Only prepare the journal entries for transactions 1- 15. No Financia.pdf
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Only prepare the journal entries for transactions 1- 15. No Financial statements are required. Please, be very specific. Explain very detail and step 44. The Watson Foundation, a private not- for-profit entity, starts 2024 with cash of $100,000; contributions receivable (net) of $200,000; investments of $300,000; and land, buildings, and equipment (net) of $200,000. Net assets without donor restrictions were reported as $400,000, the same figure as the net assets with donor restrictions. Of the restricted net assets, $300,000 was purpose restricted, whereas the other $100,000 had to be held permanently, although the subsequently earned income is without restriction. Fifty percent of the purpose-restricted net assets had to be used to help pay for a new building. The remainder was restricted to the payment of officer salaries. Donors made no stipulations about the eventual reporting of buildings and other long-lived assets when acquired. Watson has one program service (health care) and two supporting services (fundraising and administrative). During the current year, Watson Foundation has the following transactions: (1) Computes interest of $20,000 on the unrestricted contribution receivable. (2) Receives cash of $100,000 from the contributions receivable and wrote off another $4,000 as uncollectible. (3) Receives unrestricted cash donations of $180,000. (4) Receives $23,000 in cash that must be spent for a particular type of office machine within the next year or the money must be returned. (5) Pays salaries of $90,000. Of that amount, $15,000 came from restricted funds. The payment was made to individuals doing health care work. (6) Spends the $23,000 in (4) for the appropriate office machine. (7) Receives a cash gift of $12,000 that Watson must convey to another specified charity. However, Watson has the right to give this money to a different organization if officials so choose..
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Only prepare the journal entries for transactions 1-15. 44. The Wats.pdf
Only prepare the journal entries for transactions 1-15. 44. The Watson Foundation, a private not-
for-profit entity, starts 2024 with cash of $100,000; contributions receivable (net) of $200,000;
investments of $300,000; and land, buildings, and equipment (net) of $200,000. Net assets
without donor restrictions were reported as $400,000, the same figure as the net assets with
donor restrictions. Of the restricted net assets, $300,000 was purpose restricted, whereas the
other $100,000 had to be held permanently, although the subsequently earned income is without
restriction. Fifty percent of the purpose-restricted net assets had to be used to help pay for a new
building. The remainder was restricted to the payment of officer salaries. Donors made no
stipulations about the eventual reporting of buildings and other long-lived assets when acquired.
Watson has one program service (health care) and two supporting services (fundraising and
administrative). During the current year, Watson Foundation has the following transactions: (1)
Computes interest of $20,000 on the unrestricted contribution receivable. (2) Receives cash of
$100,000 from the contributions receivable and wrote off another $4,000 as uncollectible. (3)
Receives unrestricted cash donations of $180,000. (4) Receives $23,000 in cash that must be
spent for a particular type of office machine within the next year or the money must be returned.
(5) Pays salaries of $90,000. Of that amount, $15,000 came from restricted funds. The payment
was made to individuals doing health care work. (6) Spends the $23,000 in (4) for the
appropriate office machine. (7) Receives a cash gift of $12,000 that Watson must convey to
another specified charity. However, Watson has the right to give this money to a different
organization if officials so choose.
(8) Buys a building for $500,000 by signing a long-term note for $450,000 and using restricted
funds for the remainder. (9) Collects annual membership dues of $30,000. Individuals receive
substantial benefits from their memberships. By the end of the year, two-thirds of the time for the
average membership has passed. (10) Receives unrestricted income of $40,000 generated by net
assets that must be held permanently. (11) The board of directors of the Watson Foundation
votes to set aside $9,000 of its investments for emergency purposes. (12) Pays rent of $12,000
for the past month, advertising of $15,000, and utilities of $16,000. These were half for the
program service and one-fourth each for the two supporting services. (13) Receives an
unrestricted pledge of $200,000. Watson will collect the money in five years and does not expect
any part to be uncollectible. Present value at inception is $149,000, but interest for the year to
date is $6,000. (14) Computes depreciation of $40,000,60 percent for health care, 30 percent for
administrative, and 10 percent for fundraising. (15) Pays $15,000 in interest on the note signed in
(8). All of this cost is assumed to.
The Watson Foundation, a private not-for-profit entity, starts 2024 .pdf
The Watson Foundation, a private not-for-profit entity, starts 2024 with cash of $100,000;
contributions receivable (net) of $200,000; investments of $300,000; and land, buildings, and
equipment (net) of $200,000. Net assets without donor restrictions were reported as $400,000,
the same figure as the net assets with donor restrictions. Of the restricted net assets, $300,000
was purpose restricted, whereas the other $100,000 had to be held permanently, although the
subsequently earned income is without restriction. Fifty percent of the purpose-restricted net
assets had to be used to help pay for a new building. The remainder was restricted to the payment
of officer salaries. Donors made no stipulations about the eventual reporting of buildings and
other long-lived assets when acquired.
Watson has one program service (health care) and two supporting services (fundraising and
administrative.
During the current year, Watson Foundation has the following transactions:
prepare the journal entries for transactions 1- 15. No Financial statements are required.
Prepare the Journal entries for each Transactions 44- The Watson Foun.pdf
Prepare the Journal entries for each Transactions
44. The Watson Foundation, a private not-for-profit entity, starts 2020 with cash of $100,000,
contributions receivable (net) of $200,000, investments of $300,000, and land, buildings, and
equipment (net) of $200,000. Net assets without donor restrictions were reported as $400,000,
the same figure as the net assets with donor restrictions. Of the restricted net assets, $300,000
was purpose restricted whereas the other $100,000 had to be held permanently, although the
subsequently earned income is without restriction. Fifty percent of the purpose restricted net
assets had to be used to help pay for a new building. The remainder was restricted to the payment
of officer salaries. Donors made no stipulations about the eventual reporting of buildings and
other long-lived assets when acquired. Watson has one program service (health care) and two
supporting services (fundraising and administrative)
During the current year, Watson Foundation has the following transactions.
(1) Computed interest of $20,000 on the unrestricted contribution receivable.
(2) Received cash of $100,000 from the contributions receivable and wrote off another $4,000 as
uncollectible.
(3) Received unrestricted cash donations of $180,000.
(4) Received $23,000 in cash that must be spent for a particular type of office machine within the
next year or the money must be returned.
(5) Paid salaries of $90,000. Of that amount, $15,000 came from restricted funds. The payment
was made to individuals doing health care work.
(6) Spent the $23,000 in (4) for the appropriate office machine.
(7) Received a cash gift of $12,000 that Watson must convey to another specified charity.
However, Watson has the right to give this money to a different organization if officials so
choose.
(8) Bought a building for $500,000 by signing a long-term note for $450,000 and using restricted
funds for the remainder.
(9) Collected annual membership dues of $30,000. Individuals receive substantial benefits from
their memberships. By the end of the year, two-thirds of the time for the average membership
has passed.
(10) Received unrestricted income of $40,000 generated by net assets that must be held
permanently.
(11) The board of directors of the Watson Foundation vote to set aside $9,000 of its investments
for emergency purposes.
(12) Paid rent of $12,000 for the past month, advertising of $15,000, and utilities of $16,000.
These were half for the program service and one-fourth each for the two supporting services.
(13) Received an unrestricted pledge of $200,000. Watson will collect the money in five years
and does not expect any part to be uncollectible. Present value at inception is $149,000, but
interest for the year to date is $6,000.
(14) Computed depreciation of $40,000, 60 percent for health care, 30 percent for administrative,
and 10 percent for fundraising.
(15) Paid $15,000 in interest on the note signed in (8). All of this cost is assumed to be rel.
