Chapter 6 Accounting for General Long-term Liabilities and Debt
Dec 31, 2011 ... When studying this chapter, the reader is reminded that governmental fund types. (General, special revenue, capital projects, debt service, and ...
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Solution to Chapter 18 E18‐1,2,3,4,6,7,11, P18‐13
$7,150,000 = capital assets (net) of $12,500,000 minus long-term debt of. $5,350,000. 9. c ... E18-6 Capital Projects Fund Entries a. Entries for capital ... Transfer premium to debt service fund. 2. Entries to ... Close nominal accounts: Revenue ...
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CHAPTER 7 – General Journal Entries - Office of Superintendent of
Sep 1, 2006 ... CHAPTER 7 – General Journal Entries. Table of .... Accounts Payable . .... DEBT SERVICE FUND JOURNAL ENTRIES ..... Collateral Entries—Capital Projects Fund ..........................................................................3 .... For debit and credit transfer objects of expenditure journal entries, see Chapter 6—Expenditure.
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12-1 CHAPTER XII DOUBLE ENTRY ACCOUNTING SYSTEM
Debt Service Funds - are funds that are established to account for the payment of ... Capital Projects Funds - are created to account for moneys used for the ... of this Chapter. 6. General Journal - This form is to be used to make entries into the ...
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Accounting and Reporting Manual - Office of the New York State
Chapter 2 — Basic Governmental Accounting Principles . ..... Capital Projects Fundsaccount for financial resources to be used for the acquisition or ..... Personal Services .2. Equipment and Capital Outlay .4. Contractual .6. Debt Principal .7.
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Chapter 6 - Census.gov
6-1. Chapter 6. Indebtedness. Introduction. This edition of the Classification Manual .... regardless of the location of responsibility for debt service. ... 6.1.4 Census Bureau Reporting and the Governmental Accounting ... *Capital Projects Funds.
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Uniform Massachusetts Accounting System
Massachusetts Department of Revenue Division of Local Services ... CHAPTER 2 – UNIFORM ACCOUNTING CODES. ..... Matured Debt and Interest Payable . .... CHAPTER 6 – REVENUE ACCOUNTS . ...... Capital Project Accounting .
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Bonds - Capital Projects and Debt Service.pdf - Albuquerque Public
for the accounting of bond issues, Capital Projects Funds, and Debt Service .... In accordance with Section 6-15-9 NMSA, 1978, no bonds shall be issued or sold ...
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Accounting Standards and Procedures for - State Controller's Office
In compliance with this section, the Accounting Standards and Procedures for ... Page 6 ... CHAPTER 10 CAPITAL PROJECTS FUNDS . ... CHAPTER 11 DEBT . ..... Debt Service Funds - Used to account for and report financial resources that ...
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Financial Accounting for Local and State School Systems: 2014
Chapter 2: Financial Reporting Within a System of Education Information . ..... Chapter 6: Account Classification Descriptions . ..... definitions of the general fund , special revenue fund, debt service fund, capital projects fund, and permanent fund ...
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UMAS Accounting System - Abington MA
Massachusetts Department of Revenue Division of Local Services ..... CHAPTER 6 - REVENUE ACCOUNTS . .... Debt Service . ..... Capital Project Accounting .
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Accounting for Governmental and Nonprofit Entities
Jan 1, 2015 ... Full service project manager: Jackie Henry, Aptara, Inc. Senior production ..... Chapter 6 ... Use of Debt Service Funds to Record Capital Lease.
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Chapter 6 Source Dimension - Minnesota Department of Education
present value of minimum lease payments arising from capital leases. Different treatment ... Record revenue from the OPEB Debt Service Fund Levy proceeds. 004. Revenue ... See Finance Code 346 for the proper accounting of the revenue and ..... Record proceeds from the sale of bonds for capital projects in the Building.
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Public Library Financial Management Guide - State of Michigan
debt service funds and capital project funds. Business-type funds ... Chapter 1 - Accounting for Libraries. - 6 -. SECTION 4. ANNUAL FINANCIAL STATEMENTS.
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governmental and nonprofit accounting - GBV
CHAPTER 6 Expenditure Accounting—Governmental Funds 222. CHAPTER 7 Capital Projects Funds 264. CHAPTER 8 Debt Service Funds 303. CHAPTER 9 ...
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Accounting and Control in Nonprofit Organizations - McCombs
Accounting 380K.6. Accounting and ... Text: Granof, Government and Not-For- Profit Accounting, 6th edition (New York: John Wiley ... summaries of each chapter that you might find helpful. It can be .... Th, 2/13 Capital Projects and Debt Service.
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Chapter 2 - System Operations
In public agency accounting, separate funds and accounts are required to ... Page 6 ... Service Fund, Special Revenue Fund, and Capital Projects Fund. ... Debt Service Funds are a Governmental Fund Type and are to be reported utilizing the.
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Chapter 6 - System Operations
6-1. Chapter 6. Governmental Accounting and Financial Reporting. Table of Contents. Chapter 6. .... Description of capital assets and long-term debt activity during the year. ..... To record completed projects placed in service during the year.
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PAD 641 Basic Governmental Accounting
PAD 641 Basic Governmental Accounting (#7951)--Fall 2013 ... Shoulders Chapter 6. ... #9 Tuesday Oct 22: Capital Projects Accounting. -Freeman and Shoulders Chapter 7. #10 Tuesday Oct 29: Debt Service Funds and Account Groups.
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Administering Accounting of Outstanding Debt - Oregon.gov
used for capital construction, a capital projects fund. ... Source”. Expenditures related to bond issuance are reported as other debt service expenditures. In.
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