To make sure you are up to date on the special guidelines the GASB has declared, your manager asked you to research GASB Statement No. 56. He also asked you to show him, side by side, how government accounting journal entries might differ from for-profit journal entries in these similar events.
· Write 500–750 words that addresses the following:
· When was GASB Statement No. 56 initiated?
· In your own words, what is the essence of the new ruling?
· Why did the GASB probably deem it as being necessary?
· How might GASB Statement No. 56 change the activities of any accountant performing governmental accounting?
· Create journal entries for all of the following situations.
2. On 10/1/2010, a for-profit Company A provides $100,000 of service to Company B. Company B plans to pay their bill 90 days later.
1. Create the journal entry when the service is provided.
1. Create the journal entry when the cash is received.
2. On 12/1/2010, the city's recreation department receives a government grant of $100,000 specifically to use for next year's park upgrades, which will begin on 1/1/2011.
2. Create the journal entry made when the cash is received.
2. Create the journal entry to be made on 1/1/2011.
2. A for-profit retail store buys $200,000 of inventory on 9/1/2010.
3. Create the proper journal entry to show purchase of this inventory.
2. A local city park buys $200,000 of food merchandise for later resale. It uses the purchase method to account for inventory.
4. Create the proper journal entry for when this purchase is made.
2. A nonprofit organization receives a $250,000 donation on 12/1/2011, but the donor specifically wants it spent in 2012.
5. Create the journal entry or entries to show the proper recording of revenue (this may require more than on journal entry).
5. Create the subsequent journal entry to show spending of the funds.
Wang 2
Mus 205
Research paper
25 June 2016
The evolution of the piano
Piano is a kind of musical instrument played with keyboard, which has a soundboard and metal strings enclosed in the wooden case. When someone presses the keys, the strings will be struck by hammers and the vibration can produce sounds. Piano is used in many different kinds of music people are familiar with this musical instrument. However, how the piano was originated still not proved yet. Before 18th century, there were two kinds of original piano: Clavichord and Harpsichord. The first actual piano was invented by Bartolomeo Cristofori (1655–1731) in around 1700. After that, piano experienced technology improvement for about 300 years to be the modern piano.
According to Wörsching, the word “Clavichord” was mentioned in a poetry called DerMinne Regal in 1404. The Clavichords that survived and are well preserved now are made by Domenico da Pesaro, an Italian keyboard instrument maker. The earliest survived works is now kept in the Musikinstrumenten-Museum, Leipzig University. The clavichord was an oblong square box with legs. ...
To make sure you are up to date on the special guidelines the GASB.docx
1. To make sure you are up to date on the special guidelines the
GASB has declared, your manager asked you to research GASB
Statement No. 56. He also asked you to show him, side by side,
how government accounting journal entries might differ from
for-profit journal entries in these similar events.
· Write 500–750 words that addresses the following:
· When was GASB Statement No. 56 initiated?
· In your own words, what is the essence of the new ruling?
· Why did the GASB probably deem it as being necessary?
· How might GASB Statement No. 56 change the activities of
any accountant performing governmental accounting?
· Create journal entries for all of the following situations.
2. On 10/1/2010, a for-profit Company A provides $100,000 of
service to Company B. Company B plans to pay their bill 90
days later.
1. Create the journal entry when the service is provided.
1. Create the journal entry when the cash is received.
2. On 12/1/2010, the city's recreation department receives a
government grant of $100,000 specifically to use for next year's
park upgrades, which will begin on 1/1/2011.
2. Create the journal entry made when the cash is received.
2. Create the journal entry to be made on 1/1/2011.
2. A for-profit retail store buys $200,000 of inventory on
9/1/2010.
3. Create the proper journal entry to show purchase of this
inventory.
2. A local city park buys $200,000 of food merchandise for later
resale. It uses the purchase method to account for inventory.
4. Create the proper journal entry for when this purchase is
made.
2. A nonprofit organization receives a $250,000 donation on
12/1/2011, but the donor specifically wants it spent in 2012.
5. Create the journal entry or entries to show the proper
recording of revenue (this may require more than on journal
2. entry).
5. Create the subsequent journal entry to show spending of the
funds.
Wang 2
Mus 205
Research paper
25 June 2016
The evolution of the piano
Piano is a kind of musical instrument played with keyboard,
which has a soundboard and metal strings enclosed in the
wooden case. When someone presses the keys, the strings will
be struck by hammers and the vibration can produce sounds.