The City of Tuffy is the trustee and custodian for cash collected from.pdf
The City of Tuffy is the trustee and custodian for cash collected from fees charged by a local
nonprofit cemetery association. The fees are paid by individuals and are dedicated for cemetery
plot maintenance for these individuals based on benefit terms enumerated in the trust. The
activity is administered through the Cemetery Care Private-Purpose Trust, which has its own
board of directors. The following transactions and events occurred in the Trust Fund during the
year. 1. Fees of $28,000 are collected. 2. Some of the cash collected ( $20,000) is invested in a
certificate of deposit (CD). 3. A lawn care company is paid $3,000 for cemetery plot
maintenance. 4. An accountant is paid $1,000 for bookkeeping services. 5. The CD matures with
interest earnings of $800. 6. A new CD in the amount of $20,000 is purchased. 7. The lawn care
company is owed an additional $1,000 for cemetery plot maintenance performed in 2022. a)
Prepare the journal entries necessary to record the above listed transactions on the books of the
Cemetery Care Private-Purpose Trust Fund. If an entry affects more than one debit or credit
account, enter the accounts in order of magnitude (largest to smallest balances), debits first..
2NameInstructorCourseDateInstitution Affil.docx
2
Name:
Instructor:
Course:
Date:
Institution Affiliation:
Governmental funds are used to report the accounting records of the government. The government uses the statement of financial position and the operating statements to report to the tax payers. This is because most of the government finances are received from the taxes paid by the taxpayers and the government thus owes a responsibility to the taxpayers of accountability.
The financial statements are comprised of the balance sheet and statement of operations which include all the revenues, expenditure and changes in the fund balances. Prepaid items and inventories are reported as assets during their purchase. The expenditures are deferred in their recognition till the period in which the assets are consumed or used.
The government fund generally focuses on the primary sources, uses and balances of current financial resources in a budget. The government fund includes the following:
· General fund
· Special revenue funds
· Capital projects funds
· Debt service funds
· Permanent funds
Proprietary funds involve the different sectors that a government is divided into for instance state governments. The proprietary funds account are presented by the statement of net position, the cash flows and also the statement of operating expenditures, incomes or revenues and changes in the net position. Individual proprietary funds should be recorded in separate columns. Proprietary funds include enterprise funds and internal service funds. The function of these enterprises is to provide goods and services to the general public at a fee. Internal service funds account for goods and services provided by one department to another department of the governmental unit on a cost-reimbursement basis.
Fiduciary funds are used to account for the assets held in trust by the government for the benefit of the different government departments or entities or individuals. For instance the employees receiving their retirement benefits is an example of the fiduciary fund held by the government. The fiduciary fund includes:
· Agency funds
the agency fund involve the receipt, temporary investment and remittance of the fiduciary resources to their specifics, be they individuals, private governments, or other governments. The statement of net position requires that assets be equal to the liabilities. The statement of the changes in assets and liabilities reports the beginning balances, additions, deductions and ending balances.
· Pension and other employee benefit trust funds
the division is required to hold and report the resources which are held in trust for the beneficiaries of pension plans, contribution plans, postemployment benefit plans, or other employee benefit plans. The requirements of the accounting of the different pension fund are stipulated in the GAAP and require maintaining of separate distinct accounts for the different entities.
· External investment trust funds
it requires the reporting of ...
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
¾ General
¾ Special revenue—Street and Highway Fund
¾ Capital projects—City Hall Annex Construction Fund
¾ Debt service—City Jail Annex Debt Service Fund
¾ Debt service—City Hall Debt Service Fund
Proprietary Funds
¾ Internal service—Stores and Services Fund
¾ Enterprise—Water and Sewer Fund
Fiduciary Funds
¾ Private-purpose—Student Scholarship Fund
¾ Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
The following selected events and transactions were recorded by Milos.pdf
The following selected events and transactions were recorded by Milos County Hospital. 1.
Gross charges for hospital services, all charged to accounts and notes receivable, were as
follows: 2. The hospital cafeteria and gift shop had cash sales of $296 , 500 . 3. Additional
information determined subsequently to recording patient service revenues and relating to the
current year is as follows 4. A federal cost reimbursement research grant of $362 , 000 was
awarded. As of the end of the year, $320 , 000 in expenses related t the grant had been made. 5.
Vouchers totaling $1 , 354 , 140 were issued for the following items: 6. Collections of accounts
receivable totaled $1 , 171 , 000 . Accounts written off as uncollectible amounted to $13 , 100 .
7. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1
, 037 , 200 . 8. Supplies of $100 , 970 were issued to nursing services. 9. On December 31 ,
accrued interest income on investments was $2 , 000 . 0 . Depreciation of buildings and
equipment was as follows: 11. On December 31, closing entries were made in the general
journal. Required a-1. Prepare journal entries for each of the transactions in accordance with the
standards for a governmental health care entity that follows proprietary fund accounting. (If no
entry is required for a transaction/event, select "No Journal Entry Required" in the b. Prepare
journal entries to record the foregoing transactions, assuming the hospital is a business-type
government facility. (If no entry is required for a transaction/event, select "No Journal Entry
Required" in the first account field.) Journal entry worksheet B C D E F D > The hospital has a
contractual agreement with a lender requiring that $550 , 000 in cash be set aside to meet its
future debt payment. Note: Enter debits before credits..
Recommended
Only prepare the journal entries for transactions 1-15. 44. The Wats.pdf
Only prepare the journal entries for transactions 1-15. 44. The Watson Foundation, a private not-
for-profit entity, starts 2024 with cash of $100,000; contributions receivable (net) of $200,000;
investments of $300,000; and land, buildings, and equipment (net) of $200,000. Net assets
without donor restrictions were reported as $400,000, the same figure as the net assets with
donor restrictions. Of the restricted net assets, $300,000 was purpose restricted, whereas the
other $100,000 had to be held permanently, although the subsequently earned income is without
restriction. Fifty percent of the purpose-restricted net assets had to be used to help pay for a new
building. The remainder was restricted to the payment of officer salaries. Donors made no
stipulations about the eventual reporting of buildings and other long-lived assets when acquired.
Watson has one program service (health care) and two supporting services (fundraising and
administrative). During the current year, Watson Foundation has the following transactions: (1)
Computes interest of $20,000 on the unrestricted contribution receivable. (2) Receives cash of
$100,000 from the contributions receivable and wrote off another $4,000 as uncollectible. (3)
Receives unrestricted cash donations of $180,000. (4) Receives $23,000 in cash that must be
spent for a particular type of office machine within the next year or the money must be returned.
(5) Pays salaries of $90,000. Of that amount, $15,000 came from restricted funds. The payment
was made to individuals doing health care work. (6) Spends the $23,000 in (4) for the
appropriate office machine. (7) Receives a cash gift of $12,000 that Watson must convey to
another specified charity. However, Watson has the right to give this money to a different
organization if officials so choose.
(8) Buys a building for $500,000 by signing a long-term note for $450,000 and using restricted
funds for the remainder. (9) Collects annual membership dues of $30,000. Individuals receive
substantial benefits from their memberships. By the end of the year, two-thirds of the time for the
average membership has passed. (10) Receives unrestricted income of $40,000 generated by net
assets that must be held permanently. (11) The board of directors of the Watson Foundation
votes to set aside $9,000 of its investments for emergency purposes. (12) Pays rent of $12,000
for the past month, advertising of $15,000, and utilities of $16,000. These were half for the
program service and one-fourth each for the two supporting services. (13) Receives an
unrestricted pledge of $200,000. Watson will collect the money in five years and does not expect
any part to be uncollectible. Present value at inception is $149,000, but interest for the year to
date is $6,000. (14) Computes depreciation of $40,000,60 percent for health care, 30 percent for
administrative, and 10 percent for fundraising. (15) Pays $15,000 in interest on the note signed in
(8). All of this cost is assumed to.
The Watson Foundation, a private not-for-profit entity, starts 2024 .pdf
The Watson Foundation, a private not-for-profit entity, starts 2024 with cash of $100,000;
contributions receivable (net) of $200,000; investments of $300,000; and land, buildings, and
equipment (net) of $200,000. Net assets without donor restrictions were reported as $400,000,
the same figure as the net assets with donor restrictions. Of the restricted net assets, $300,000
was purpose restricted, whereas the other $100,000 had to be held permanently, although the
subsequently earned income is without restriction. Fifty percent of the purpose-restricted net
assets had to be used to help pay for a new building. The remainder was restricted to the payment
of officer salaries. Donors made no stipulations about the eventual reporting of buildings and
other long-lived assets when acquired.
Watson has one program service (health care) and two supporting services (fundraising and
administrative.
During the current year, Watson Foundation has the following transactions:
prepare the journal entries for transactions 1- 15. No Financial statements are required.
