tailieunhanh - MARCH 2009 FLORIDA COMMUNITY COLLEGE AT JACKSONVILLE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES

BÁO CÁO KHÔNG. 2009-176 Trường sau FASB báo cáo và giải thích được ban hành sau khi ngày 30 tháng 11 năm 1989, trừ khi những tuyên bố mâu thuẫn với tuyên bố GASB. Doanh số bán hàng liên ngành giữa các bộ phận dịch vụ phụ trợ và các ban ngành khác của trường đã được hạch toán như giảm chi phí và không thu của các phòng ban. | March 2009 report No. 2009-176 FLORIDA community college at JACKSONVILLE A component unit of the state of FLORIDA notes to financial statements Continued June 30 2008 The College follows FASB statements and interpretations issued after November 30 1989 unless those pronouncements conflict with GASB pronouncements. Interdepartmental sales between auxiliary service departments and other institutional departments have been accounted for as reductions of expenses and not revenues of those departments. The College s principal operating activity is instruction. