Exhibit 36 .2 Illustration of the corridor. Greater of PBO or market-related value of plan assets January 1, 20 x1, 20 x2, and 2...

Ngày tải lên: 21/06/2014, 04:20

... 1998 22 21 common stock: December 31, 1999 26 24 December 31, 20 00 28 27 December 31, 20 01 22 25 December 31, 20 02 34 28 Number of shares/rights covered 1,000 by award “Base price” of SAR $20 Par ... Year Average During the Year 1998 $25 $24 1999 29 27 20 00 27 28 20 01 34 30 20 02 42 36 ACCOUNTING ENTRIES Date Description Debit Credit December 31, 20 02 Cash...

Ngày tải lên: 21/06/2014, 04:20

... balance sheet $300 ,20 0 $22 0 ,20 0 $80,000 Less realization loss in May $ 022 ,000 $011,000 $11,000 Balance after loss $27 8 ,20 0 $20 9 ,20 0 $69,000 Cash available to partners $148 ,20 0 Possible loss divided ... was increased to $ 625 ,000; and will increase as fol- lows through 20 06: 1999, $650,000; 20 00 and 20 01, $675,000; 20 02 and 20 03, $700,000; 20 04, $850,000; 20 05, $...

Ngày tải lên: 21/06/2014, 04:20

... affecting, 26 .2( c) fraud, 26 .2( c)(i) going concern, 26 .2( c)(iv) illegal acts, 26 .2( c)(iii) related party transactions, 26 .2( c)(ii) review of audit work, 26 .2( e) Audit reports, 26 .3, 26 .4, 26 .5 application ... Currency (OCC), 29 .2( c), 29 .2( c)(i) Office of Thrift Supervision (OTS), 29 .2( c), 29 .2( c)(iv) regulatory examinations, 29 .2( h) rating systems, 29 .2...

Ngày tải lên: 21/06/2014, 04:20