Prepare the Journal entries for each Transactions 44- The Watson Foun.pdf
Prepare the Journal entries for each Transactions
44. The Watson Foundation, a private not-for-profit entity, starts 2020 with cash of $100,000,
contributions receivable (net) of $200,000, investments of $300,000, and land, buildings, and
equipment (net) of $200,000. Net assets without donor restrictions were reported as $400,000,
the same figure as the net assets with donor restrictions. Of the restricted net assets, $300,000
was purpose restricted whereas the other $100,000 had to be held permanently, although the
subsequently earned income is without restriction. Fifty percent of the purpose restricted net
assets had to be used to help pay for a new building. The remainder was restricted to the payment
of officer salaries. Donors made no stipulations about the eventual reporting of buildings and
other long-lived assets when acquired. Watson has one program service (health care) and two
supporting services (fundraising and administrative)
During the current year, Watson Foundation has the following transactions.
(1) Computed interest of $20,000 on the unrestricted contribution receivable.
(2) Received cash of $100,000 from the contributions receivable and wrote off another $4,000 as
uncollectible.
(3) Received unrestricted cash donations of $180,000.
(4) Received $23,000 in cash that must be spent for a particular type of office machine within the
next year or the money must be returned.
(5) Paid salaries of $90,000. Of that amount, $15,000 came from restricted funds. The payment
was made to individuals doing health care work.
(6) Spent the $23,000 in (4) for the appropriate office machine.
(7) Received a cash gift of $12,000 that Watson must convey to another specified charity.
However, Watson has the right to give this money to a different organization if officials so
choose.
(8) Bought a building for $500,000 by signing a long-term note for $450,000 and using restricted
funds for the remainder.
(9) Collected annual membership dues of $30,000. Individuals receive substantial benefits from
their memberships. By the end of the year, two-thirds of the time for the average membership
has passed.
(10) Received unrestricted income of $40,000 generated by net assets that must be held
permanently.
(11) The board of directors of the Watson Foundation vote to set aside $9,000 of its investments
for emergency purposes.
(12) Paid rent of $12,000 for the past month, advertising of $15,000, and utilities of $16,000.
These were half for the program service and one-fourth each for the two supporting services.
(13) Received an unrestricted pledge of $200,000. Watson will collect the money in five years
and does not expect any part to be uncollectible. Present value at inception is $149,000, but
interest for the year to date is $6,000.
(14) Computed depreciation of $40,000, 60 percent for health care, 30 percent for administrative,
and 10 percent for fundraising.
(15) Paid $15,000 in interest on the note signed in (8). All of this cost is assumed to be rel.
The City of Tuffy is the trustee and custodian for cash collected from.pdf
The City of Tuffy is the trustee and custodian for cash collected from fees charged by a local
nonprofit cemetery association. The fees are paid by individuals and are dedicated for cemetery
plot maintenance for these individuals based on benefit terms enumerated in the trust. The
activity is administered through the Cemetery Care Private-Purpose Trust, which has its own
board of directors. The following transactions and events occurred in the Trust Fund during the
year. 1. Fees of $28,000 are collected. 2. Some of the cash collected ( $20,000) is invested in a
certificate of deposit (CD). 3. A lawn care company is paid $3,000 for cemetery plot
maintenance. 4. An accountant is paid $1,000 for bookkeeping services. 5. The CD matures with
interest earnings of $800. 6. A new CD in the amount of $20,000 is purchased. 7. The lawn care
company is owed an additional $1,000 for cemetery plot maintenance performed in 2022. a)
Prepare the journal entries necessary to record the above listed transactions on the books of the
Cemetery Care Private-Purpose Trust Fund. If an entry affects more than one debit or credit
account, enter the accounts in order of magnitude (largest to smallest balances), debits first..
2NameInstructorCourseDateInstitution Affil.docx
2
Name:
Instructor:
Course:
Date:
Institution Affiliation:
Governmental funds are used to report the accounting records of the government. The government uses the statement of financial position and the operating statements to report to the tax payers. This is because most of the government finances are received from the taxes paid by the taxpayers and the government thus owes a responsibility to the taxpayers of accountability.
The financial statements are comprised of the balance sheet and statement of operations which include all the revenues, expenditure and changes in the fund balances. Prepaid items and inventories are reported as assets during their purchase. The expenditures are deferred in their recognition till the period in which the assets are consumed or used.
The government fund generally focuses on the primary sources, uses and balances of current financial resources in a budget. The government fund includes the following:
· General fund
· Special revenue funds
· Capital projects funds
· Debt service funds
· Permanent funds
Proprietary funds involve the different sectors that a government is divided into for instance state governments. The proprietary funds account are presented by the statement of net position, the cash flows and also the statement of operating expenditures, incomes or revenues and changes in the net position. Individual proprietary funds should be recorded in separate columns. Proprietary funds include enterprise funds and internal service funds. The function of these enterprises is to provide goods and services to the general public at a fee. Internal service funds account for goods and services provided by one department to another department of the governmental unit on a cost-reimbursement basis.
Fiduciary funds are used to account for the assets held in trust by the government for the benefit of the different government departments or entities or individuals. For instance the employees receiving their retirement benefits is an example of the fiduciary fund held by the government. The fiduciary fund includes:
· Agency funds
the agency fund involve the receipt, temporary investment and remittance of the fiduciary resources to their specifics, be they individuals, private governments, or other governments. The statement of net position requires that assets be equal to the liabilities. The statement of the changes in assets and liabilities reports the beginning balances, additions, deductions and ending balances.
· Pension and other employee benefit trust funds
the division is required to hold and report the resources which are held in trust for the beneficiaries of pension plans, contribution plans, postemployment benefit plans, or other employee benefit plans. The requirements of the accounting of the different pension fund are stipulated in the GAAP and require maintaining of separate distinct accounts for the different entities.
· External investment trust funds
it requires the reporting of ...
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
¾ General
¾ Special revenue—Street and Highway Fund
¾ Capital projects—City Hall Annex Construction Fund
¾ Debt service—City Jail Annex Debt Service Fund
¾ Debt service—City Hall Debt Service Fund
Proprietary Funds
¾ Internal service—Stores and Services Fund
¾ Enterprise—Water and Sewer Fund
Fiduciary Funds
¾ Private-purpose—Student Scholarship Fund
¾ Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
The following selected events and transactions were recorded by Milos.pdf
The following selected events and transactions were recorded by Milos County Hospital. 1.
Gross charges for hospital services, all charged to accounts and notes receivable, were as
follows: 2. The hospital cafeteria and gift shop had cash sales of $296 , 500 . 3. Additional
information determined subsequently to recording patient service revenues and relating to the
current year is as follows 4. A federal cost reimbursement research grant of $362 , 000 was
awarded. As of the end of the year, $320 , 000 in expenses related t the grant had been made. 5.
Vouchers totaling $1 , 354 , 140 were issued for the following items: 6. Collections of accounts
receivable totaled $1 , 171 , 000 . Accounts written off as uncollectible amounted to $13 , 100 .
7. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1
, 037 , 200 . 8. Supplies of $100 , 970 were issued to nursing services. 9. On December 31 ,
accrued interest income on investments was $2 , 000 . 0 . Depreciation of buildings and
equipment was as follows: 11. On December 31, closing entries were made in the general
journal. Required a-1. Prepare journal entries for each of the transactions in accordance with the
standards for a governmental health care entity that follows proprietary fund accounting. (If no
entry is required for a transaction/event, select "No Journal Entry Required" in the b. Prepare
journal entries to record the foregoing transactions, assuming the hospital is a business-type
government facility. (If no entry is required for a transaction/event, select "No Journal Entry
Required" in the first account field.) Journal entry worksheet B C D E F D > The hospital has a
contractual agreement with a lender requiring that $550 , 000 in cash be set aside to meet its
future debt payment. Note: Enter debits before credits..
