... the method of accounting for a deferred serial bond issue cop2705X_Ch05_122-153.indd 136 2/1/10 5:43:57 PM Accounting for Other Governmental Fund Types 137 Debt Service Accounting for Capital ... donations take the form of trusts Trusts are accounted for in a number of different funds, depending on the nature and terms of the agreement Illustration 5–2 summarizes accoun...
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... distributions of tax collections for each year to each fund or unit in the proportion the levy for that fund or unit bears to the total levy for the year Apago PDF Enhancer Accounting for Tax Agency ... receivable is offset in total by the liability If collections of taxes during a certain portion of the year amounted to $2,400,000 for other governments and $1,800,000 for...
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Test Bank for Essentials of Accounting for Governmental_6 pdf
... Worksheet Entry for Preparation of Government-wide Statements Sale of Bonds Cash OFS: Proceeds of bonds OFS: Premium on bonds Dr Cr Cr OFS: Proceeds of bonds OFS: Premium on bonds Amortization of Bond ... grant for road repairs • $300,000 was received as a gift for establishment of a permanent fund for the maintenance of the city cemetery • $100,000 in charges for serv...
Ngày tải lên: 21/06/2014, 04:20
Tài liệu Instructor Guide for Introduction to Oracle: SQL and PL/SQL ppt
... PL /SQL Environment PL /SQL engine PL /SQL block PL /SQL block PL /SQL SQL Procedural Statement Executor SQL Statement Executor Oracle Server Hint Draw attention to the fact that PL /SQL can ... attended, to excite them to learn, and to make them want to come back for more • To give you some tips and techniques to help you vary your lecture style, avoid monotony in...
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lecture notes for introduction to theory of computation - robert daley
... Contents Up: Lecture Notes for CS 2110 Introduction to Theory Previous: Lecture Notes for CS 2110 Introduction to Theory Bob Daley 200 1-1 1-2 8 ©Copyright 1996 Permission is granted for personal ... Completeness http://www.cs.pitt.edu/ ~daley/ cs2110 /notes/ cs2110w.html (2 of 3) [12/23/2006 12:00:41 PM] Lecture Notes for CS 2110 Introduction to T...
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Chapter 1 An Introduction to Managerial Accounting and Cost Concepts pot
... Implementing Implementing plans (Directing plans (Directing and Motivating) and Motivating) Comparison of Financial and Managerial Accounting Learning Objective LO1 To identify and give examples of ... for merchandisers Merchandising Company Cost of goods sold: Beg merchandise inventory + Purchases Goods available for sale - Ending merchandise inventory = Cost of goods sold...
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introduction to management and organizations
... developing plans to integrate and coordinate activities Organizing Arranging and structuring work to accomplish organizational goals Leading Working with and through people to accomplish ... (cont’d) • Setting and maintaining performance standards internally and externally • Setting priorities for attention and activity • Time management Source: Based on American...
Ngày tải lên: 12/07/2014, 14:39
Introduction to Management Infomation Systems potx
... environment Dr Chen, Introduction to Information Systems TM-40 Roles of Information Systems Roles of Information Systems Automates Informates Dr Chen, Introduction to Information Systems Innovates/ ... Resources Dr Chen, Introduction to Information Systems TM-17 To facilitate managers in Day -to- day operations Data Processing Decision Making Dr Chen, Introducti...
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