John Wiley Accountants Handbook Volume 2 8 pdf

... 19 98 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 19 98 $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...

Ngày tải lên: 21/06/2014, 04:20

... 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 ,89 0 48, 025 ) 011 -25 2- 025 2 Licensing board 5 42, 007 449, 82 5 92, 1 82 ) 011 -25 1- 025 3 Transportation-parking ... $22 7, 788 $0, 605,450 )$ 26 ,555 )$ 1 ,27 8, 3 28 )$ 1,3 52, 056 )$ 2, 630, 384 ) Fund Equity—December 31 $ 0, 344,300 ) $ 0, 1 68,...

Ngày tải lên: 21/06/2014, 04:20

... of year 5 ,85 0 2 5 ,23 5 Actual return on plan assets 1 78 26 0 Employer contributions 550 80 0 Benefits paid (460) (445) Fair value of plan assets at end of year 6,1 18 5 ,85 0 Funded status (84 4) 3 (650) Unrecognized ... 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...

Ngày tải lên: 21/06/2014, 04:20

... of Principal 27 (iii) Receipts of Income 28 (iv) Disbursements of or Charges to Income 28 (k) Principal and Income— Special Problems 28 (i) Unproductive Property 28 (ii) Accruals 28 (iii) Dividends 29 (iv) ... 22 (iv) Resignation of Trustee 22 (v) Removal of Trustee 22 (c) Powers and Duties of Trustees 22 (i) General Powers 22 (ii) Duties 23 (d) Proper Trust Investme...

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... 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