Statement of Cash Flows Required Designate where each of the followi.pdf
Statement of Cash Flows Required: Designate where each of the following events would be
presented on the Statement of Cash Flows (Operating, Non-Capital Finance, Capital Finance,
and Investing) and then prepare the statement in proper form. Background: Hulk County has a
beginning cash balance in its transportation enterprise fund of $895,635. During 2022 , the
following transactions occurred: 1. Interest received on investments totaled $42,400. 2. The city
acquired additional equity investments totaling $75,000. 3. A grant was received from the state
in the amount of $50,000 to provide wages for summer interns 4. Receipts from sales of goods or
services totaled $2,915,500. 5. Payments for supplies were made in the amount of $1,642,100. 6.
Payments to employees for salaries amounted to $479,300. 7. Equipment was sold for $57,500. It
had a book value of $56,625. 8. $25,000 was transferred to the General Fund to finance a
shortage in police officers' salaries. 9. Other cash expenses for operations were $89,200. 10.
Long-term debt payments (incurred to purchase capital assets) totaled $525,000.
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
General
Special revenue—Street and Highway Fund
Capital projects—City Hall Annex Construction Fund
Debt service—City Jail Annex Debt Service Fund
Debt service—City Hall Debt Service Fund
Proprietary Funds
Internal service—Stores and Services Fund
Enterprise—Water and Sewer Fund
Fiduciary Funds
Private-purpose—Student Scholarship Fund
Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Required Designate where each of the following events would be pre.pdf
Required: Designate where each of the following events would be presented on the Statement of
Cash Flows (Operating, Non-Capital Finance, Capital Finance, and Investing) and then prepare
the statement in proper form.
Background: Hulk County has a beginning cash balance in its transportation enterprise fund of
$895,635. During 2022, the following transactions occurred:
Interest received on investments totaled $42,400
The city acquired additional equity investments totaling $75,000
A grant was received from the state in the amount of $50,000 to provide wages for summer
interns Non-Capital Financing
Receipts from sales of goods or services totaled $2,915,500
Payments for supplies were made in the amount of $1,642,100
Payments to employees for salaries amounted to $479,300
Equipment was sold for $57,500. It had a book value of $56,625
$25,000 was transferred to the General Fund to finance a shortage in police officers salaries.
Non-Capital Financing
Other cash expenses for operations were $89,200
Long-term debt payments (incurred to purchase capital assets) totaled $525,000 Capital F
HULK COUNTY
TRANSPORTATION ENTERPRISE FUND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDING DECEMBER 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
NET CASH PROVIDED BY OPERATIONS
CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES:
NET CASH USED BY CAPITAL FINANCING ACTIVITIES
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
NET CASH PROVIDED BY NONCAPITAL FINANCING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
NET CASH PROVIDED BY INVESTING ACTIVITIES
NET INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS, BEGINNING
CASH AND CASH EQUIVALENTS, ENDING.
1 Which of the following accounts of a governmental unit is credit.docx
1
Which of the following accounts of a governmental unit is credited to close it at the end of the fiscal year?
[removed]
Reserve for Encumbrances
[removed]
Other Financing Sources-Transfers In
[removed]
Encumbrances Control
[removed]
Appropriations Control
2
In its Statement of Net Assets, a government reported: Assets of $90 million, including $30 million in capital assets (net) and liabilities of $50 million, including long-term debt of $15 million, all related to capital asset acquisition. The government also reported $5 million of net assets that were restricted for payment of debt service. The government's unrestricted net assets would be reported as:
[removed]
$10 million
[removed]
$25 million
[removed]
$20 million
[removed]
$30 million
3
A donor pledged $100,000 to the fund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 16, 2008 but was conditioned on the government raising an additional $100,000 from other donors. By the fiscal year-end of June 30, 2009, the local government had raised only $5,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2009?
[removed]
Debit a receivable and credit a revenue
[removed]
Debit a receivable and credit Fund Balance
[removed]
No entry
[removed]
Debit a receivable and credit deferred revenues, a liability
4
What are the three major sections of the Comprehensive Annual Financial Report?
[removed]
Introductory Section, Financial Section, Budgetary Comparison.
[removed]
Introductory Section, Financial Section, Statistical Section.
[removed]
Introductory Section, Financial Section, Reporting Infrastructure.
[removed]
Introductory Section, Financial Section, Management Discussion and Analysis.
5
When payrolls and other liabilities are incurred and must be paid before substantial amounts of cash will be collected, what type of short-term note is desirable and secured by a government's power to tax?
[removed]
Tax Relief Note Payable
[removed]
Tax Anticipation Note Payable
[removed]
Tax Budget Note Payable
[removed]
Tax Encumbrances Note Payable
6
What is a Special Revenue Fund?
[removed]
A fund created to account for all resources and revenues to be used for the construction or acquisition of capital assets
[removed]
A fund used to account for revenues from specific taxes or other revenue sources that by law are designated to finance particular activities of the government other than capital projects
[removed]
A fund used to account for revenues from general taxes or other revenue sources that by law are designated to finance general activities of the government
[removed]
A fund used to account for all revenue transactions of a governmental unit that are not accounted for in another fund
7
What type of serial bond schedules an increase each year in annual principal repayment approximately equivalent to the decrease in interest payments?
[remo.
Acct 567 final exam solutions 100% correct answers
Acct 567 final exam solutions 100% correct answers
Acct 567 week 2 case study i(uophelp)
ACCT 567 Week 2 Case Study I
ACCT 567 Week 1 Exercises
ACCT 567 Entire Course
ACCT 567 Week 2 Problems 3
ACCT 567 Week 3 Problems 5
ACCT 567 Week 4 Midterm Exam
ACCT 567 Week 4 Problems 7
ACCT 567 Week 5 Case Study City of Shipley
ACCT 567 Week 5 Homework Case study
ACCT 567 Week 5 Problems 8
ACCT 567 Week 5 Test All Questions and Answers
ACCT 567 Week 6 Problem 12
ACCT 567 Week 7 Problems 16
ACCT 567 Week 8 Final Exams
The Hills City maintains a Water and Sewer Fund to provide utility s.pdf
The Hills City maintains a Water and Sewer Fund to provide utility services to its citizens. As of
January 1, 2020, the Water and Sewer Fund had the following account balances:
(1) During the year, sales of water to non-government customers amounted to $1,025,000 and
sales of water to the General Fund amounted to $37,000.
(2) Collections from non-government customers amounted to $983,000.
(3) The Stores and Services Fund repaid $15,000 of the long-term advance to the Water and
Sewer Fund.
(4) Materials and supplies in the amount of $261,000 were received. A liability in that amount
was recorded.
(5) Materials and supplies were issued and were charged to the following accounts: cost of sales
and services, $180,000; selling, $15,000; administration, $18,000; construction work in progress,
$50,000.
(6) Payroll costs for the year totaled $416,200 plus $34,200 for the employer's share of payroll
taxes. Of that amount, $351,900 was paid in cash, and the remainder was withheld for taxes. The
$450,400 (416,200 + 34,200) was distributed as follows: cost of sales and services, $265,800;
sales, $43,900; administration, $91,400; construction work in progress, $49,300.
(7) Bond interest (5%) was paid.
(8) In accord with the revenue bond indenture, $25,000 cash was transferred from operating cash
to restricted assets.
(9) Construction projects at the water treatment plant (reflected in the beginning balance of
construction in process) were completed in the amount of $214,000, and the assets were placed
in service. Payments for these amounts were made in the previous year (no effect on 2020
Statement of Cash Flows).
(10) Collection efforts were discontinued on bills totaling $3,500. The unpaid receivables were
written off.
(11) An analysis of customer receivable balances indicated the Estimated Uncollectible Accounts
needed to be increased by $6,500.
(12) Payment of accounts payable amounted to $332,000. Payments of payroll taxes totaled
$95,200.
(13) Supplies transferred from the Stores and Services Fund amounted to $58,000. Cash in the
amount of $50,000 was paid to the Stores and Services Fund for supplies.
(14) Depreciation expense for the year was computed to be $267,000.
Required:
(A) Open a general journal for the Water and Sewer Utility Fund and record the above
transactions.
(B) A Statement of Revenues, Expenses, and Changes in Fund Net position for the Year Ended
December 31, 2020.
