what s this it s a

... hỏi: What s this? It s a cassette Nhìn tranh trả lời câu hỏi: What s this? It s a book Nhìn tranh trả lời câu hỏi: What s this? It s a marker Nhìn tranh trả lời câu hỏi: What are these? They are ... books Nhìn tranh trả lời câu hỏi: What are these? They are cassettes Nhìn tranh trả lời câu hỏi: What are these? They are tables How many cassettes? One cassette Three cassettes How many pens? ... pens How many notebooks? Two notebooks How many crayons? Six crayons How many pencils? One pencil How many rulers? Four rulers How many books? One book How many markers? Three markers How...

Ngày tải lên: 10/08/2014, 17:20

... natural classification on the statement of revenues, expenses, and changes in net assets and has displayed the functional classification in the notes to financial statements This is trial version ... to assess the College s overall financial health These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private-sector ... College s financial report consists of three basic financial statements: the statement of net assets; the statement of revenues, expenses, and changes in net assets; and the statement of cash flows...

Ngày tải lên: 19/06/2014, 13:20

... Financing Activities 93,778,966 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital Appropriations Capital Grants and Gifts Purchases of Capital Assets Principal Paid on Capital Debt and ... Total Current Assets Noncurrent Assets: Restricted Cash and Cash Equivalents Investments Restricted Investments Depreciable Capital Assets, Net Nondepreciable Capital Assets Other Assets Total ... offset by a decrease in State appropriations CAPITAL ASSETS AND DEBT ADMINISTRATION CAPITAL ASSETS At June 30, 2010, the College had $301.5 million in capital assets, less accumulated depreciation...

Ngày tải lên: 19/06/2014, 13:20

... Total Corporate Bonds Credit Quality Ratings Moody 's Standard & Poor 's AAA AA1 to BAA1 BAA1 to B1 CAA1 AAA AA to A BBB to B CCC+ $ 1,177,208 Custodial Credit Risk: Custodial credit risk is the ... Trust Funds and Governmental Entities That Use Proprietary Fund Accounting Cash and Cash Equivalents The amount reported as cash and cash equivalents consists of cash on hand, cash in demand accounts, ... or losses on investments), and revenues for capital construction projects Interest on capital asset-related debt is a nonoperating expense The statement of net assets is presented in a classified...

Ngày tải lên: 19/06/2014, 13:20

... Unrestricted Funds Net Assets ASSETS Current Assets: Cash and Cash Equivalents Investments Accounts Receivable, Net Due from Other Governmental Agencies Inventories Prepaid Expenses Deposits - ... Revenues, Expenses, and Changes in Net Assets REVENUES Operating Revenues: Student Tuition and Fees, Net of Scholarship Allowances of $20,823,412 Federal Grants and Contracts State and Local Grants ... unrestricted net assets To meet this requirement, statements of net assets and revenues, expenses, and changes in net assets for the current unrestricted funds are presented, as follows: Statement...

Ngày tải lên: 19/06/2014, 13:20

... following summarizes the University s assets, liabilities, and net assets at June 30: Condensed Statement of Net Assets at June 30 (In Thousands) 2010 Assets Current Assets Capital Assets, Net Other ... MANAGEMENT S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Statement of Net Assets 11 Statement of Revenues, Expenses, and Changes in Net Assets 13 Statement ... increase in total liabilities from the increase in total assets THE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS The statement of revenues, expenses, and changes in net assets presents...

Ngày tải lên: 19/06/2014, 13:20

... Operating Activities: Depreciation Expense Change in Assets and Liabilities: Receivables, Net Other Current Assets Accounts Payable Salaries and Wages Payable Deposits Payable Compensated Absences ... these activities as well as administration, operation and maintenance of capital assets, and depreciation on capital assets Nonoperating revenues include State appropriations, Federal and State ... 376,408 Additional information about the University s capital assets is presented in the notes to financial statements CAPITAL EXPENSES AND COMMITMENTS The University s major capital commitments at...

Ngày tải lên: 19/06/2014, 13:20

... information that shows whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits Actuarial Methods and Assumptions Projections ... include bonds payable, loan payable, capital leases payable, compensated absences payable, and other postemployment benefits payable Long-term liabilities activity for the fiscal year ended June ... time deposits and savings accounts in qualified public depositories, as defined in Section 280.02, Florida Statutes; direct obligations of the United States Treasury; and Securities and Exchange...

Ngày tải lên: 19/06/2014, 13:20

... contract with the State The State s risk financing activities associated with State group health insurance, such as risk of loss related to medical and prescription drug claims, are administered ... and destruction of assets; errors and omissions; injuries to employees; and natural disasters Pursuant to Section 1001.72(2), Florida Statutes, the University participates in State self-insurance ... accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller...