Piano is used in many different kinds of music people are
familiar with this musical instrument. However, how the piano
was originated still not proved yet. Before 18th century, there
were two kinds of original piano: Clavichord and Harpsichord.
The first actual piano was invented by Bartolomeo Cristofori
(1655–1731) in around 1700. After that, piano experienced
technology improvement for about 300 years to be the modern
piano.
According to Wörsching, the word “Clavichord” was mentioned
in a poetry called DerMinne Regal in 1404. The Clavichords
that survived and are well preserved now are made by Domenico
da Pesaro, an Italian keyboard instrument maker. The earliest
survived works is now kept in the Musikinstrumenten-Museum,
Leipzig University. The clavichord was an oblong square box
with legs. The way it made sound was different with other
instrument that with keyboards. “When the key was pressed
down, a metal pin or tangent, flattened at one end, rose and
struck the string, which sufficed for several keys. Later each
key had its own set of strings and was called ungebunden, or
unfretted. The pianoforte was a dulcimer or hackbret with
keyboard, wooden hammers and dampers.”(Frishmuth, 47).
3. Actually, the way of making sounds can originate from
Monochord in Ancient Greece, According to Dolge, Monochord
was invented by Pythagoras in 582 B. C. “The monochord is an
oblong, rectangular box, made of mahogany, 26 inches long, 2
inches wide and 2 inches high” (MR. HIGGS' MONOCHORD).
Monochord is for acoustical measurements using the movable
bridge to alter the pitch.
In the seventeenth century however, the harpsichord began to
rise in popularity. The harpsichord, along with the spinet, might
be considered a “detour” (Closson 35) in the development of the
piano, however, it was discovered greater tone production so
Harpsichord can be played alone and could be heard in a large
room. However, with this increase in sound, the sound itself
became “harsher, raw, more nasal and almost offensive to the
ear”. (Dolge 35) The harpsichord is essentially a larger spinet
with the exception of the shape, which is the beginning of the
shape of the piano, as we know it today. In the middle of the
seventeenth century, harpsichords began to have two keyboards
and three strings per note with one of the strings tuned an
octave higher. (Dolge 37)
It has been proved that the first actual piano was invented by
Bartolomeo Cristofori. The sign of the modern piano is the way
of using hammer to strike on strings in order to making sounds.
In 1711, an Italian journalist called Scipione Maffei has
described the instrument Bartolomeo Cristofori made as
“gravecembalo col piano e forte”, which means “a big
harpsichord that can play the strength of rhythm”. People use
“Pianoforte” or “Fortepiano” to replace the lone phrase. That is
where the word “piano” came from.
Works Cited
"Piano - Definition of Piano in English from the Oxford
Dictionary." Piano - Definition of Piano in English from the
4. Oxford Dictionary. N.p., n.d. Web. 25 June 2016.
Powers, Wendy. "The Piano: The Pianofortes of Bartolomeo
Cristofori (1655–1731).” In Heilbrunn Timeline of Art History.
New York: The Metropolitan Museum of Art, Oct. 2003. Web.
25 June 2016.
Wörsching, Joseph. Die Historischen Saitenklaviere Und Der
Moderne Clavichord- Und Cembalo-Bau. n.p.: Mainz :
Rheingold-Verlag, 1946. Web. 25 June 2016.
"Domenico Da Pesaro - Keyboard Instrument Maker : Grove
Music Online - Oi." Domenico Da Pesaro - Keyboard Instrument
Maker : Grove Music Online - Oi. N.p., n.d. Web. 25 June 2016.
Frishmuth, Sarah S. "Stringed Instruments." Bulletin of the
Pennsylvania Museum 3.11 (1905): 45-48. Web. 25 June 2016.
Dolge, Alfred. Pianos and their Makers: A Comprehensive
History of the Development of the Piano. New York, NY: Dover
Publications, Inc., 1972. Print. 25 June 2016.
"MR. HIGGS' MONOCHORD." Transactions of the Society,
Instituted at London, for the Encouragement of Arts,
Manufactures, and Commerce 54 (1843): 166. Web. 25 June
2016.
Closson, Ernest. History of the Piano. London: Paul Elek
Publishers Limited, 1947. Print. 25 June 2016.