(C) A Statement of Net position, as of December 31, 2020.DebitsCreditsCash$102,000Customer
Accounts Receivable80,000Estimated Uncollectible Accounts Receivable$4,500Materials and
Supplies28,000Advance to Stores and Services Fund30,000Restricted Assets117,000Water
Treatment Plant in Service4,200,000Construction Work in Progress203,000Accumulated
Depreciation - Utility Plant1,200,000Accounts Payable96,500Revenue Bonds Payable (5%
interest)2,500,000Net position959,000Totals$4,760,000$4,760,000.
The Balance Sheets of the General Fund and the Street and Highway Fu.pdf
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe
as of December 31, 2014, follow. These (beginning) balances have been entered in the proper
general ledger accounts, as of 1/1/2015.
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible
interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred In
flows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred in
flows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund Equity
Liabilities:
Accounts payable $9,000
Fund equity:
Fund balance—assigned for streets and
highways 180,000
Total liabilities and fund equity $189,000
3–C - This portion of the continuous problem continues the General Fund and special revenue
fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical
effort required for the solution use control accounts for the budgetary accounts, revenues,
expenditures and encumbrances. Subsidiary accounts are not required. Budget information for
the City includes:
a) As of January 1, 2015, the City Council approved and the mayor signed a budget calling for
$11,250,000 in property tax and other revenue, $9,300,000 in appropriations for expenditures,
and $1,700,000 to be transferred to two debt service funds for the payment of principal and
interest. Record the budget for the General Fund and post to the ledger.
b) Also as of January 1, 2015, the City Council approved and the mayor signed a budget for the
Street and Highway Fund that provided for estimated revenues from the state government in the
amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the
ledger.
4–C. Part 1. General Fund Transactions
Required:
a. Record journal entries for the following transactions for FY 2015. Make any computations to
the nearest dollar. Journal entry explanations are not required. Use control accounts for revenues,
expenditures and budgetary accounts. It is not necessary to reflect subsidiary ledger entries.
(1) Encumbrances of $ 17,000 for purchase orders outstanding at the end of 2014 were re-
established.
(2) The January 1, 2015, balance in Deferred Inflows – Property Taxes relates to the amount of
the 2014 levy that was expected to be collected more than 60 days after December 31. This
amount should be recognized as 2015 revenues..
The Town of Bedford Falls approved a General Fund operating budget for.docx
The Town of Bedford Falls approved a General Fund operating budget for the fiscal year beginning on July 1. The budget provides for estimated revenues of $2 , 746 , 000 as follows: property taxes, $1 , 916 , 000 ; licenses and permits, $360 , 000 ; fines and forfeits, $260 , 000 ; and intergovernmental (state grants), \$210,000. The budget approved appropriations of $2 , 694 , 000 as follows: General Government, \$510,000; Public Safety, \$1,620,000; Public Works, $360 , 000 : Culture and Recreation, $152 , 000 ; and Miscellaneous, $52 , 000 Required a. \& b. Prepare the journal entry (or entries), to record the Town of Bedford Falls's General Fund operating budget on July 1, the beginning of the Town's fiscal year and also record the following transactions that occurred during the month of July. Also show entries in the subsidiary ledger accounts, to record the Town of Bedford Falls's General Fund operating budget on July 1, the beginning of the Town's fiscal year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fieid.) 1. Revenues were collected in cash amounting to $33 , 000 for licenses and permits and $13 , 000 for fines and forfeits. 2. Supplies were ordered by the following functions in early July at the estimated costs shown: 3. During July, supplies were received at the actual costs shown below and were paid in cash. General Government, Culture and Recreation, and Miscellaneous received all supplies ordered. Public Safety and Public Works received part of the supplies ordered eariler in the month at estimated costs of $10 , 900 and $6 , 100 , respectively. Journal entry worksheet 5 Record the Town of Bedford Falls's General Fund operating budget on July 1 , the beginning of the Town's fiscal year. Note: Enter debits before credits. Journal entry worksheet 5 Revenues were collected in cash amounting to $33 , 000 for licenses and permits and $13 , 000 for fines and forfeits. Note: Enter debits before credits. Journal entry worksheet < 1 5 Record the issuance of the purchase orders and contracts. Note: Enter debits before credits. Journal entry worksheet 1 Record the reversal of the purchase orders. Note: Enter debits before credits. 1 Record the cash paid for expenses. Note: Enter debits before credits. TOWN OF BEDFORD FALLS Revenues Ledger TOWN OF BEDFORD FALLS Appropriations, Expenditures, and Encumbrances Ledger Supplies received Public Safety Appropriations Order of Supplies Supplies received Public Works Appropriations Order of Supplies Supplies received Culture and Recreation Appropriations Order of Supplies Supplies received Miscellaneous Appropriations Order of Supplies Supplies received c. Calculate the amount of budgeted but unrealized revenues in total and from each source as of July 31 . (Input all amounts as positive values.) d. Calculate the amount of avallable appropriation in total and for each function as of July 31 (input all amounts as positive values.)
.
FINC400 Unit 5 IPFINC400 Unit 5 IP TemplateTo Start Fill in Cells.docx
FINC400 Unit 5 IPFINC400 Unit 5 IP TemplateTo Start: Fill in Cells C4 through C13 with the given information from the assignment directions.Bicycle UnitsPrice per bicycleFixed CostsVariable Cost per BicycleInitial Net Working CapitalInitial Machine InvestmentStraight-Line Depreciation TimeTax rateRequired rate of returnMachine sold at Year 5Year 0Year 1Year 2Year 3Year 4Year 5Capital Expenditures$0$0Change in Net Working Capital$0$0Change in Revenue$0$0$0$0$0Change in Variable Costs$0$0$0$0$0Change in Fixed Costs$0$0$0$0$0DepreciationERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!EBITERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!Tax Rate * EBITERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!DepreciationERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!Operating Cash FlowERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!Total Project Cash Flow$0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!NPVERROR:#DIV/0!In the following textbox, answer the following question in 50 or fewer words: Should the project be accepted or not?
Running head: COMPARISON AND CONTRAST OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) 1
COMPARISON AND CONTRAST OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) 2
Comparison and Contrast of the Comprehensive Annual Financial Report (CAFR)
Student’s name
Institution
Comparison and Contrast the Comprehensive Annual Financial Report (CAFR)
The complete yearly reports of any given state are drawn nearer on the review ability to uncover all the conceivable experiences or cover some subtle elements in the report exhibited. This article complexities and thinks about the yearly reports exhibited by the condition of South Carolina and the monetary review report for the City of Austin Minnesota (Turpen 2012). The production technique for these two CAFR is to the general population through to shifted bodies to look at. The City of Austin free report was distributed in the paper tended to the workplace of the Honorable Mayor and Members of the City Council. The South Carolina report, then again, tended to the Governor of the State of South Carolina and the Members of Legislative Assembly of the condition of South Carolina (Naughton, Petacchi, & Weber, 2015).
The two reports correspondingly were exhibited in consistence with the benchmarks of reviewing by the Government Auditing Standards and acknowledgment of the set government inspecting regulations and laws. The two productions were in consistence to uncover all the money related points of interest of the two organizations practically identical to uncover reality whether the monetary proclamations are free of any material misquote and give inward control ...
Congress Gave Hospitals and Providers $100B in the Coronavirus Stimulus Packa...
The COVID-19 pandemic has caused immense financial strain on healthcare systems across the nation. As a result, Congress passed a $3 trillion stimulus package that includes $100 billion for hospitals and other healthcare providers. While this relief for healthcare organizations is much needed, it can also add confusion. What can organizations use these stimulus funds for? What are the risks and compliance requirements?
Bobbi Brown, Senior Vice President of Professional Services, and Dan Orenstein, General Counsel at Health Catalyst, discuss answers to these questions and more. With over thirty years of experience in healthcare financial planning and analysis, Bobbi shares her unique perspective on the stimulus package and how providers can use these funds in their recovery planning. Dan has over two decades of legal experience in healthcare and discusses the specifics of compliance requirements.
In this webinar, Bobbi and Dan address the following:
-Explain significant sections of the four laws passed, including the CARES Act.
-Review program details of the Provider Relief Fund.
-Explore the use of the funds and compliance with terms and conditions.
-Discuss policy changes to better prepare for healthcare emergencies.
