• Q : Journal entry for the general fund....
    Accounting Basics :

    The General Fund recorded a liability to the City-owned electric utility (an enterprise fund of the City) for electricity used during the prior month. The journal entry for the General Fund will inc

  • Q : Financial reporting specified by gasbs....
    Accounting Basics :

    Which of the following is not included in the minimum requirements for general purpose financial reporting specified by GASBS?

  • Q : Operations of the fire department....
    Accounting Basics :

    The City of Portage purchased equipment for the fire department. If the operations of the fire department are financed by general fund revenues, the purchase would be recorded in which funds and/or

  • Q : Credit to fund balance of a governmental fund....
    Accounting Basics :

    Which of the following will require a credit to Fund Balance of a governmental fund when closing entries are prepared?

  • Q : Record the issuance of tax anticipation notes....
    Accounting Basics :

    On September 15, the City decided to borrow $200,000 in 90 day tax anticipation notes to cover operating expenditures until the tax revenues are collected. The journal entry on September 15 to recor

  • Q : Statement regarding capital projects funds....
    Accounting Basics :

    Which of the following is true regarding capital projects funds?

  • Q : Capital assets in the governmental activities accounts....
    Accounting Basics :

    In 2006, the Sim City signed a contract in the amount of $5,000,000 for the construction of a new city hall. Expenditures were $3,000,000 in 2006 and $2,015,000 in 2007, including a change order in

  • Q : Partial financing of a capital project....
    Accounting Basics :

    Interfund transfers from the General Fund to a capital projects fund to provide partial financing of a capital project would be reported by the capital projects fund as a (an)

  • Q : Statement about governmental units....
    Accounting Basics :

    Which of the following is a true statement about governmental units that issue tax-supported debt to finance capital projects?

  • Q : Journal entry to be made in the governmental activities....
    Accounting Basics :

    Equipment in general governmental service that had been acquired several years ago by a capital projects fund at a cost of $30,000 was sold for $11,000 cash. Accumulated depreciation of $20,000 exis

  • Q : Governmental activities accounts at the inception....
    Accounting Basics :

    Equipment acquired under capital leases and used by activities accounted for in governmental funds should be recorded in the governmental activities accounts at the inception of the lease at:

  • Q : Reestablish the encumbrances account....
    Accounting Basics :

    What journal entry should be made at the beginning of the fiscal year to reestablish the Encumbrances account of a capital projects fund for a multi-year capital project?

  • Q : Debited to construction expenditure....
    Accounting Basics :

    In late June, the Everest Construction Co. submitted a progress billing on a construction contract for $500,000. On July 2, the bill was approved for payment, subject to a five percent retention, as

  • Q : Comparative financial statements problem....
    Accounting Basics :

    Indicate the net income that would be shown on comparative financial statements issued at 12/31/11 for each of the four years, assuming that the company changed to the FIFO method in 2011.

  • Q : What should be the income before income taxes....
    Accounting Basics :

    Under the operating method, what should be the income before income taxes derived by Maris Co. from this lease for the year ended December 31, 2011?

  • Q : Computing the basic earnings per share....
    Accounting Basics :

    Compute the basic earnings per share for 2010. (Round to the nearest penny.)

  • Q : Dollar amount of discount or premium amortization....
    Accounting Basics :

    Calculate the total dollar amount of discount or premium amortization during the first year (5/1/10 through 4/30/11) these bonds were outstanding. (Show computations and round to the nearest dollar.

  • Q : Impairment loss reported for us gaap and ifrs....
    Accounting Basics :

    How will the impairment loss be reported for US GAAP and IFRS?

  • Q : Determine the selling price of the bonds....
    Accounting Basics :

    At the time of issuance, the market interest rate for similar financial instruments is 10%. As the controller of the company, determine the selling price of the bonds.

  • Q : What income will frank report from the partnership....
    Accounting Basics :

    What income will Frank report from the partnership on his 2008 personal return?

  • Q : Problem based on advertiser records....
    Accounting Basics :

    In an advertiser's records, a newspaper ad submitted and published this week with the agreement to pay for it next week would:

  • Q : Default risk premium....
    Accounting Basics :

    Default risk premium The real risk-free rate, r*, is 2.5 percent. Inflation is expected to average 2.8 percent a year for the next 4 years, after which time inflation is expected to average 3.75 per

  • Q : What amount did risen receive from the bond issuance....
    Accounting Basics :

    On July 1, 2004 Risen Co. issued 500 of its 10%, $1,000 bonds at 99 plus accrued interest. The bonds are dated April 1, 2004 and mature on April 1, 2014. Interest is payable semi-annually on April 1

  • Q : Costs of staffing and operating the accounting department....
    Accounting Basics :

    The costs of staffing and operating the accounting department at Central Hospital would be considered by the Department of Surgery to be: direct costs; indirect costs; incremental costs; or opportun

  • Q : Fair value in excess of sabathia book value....
    Accounting Basics :

    Posada Company acquired 7,000 of the 10,000 outstanding shares of Sabathia's company on January, 1, 2010, for $840,000. The subsidiary's total fair value was assessed at $1,200,000 although its boo

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