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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9

Danh sách các cá nhân tài sản ròng được hạn chế, điều này có thể yêu cầu kiểm tra của các ghi chú báo cáo tài chính. d. Nhìn vào Bản tuyên bố về sự hoạt động. Liệt kê các chi phí net (doanh thu) cho các hoạt động chính phủ, các loại hoạt động kinh doanh, và các đơn vị thành phần. Danh sách các thay đổi giá trị tài sản ròng cho các hoạt động chính phủ, các loại hoạt động kinh doanh, và các đơn vị thành phần. . | 254 Chapter 8 c. Look at the Statement of Net Assets especially the net asset section. Attempt to prove the Net Assets Invested in Capital Assets Net of Related Debt figure from the information in the statement or the notes. List the individual items of net assets that are restricted this might require examination of the notes to the financial statements. d. Look at the Statement of Activities. List the net expenses revenues for governmental activities business-type activities and component units. List the change in net assets for governmental activities business-type activities and component units. Attempt to find from the notes the component units that are discretely presented. e. Look throughout the annual report for disclosures related to capital assets. This would include the notes to the financial statements any schedules and information in the Management s Discussion and Analysis MD A . Summarize what is included. What depreciation method is used Are lives of major classes of capital assets disclosed f. Look throughout the annual report for disclosures related to long-term debt. This would include the notes to the financial statements any schedules in the financial and statistical sections and the MD A. Summarize what is included. Are the schedules listed in this chapter included What is the debt limit and margin What is the direct debt per capita The direct and overlapping debt per capita 8-2. Identify the types of nonexchange revenues that are most likely to result in differences in the timing of recognition between the accrual and modified accrual bases of accounting. 8-3. The government-wide Statement of Net Assets separately displays governmental activities and business activities. Why are internal service funds most commonly displayed as governmental activities 8-4. Answer the following questions with regard to infrastructure a. What is infrastructure b. What are the two methods that might be used to record infrastructure expense from year to year How