Match the audit procedure with the corresponding Management Assertio.pdf
Match the audit procedure with the corresponding Management Assertion. A type of
Management Assertion may be selected once or not at all.Review confirmations of liabilities to
determine if receivables have been sold or factored.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyProvide a list of related parties to all members of the audit team to assist
in identification of the transactions.Existence and OccurrenceCompletenessCutoffRights and
ObligationsPresentation and DisclosuresValuation, Allocation and AccuracyThe auditor traced
the inventory stored at outside locations to the inventory accounts.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyInvestigate the credit ratings for delinquent and large
receivables.Existence and OccurrenceCompletenessCutoffRights and ObligationsPresentation
and DisclosuresValuation, Allocation and AccuracyVouch sales and cash receipt transactions
occurring near period end to validate transactions were recorded on correct period.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyConfirm a sample of receivables by direct communication with debtors..
Marc and Mikkel are married and file a joint tax return. Marc and Mi.pdf
Marc and Mikkel are married and file a joint tax return. Marc and Mikkel earned salaries this
year of $64,000 and $12,000, respectively. In addition to their salaries, they received interest of
$350 from municipal bonds and $500 from corporate bonds. Marc contributed $2,500 to a
traditional individual retirement account, and Marc paid alimony to a prior spouse in the amount
of $1,500 (under a divorce decree effective June 1, 2006). Marc and Mikkel have a 10-year-old
adopted son, Mason, who lived with them throughout the entire year. Thus, Marc and Mikkel are
allowed to claim a $2,000 child tax credit for Mason. Marc and Mikkel paid $6,000 of
expenditures that qualify as itemized deductions, and they had a total of $2,500 in federal income
taxes withheld from their paychecks during the year. (Use the tax rate schedules.)
2023 Tax Rate Schedules Individuals Schedule X-Single.
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Statement of Cash Flows Required Designate where each of the followi.pdf
Statement of Cash Flows Required: Designate where each of the following events would be
presented on the Statement of Cash Flows (Operating, Non-Capital Finance, Capital Finance,
and Investing) and then prepare the statement in proper form. Background: Hulk County has a
beginning cash balance in its transportation enterprise fund of $895,635. During 2022 , the
following transactions occurred: 1. Interest received on investments totaled $42,400. 2. The city
acquired additional equity investments totaling $75,000. 3. A grant was received from the state
in the amount of $50,000 to provide wages for summer interns 4. Receipts from sales of goods or
services totaled $2,915,500. 5. Payments for supplies were made in the amount of $1,642,100. 6.
Payments to employees for salaries amounted to $479,300. 7. Equipment was sold for $57,500. It
had a book value of $56,625. 8. $25,000 was transferred to the General Fund to finance a
shortage in police officers' salaries. 9. Other cash expenses for operations were $89,200. 10.
Long-term debt payments (incurred to purchase capital assets) totaled $525,000.
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
General
Special revenue—Street and Highway Fund
Capital projects—City Hall Annex Construction Fund
Debt service—City Jail Annex Debt Service Fund
Debt service—City Hall Debt Service Fund
Proprietary Funds
Internal service—Stores and Services Fund
Enterprise—Water and Sewer Fund
Fiduciary Funds
Private-purpose—Student Scholarship Fund
Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Required Designate where each of the following events would be pre.pdf
Required: Designate where each of the following events would be presented on the Statement of
Cash Flows (Operating, Non-Capital Finance, Capital Finance, and Investing) and then prepare
the statement in proper form.
Background: Hulk County has a beginning cash balance in its transportation enterprise fund of
$895,635. During 2022, the following transactions occurred:
Interest received on investments totaled $42,400
The city acquired additional equity investments totaling $75,000
A grant was received from the state in the amount of $50,000 to provide wages for summer
interns Non-Capital Financing
Receipts from sales of goods or services totaled $2,915,500
Payments for supplies were made in the amount of $1,642,100
Payments to employees for salaries amounted to $479,300
Equipment was sold for $57,500. It had a book value of $56,625
$25,000 was transferred to the General Fund to finance a shortage in police officers salaries.
Non-Capital Financing
Other cash expenses for operations were $89,200
Long-term debt payments (incurred to purchase capital assets) totaled $525,000 Capital F
HULK COUNTY
TRANSPORTATION ENTERPRISE FUND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDING DECEMBER 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
NET CASH PROVIDED BY OPERATIONS
CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES:
NET CASH USED BY CAPITAL FINANCING ACTIVITIES
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
NET CASH PROVIDED BY NONCAPITAL FINANCING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
NET CASH PROVIDED BY INVESTING ACTIVITIES
NET INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS, BEGINNING
CASH AND CASH EQUIVALENTS, ENDING.
1 Which of the following accounts of a governmental unit is credit.docx
1
Which of the following accounts of a governmental unit is credited to close it at the end of the fiscal year?
[removed]
Reserve for Encumbrances
[removed]
Other Financing Sources-Transfers In
[removed]
Encumbrances Control
[removed]
Appropriations Control
2
In its Statement of Net Assets, a government reported: Assets of $90 million, including $30 million in capital assets (net) and liabilities of $50 million, including long-term debt of $15 million, all related to capital asset acquisition. The government also reported $5 million of net assets that were restricted for payment of debt service. The government's unrestricted net assets would be reported as:
[removed]
$10 million
[removed]
$25 million
[removed]
$20 million
[removed]
$30 million
3
A donor pledged $100,000 to the fund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 16, 2008 but was conditioned on the government raising an additional $100,000 from other donors. By the fiscal year-end of June 30, 2009, the local government had raised only $5,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2009?
[removed]
Debit a receivable and credit a revenue
[removed]
Debit a receivable and credit Fund Balance
[removed]
No entry
[removed]
Debit a receivable and credit deferred revenues, a liability
4
What are the three major sections of the Comprehensive Annual Financial Report?
[removed]
Introductory Section, Financial Section, Budgetary Comparison.
[removed]
Introductory Section, Financial Section, Statistical Section.
[removed]
Introductory Section, Financial Section, Reporting Infrastructure.
[removed]
Introductory Section, Financial Section, Management Discussion and Analysis.
5
When payrolls and other liabilities are incurred and must be paid before substantial amounts of cash will be collected, what type of short-term note is desirable and secured by a government's power to tax?
[removed]
Tax Relief Note Payable
[removed]
Tax Anticipation Note Payable
[removed]
Tax Budget Note Payable
[removed]
Tax Encumbrances Note Payable
6
What is a Special Revenue Fund?
[removed]
A fund created to account for all resources and revenues to be used for the construction or acquisition of capital assets
[removed]
A fund used to account for revenues from specific taxes or other revenue sources that by law are designated to finance particular activities of the government other than capital projects
[removed]
A fund used to account for revenues from general taxes or other revenue sources that by law are designated to finance general activities of the government
[removed]
A fund used to account for all revenue transactions of a governmental unit that are not accounted for in another fund
7
What type of serial bond schedules an increase each year in annual principal repayment approximately equivalent to the decrease in interest payments?
[remo.
Acct 567 final exam solutions 100% correct answers
Acct 567 final exam solutions 100% correct answers
Acct 567 week 2 case study i(uophelp)
ACCT 567 Week 2 Case Study I
ACCT 567 Week 1 Exercises
ACCT 567 Entire Course
ACCT 567 Week 2 Problems 3
ACCT 567 Week 3 Problems 5
ACCT 567 Week 4 Midterm Exam
ACCT 567 Week 4 Problems 7
ACCT 567 Week 5 Case Study City of Shipley
ACCT 567 Week 5 Homework Case study
ACCT 567 Week 5 Problems 8
ACCT 567 Week 5 Test All Questions and Answers
ACCT 567 Week 6 Problem 12
ACCT 567 Week 7 Problems 16
ACCT 567 Week 8 Final Exams
The Hills City maintains a Water and Sewer Fund to provide utility s.pdf
The Hills City maintains a Water and Sewer Fund to provide utility services to its citizens. As of
January 1, 2020, the Water and Sewer Fund had the following account balances:
(1) During the year, sales of water to non-government customers amounted to $1,025,000 and
sales of water to the General Fund amounted to $37,000.
(2) Collections from non-government customers amounted to $983,000.
(3) The Stores and Services Fund repaid $15,000 of the long-term advance to the Water and
Sewer Fund.