Ngày tải lên: 19/06/2014, 13:20

... Scholarship Allowances Federal Grants and Contracts State and Local Grants and Contracts Nongovernmental Grants and Contracts Sales and Services of Educational Departments Auxiliary Enterprises ... FINANCIAL STATEMENTS MANAGEMENT S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Statement of Net Assets 12 Statement of Revenues, Expenses, and Changes in ... Assets $ Total Assets Net Assets Invested in Capital Assets, Net of Related Debt Restricted Unrestricted 7,001 3.9% $ 401 3.8% The decrease in total assets is a result of a decrease in receivables...

Ngày tải lên: 19/06/2014, 13:20

... (Used) by: Operating Activities Noncapital Financing Activities Capital and Related Financing Activities Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash ... Current Assets Noncurrent Assets: Restricted Cash and Cash Equivalents Endowment Investments Restricted Investments Depreciable Capital Assets, Net Nondepreciable Capital Assets Other Noncurrent Assets ... of cash flows also helps users assess:  An entity s ability to generate future net cash flows  Its ability to meet its obligations as they come due  Its need for external financing A summary...

Ngày tải lên: 19/06/2014, 13:20

... Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place Revenues, expenses, gains, losses, assets, ... investments Investments set aside to make debt service payments, maintain sinking or reserve funds, or to purchase or construct capital assets are classified as restricted This is trial version ... lease, leasehold improvements, and other capital assets These assets are capitalized and recorded at cost at the date of acquisition or at estimated fair value at the date received in the case of...

Ngày tải lên: 19/06/2014, 13:20

... 11 OPERATING LEASE COMMITMENTS Leased assets and the related commitments are not reported on the College s statement of net assets Operating lease payments are recorded as expenses when paid or ... 2009, the most recent valuation date, the actuarial accrued liability for benefits was $822,803 and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability of $822,803 ... short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations The College s OPEB actuarial valuation as of July...

Ngày tải lên: 19/06/2014, 13:20

... Revenues: Student Tuition and Fees, Net of Scholarship Allowances of $15,046,562 Federal Grants and Contracts State and Local Grants and Contracts Nongovernmental Grants and Contracts Sales and Services ... United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States Other auditors audited ... instruction classification The operating expenses on the statement of revenues, expenses, and changes in net assets are presented by natural classifications The following are those same expenses...

Ngày tải lên: 19/06/2014, 13:20

... 1,795,879 Total Assets Net Assets Invested in Capital Assets, Net of Related Debt Restricted Unrestricted Total Net Assets Assets are what the University owns and are measured in current value, except ... net assets presents the financial position of the University at fiscal year end This statement provides a picture of assets minus liabilities and their availability for expenses by the University ... operations The audit team leader was Kathy Stich, CPA, and the audit was supervised by Cheryl B Pueschel, CPA Please address inquiries regarding this report to James R Stultz, CPA, Audit Manager,...

Ngày tải lên: 20/06/2014, 03:20

... CAPITAL AND RELATED FINANCING ACTIVITIES Capital Appropriations Capital Grants, Contracts, Donations, and Fees Capital Subsidies and Transfers Purchase or Construction of Capital Assets Principal Paid ... sources and uses of cash and cash equivalents This statement will assist in evaluating the University s ability to generate net cash flows, its ability to meet its financial obligations as they ... Operating Loss to Net Cash Used by Operating Activities: Depreciation Expense Change in Assets and Liabilities: Receivables, Net Inventories Other Assets Accounts Payable Salaries and Wages Payable...

Ngày tải lên: 20/06/2014, 03:20

... restricted assets, are classified as restricted Capital Assets University capital assets consist of land, works of art and historical treasures, construction in progress, buildings, infrastructure and ... expenses generally include all fiscal transactions directly related to these activities as well as administration, operation and maintenance of capital assets, and depreciation on capital assets ... Cash and cash equivalents consist of cash on hand and cash in demand accounts University cash deposits are held in banks qualified as public depositories under Florida law All such deposits are...

Ngày tải lên: 20/06/2014, 03:20

... the statement of net assets, and are valued at cost using either the moving average method, actual cost, first-in, first-out or last invoice cost method CAPITAL ASSETS Capital assets activity for ... inventories maintained by departments and not available for resale Departmental inventories are comprised of such items as classroom and laboratory supplies, teaching materials, and office supply items, ... other student service facilities The bonds are payable solely from housing rental income, traffic and parking fees, and an assessed student transportation fee based on credit hours and are payable...

Ngày tải lên: 20/06/2014, 03:20

... misstatements on a timely basis A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement ... material weaknesses, as defined above Compliance and Other Matters As part of obtaining reasonable assurance about whether the University s financial statements are free of material misstatement, ... include a reference to other auditors We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits...

Ngày tải lên: 20/06/2014, 03:20