(4) Materials and supplies in the amount of $261,000 were received. A liability in that amount
was recorded.
(5) Materials and supplies were issued and were charged to the following accounts: cost of sales
and services, $180,000; selling, $15,000; administration, $18,000; construction work in progress,
$50,000.
(6) Payroll costs for the year totaled $416,200 plus $34,200 for the employer's share of payroll
taxes. Of that amount, $351,900 was paid in cash, and the remainder was withheld for taxes. The
$450,400 (416,200 + 34,200) was distributed as follows: cost of sales and services, $265,800;
sales, $43,900; administration, $91,400; construction work in progress, $49,300.
(7) Bond interest (5%) was paid.
(8) In accord with the revenue bond indenture, $25,000 cash was transferred from operating cash
to restricted assets.
(9) Construction projects at the water treatment plant (reflected in the beginning balance of
construction in process) were completed in the amount of $214,000, and the assets were placed
in service. Payments for these amounts were made in the previous year (no effect on 2020
Statement of Cash Flows).
(10) Collection efforts were discontinued on bills totaling $3,500. The unpaid receivables were
written off.
(11) An analysis of customer receivable balances indicated the Estimated Uncollectible Accounts
needed to be increased by $6,500.
(12) Payment of accounts payable amounted to $332,000. Payments of payroll taxes totaled
$95,200.
(13) Supplies transferred from the Stores and Services Fund amounted to $58,000. Cash in the
amount of $50,000 was paid to the Stores and Services Fund for supplies.
(14) Depreciation expense for the year was computed to be $267,000.
Required:
(A) Open a general journal for the Water and Sewer Utility Fund and record the above
transactions.
(B) A Statement of Revenues, Expenses, and Changes in Fund Net position for the Year Ended
December 31, 2020.
(C) A Statement of Net position, as of December 31, 2020.DebitsCreditsCash$102,000Customer
Accounts Receivable80,000Estimated Uncollectible Accounts Receivable$4,500Materials and
Supplies28,000Advance to Stores and Services Fund30,000Restricted Assets117,000Water
Treatment Plant in Service4,200,000Construction Work in Progress203,000Accumulated
Depreciation - Utility Plant1,200,000Accounts Payable96,500Revenue Bonds Payable (5%
interest)2,500,000Net position959,000Totals$4,760,000$4,760,000.
The Balance Sheets of the General Fund and the Street and Highway Fu.pdf
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe
as of December 31, 2014, follow. These (beginning) balances have been entered in the proper
general ledger accounts, as of 1/1/2015.
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible
interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred In
flows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred in
flows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund Equity
Liabilities:
Accounts payable $9,000
Fund equity:
Fund balance—assigned for streets and
highways 180,000
Total liabilities and fund equity $189,000
3–C - This portion of the continuous problem continues the General Fund and special revenue
fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical
effort required for the solution use control accounts for the budgetary accounts, revenues,
expenditures and encumbrances. Subsidiary accounts are not required. Budget information for
the City includes:
a) As of January 1, 2015, the City Council approved and the mayor signed a budget calling for
$11,250,000 in property tax and other revenue, $9,300,000 in appropriations for expenditures,
and $1,700,000 to be transferred to two debt service funds for the payment of principal and
interest. Record the budget for the General Fund and post to the ledger.
b) Also as of January 1, 2015, the City Council approved and the mayor signed a budget for the
Street and Highway Fund that provided for estimated revenues from the state government in the
amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the
ledger.
4–C. Part 1. General Fund Transactions
Required:
a. Record journal entries for the following transactions for FY 2015. Make any computations to
the nearest dollar. Journal entry explanations are not required. Use control accounts for revenues,
expenditures and budgetary accounts. It is not necessary to reflect subsidiary ledger entries.
(1) Encumbrances of $ 17,000 for purchase orders outstanding at the end of 2014 were re-
established.
(2) The January 1, 2015, balance in Deferred Inflows – Property Taxes relates to the amount of
the 2014 levy that was expected to be collected more than 60 days after December 31. This
amount should be recognized as 2015 revenues..
The Town of Bedford Falls approved a General Fund operating budget for.docx
The Town of Bedford Falls approved a General Fund operating budget for the fiscal year beginning on July 1. The budget provides for estimated revenues of $2 , 746 , 000 as follows: property taxes, $1 , 916 , 000 ; licenses and permits, $360 , 000 ; fines and forfeits, $260 , 000 ; and intergovernmental (state grants), \$210,000. The budget approved appropriations of $2 , 694 , 000 as follows: General Government, \$510,000; Public Safety, \$1,620,000; Public Works, $360 , 000 : Culture and Recreation, $152 , 000 ; and Miscellaneous, $52 , 000 Required a. \& b. Prepare the journal entry (or entries), to record the Town of Bedford Falls's General Fund operating budget on July 1, the beginning of the Town's fiscal year and also record the following transactions that occurred during the month of July. Also show entries in the subsidiary ledger accounts, to record the Town of Bedford Falls's General Fund operating budget on July 1, the beginning of the Town's fiscal year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fieid.) 1. Revenues were collected in cash amounting to $33 , 000 for licenses and permits and $13 , 000 for fines and forfeits. 2. Supplies were ordered by the following functions in early July at the estimated costs shown: 3. During July, supplies were received at the actual costs shown below and were paid in cash. General Government, Culture and Recreation, and Miscellaneous received all supplies ordered. Public Safety and Public Works received part of the supplies ordered eariler in the month at estimated costs of $10 , 900 and $6 , 100 , respectively. Journal entry worksheet 5 Record the Town of Bedford Falls's General Fund operating budget on July 1 , the beginning of the Town's fiscal year. Note: Enter debits before credits. Journal entry worksheet 5 Revenues were collected in cash amounting to $33 , 000 for licenses and permits and $13 , 000 for fines and forfeits. Note: Enter debits before credits. Journal entry worksheet < 1 5 Record the issuance of the purchase orders and contracts. Note: Enter debits before credits. Journal entry worksheet 1 Record the reversal of the purchase orders. Note: Enter debits before credits. 1 Record the cash paid for expenses. Note: Enter debits before credits. TOWN OF BEDFORD FALLS Revenues Ledger TOWN OF BEDFORD FALLS Appropriations, Expenditures, and Encumbrances Ledger Supplies received Public Safety Appropriations Order of Supplies Supplies received Public Works Appropriations Order of Supplies Supplies received Culture and Recreation Appropriations Order of Supplies Supplies received Miscellaneous Appropriations Order of Supplies Supplies received c. Calculate the amount of budgeted but unrealized revenues in total and from each source as of July 31 . (Input all amounts as positive values.) d. Calculate the amount of avallable appropriation in total and for each function as of July 31 (input all amounts as positive values.)
.
FINC400 Unit 5 IPFINC400 Unit 5 IP TemplateTo Start Fill in Cells.docx
FINC400 Unit 5 IPFINC400 Unit 5 IP TemplateTo Start: Fill in Cells C4 through C13 with the given information from the assignment directions.Bicycle UnitsPrice per bicycleFixed CostsVariable Cost per BicycleInitial Net Working CapitalInitial Machine InvestmentStraight-Line Depreciation TimeTax rateRequired rate of returnMachine sold at Year 5Year 0Year 1Year 2Year 3Year 4Year 5Capital Expenditures$0$0Change in Net Working Capital$0$0Change in Revenue$0$0$0$0$0Change in Variable Costs$0$0$0$0$0Change in Fixed Costs$0$0$0$0$0DepreciationERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!EBITERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!Tax Rate * EBITERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!DepreciationERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!Operating Cash FlowERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!Total Project Cash Flow$0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!NPVERROR:#DIV/0!In the following textbox, answer the following question in 50 or fewer words: Should the project be accepted or not?
Running head: COMPARISON AND CONTRAST OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) 1
COMPARISON AND CONTRAST OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) 2
Comparison and Contrast of the Comprehensive Annual Financial Report (CAFR)
Student’s name
Institution
Comparison and Contrast the Comprehensive Annual Financial Report (CAFR)
The complete yearly reports of any given state are drawn nearer on the review ability to uncover all the conceivable experiences or cover some subtle elements in the report exhibited. This article complexities and thinks about the yearly reports exhibited by the condition of South Carolina and the monetary review report for the City of Austin Minnesota (Turpen 2012). The production technique for these two CAFR is to the general population through to shifted bodies to look at. The City of Austin free report was distributed in the paper tended to the workplace of the Honorable Mayor and Members of the City Council. The South Carolina report, then again, tended to the Governor of the State of South Carolina and the Members of Legislative Assembly of the condition of South Carolina (Naughton, Petacchi, & Weber, 2015).
The two reports correspondingly were exhibited in consistence with the benchmarks of reviewing by the Government Auditing Standards and acknowledgment of the set government inspecting regulations and laws. The two productions were in consistence to uncover all the money related points of interest of the two organizations practically identical to uncover reality whether the monetary proclamations are free of any material misquote and give inward control ...
Congress Gave Hospitals and Providers $100B in the Coronavirus Stimulus Packa...
The COVID-19 pandemic has caused immense financial strain on healthcare systems across the nation. As a result, Congress passed a $3 trillion stimulus package that includes $100 billion for hospitals and other healthcare providers. While this relief for healthcare organizations is much needed, it can also add confusion. What can organizations use these stimulus funds for? What are the risks and compliance requirements?
Bobbi Brown, Senior Vice President of Professional Services, and Dan Orenstein, General Counsel at Health Catalyst, discuss answers to these questions and more. With over thirty years of experience in healthcare financial planning and analysis, Bobbi shares her unique perspective on the stimulus package and how providers can use these funds in their recovery planning. Dan has over two decades of legal experience in healthcare and discusses the specifics of compliance requirements.
In this webinar, Bobbi and Dan address the following:
-Explain significant sections of the four laws passed, including the CARES Act.
-Review program details of the Provider Relief Fund.
-Explore the use of the funds and compliance with terms and conditions.
-Discuss policy changes to better prepare for healthcare emergencies.
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Acct 567 final exam solutions 100% correct answers
Acct 567 final exam solutions 100% correct answers
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FINC400 Unit 5 IPFINC400 Unit 5 IP TemplateTo Start Fill in Cells.docx
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Marc and Mikkel are married and file a joint tax return. Marc and Mi.pdf
Marc and Mikkel are married and file a joint tax return. Marc and Mikkel earned salaries this
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He discussed the concept of quality improvement, emphasizing its applicability to various aspects of life, including personal, project, and program improvements. He defined quality as doing the right thing at the right time in the right way to achieve the best possible results and discussed the concept of the "gap" between what we know and what we do, and how this gap represents the areas we need to improve. He explained the scientific approach to quality improvement, which involves systematic performance analysis, testing and learning, and implementing change ideas. He also highlighted the importance of client focus and a team approach to quality improvement.
B.ed spl. HI pdusu exam paper-2023-24.pdf
Exam paper in B.ed.special education Hi pandit dindayal university 2023-24
Solid waste management & Types of Basic civil Engineering notes by DJ Sir.pptx
Solid waste management & Types of Basic civil Engineering notes by DJ Sir
Types of SWM
Liquid wastes
Gaseous wastes
Solid wastes.
CLASSIFICATION OF SOLID WASTE:
Based on their sources of origin
Based on physical nature
SYSTEMS FOR SOLID WASTE MANAGEMENT:
METHODS FOR DISPOSAL OF THE SOLID WASTE:
OPEN DUMPS:
LANDFILLS:
Sanitary landfills
COMPOSTING
Different stages of composting
VERMICOMPOSTING:
Vermicomposting process:
Encapsulation:
Incineration
MANAGEMENT OF SOLID WASTE:
Refuse
Reuse
Recycle
Reduce
FACTORS AFFECTING SOLID WASTE MANAGEMENT:
How libraries can support authors with open access requirements for UKRI fund...
How libraries can support authors with open access requirements for UKRI funded books
Wednesday 22 May 2024, 14:00-15:00.
special B.ed 2nd year old paper_20240531.pdf
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NCERT Solutions Power Sharing Class 10 Notes pdf
Power-sharing Class 10 is a vital aspect of democratic governance. It refers to the distribution of power among different organs of government, levels of government, and social groups. This ensures that no single entity can control all aspects of governance, promoting stability and unity in a diverse society.
For more information, visit-www.vavaclasses.com
MARUTI SUZUKI- A Successful Joint Venture in India.pptx
Let us know about Maruti Suzuki, a successful Joint venture in India.
Sectors of the Indian Economy - Class 10 Study Notes pdf
The Indian economy is classified into different sectors to simplify the analysis and understanding of economic activities. For Class 10, it's essential to grasp the sectors of the Indian economy, understand their characteristics, and recognize their importance. This guide will provide detailed notes on the Sectors of the Indian Economy Class 10, using specific long-tail keywords to enhance comprehension.
For more information, visit-www.vavaclasses.com
How to Break the cycle of negative Thoughts
We all have good and bad thoughts from time to time and situation to situation. We are bombarded daily with spiraling thoughts(both negative and positive) creating all-consuming feel , making us difficult to manage with associated suffering. Good thoughts are like our Mob Signal (Positive thought) amidst noise(negative thought) in the atmosphere. Negative thoughts like noise outweigh positive thoughts. These thoughts often create unwanted confusion, trouble, stress and frustration in our mind as well as chaos in our physical world. Negative thoughts are also known as “distorted thinking”.
The Challenger.pdf DNHS Official Publication
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
GIÁO ÁN DẠY THÊM (KẾ HOẠCH BÀI BUỔI 2) - TIẾNG ANH 8 GLOBAL SUCCESS (2 CỘT) N...
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Unit 8 - Information and Communication Technology (Paper I).pdf
Unit 8 - Information and Communication Technology (Paper I).pdf
Cambridge International AS A Level Biology Coursebook - EBook (MaryFosbery J...
Cambridge International AS A Level Biology Coursebook - EBook (MaryFosbery J...
1.4 modern child centered education - mahatma gandhi-2.pptx
1.4 modern child centered education - mahatma gandhi-2.pptx
Solid waste management & Types of Basic civil Engineering notes by DJ Sir.pptx
Solid waste management & Types of Basic civil Engineering notes by DJ Sir.pptx
How libraries can support authors with open access requirements for UKRI fund...
How libraries can support authors with open access requirements for UKRI fund...
MARUTI SUZUKI- A Successful Joint Venture in India.pptx
MARUTI SUZUKI- A Successful Joint Venture in India.pptx
Sectors of the Indian Economy - Class 10 Study Notes pdf
Sectors of the Indian Economy - Class 10 Study Notes pdf
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Only prepare the journal entries for transactions 1- 15. No Financia.pdf
- 1. Only prepare the journal entries for transactions 1- 15. No Financial statements are required. Please, be very specific. Explain very detail and step 44. The Watson Foundation, a private not- for-profit entity, starts 2024 with cash of $100,000; contributions receivable (net) of $200,000; investments of $300,000; and land, buildings, and equipment (net) of $200,000. Net assets without donor restrictions were reported as $400,000, the same figure as the net assets with donor restrictions. Of the restricted net assets, $300,000 was purpose restricted, whereas the other $100,000 had to be held permanently, although the subsequently earned income is without restriction. Fifty percent of the purpose-restricted net assets had to be used to help pay for a new building. The remainder was restricted to the payment of officer salaries. Donors made no stipulations about the eventual reporting of buildings and other long-lived assets when acquired. Watson has one program service (health care) and two supporting services (fundraising and administrative). During the current year, Watson Foundation has the following transactions: (1) Computes interest of $20,000 on the unrestricted contribution receivable. (2) Receives cash of $100,000 from the contributions receivable and wrote off another $4,000 as uncollectible. (3) Receives unrestricted cash donations of $180,000. (4) Receives $23,000 in cash that must be spent for a particular type of office machine within the next year or the money must be returned. (5) Pays salaries of $90,000. Of that amount, $15,000 came from restricted funds. The payment was made to individuals doing health care work. (6) Spends the $23,000 in (4) for the appropriate office machine. (7) Receives a cash gift of $12,000 that Watson must convey to another specified charity. However, Watson has the right to give this money to a different organization if officials so choose.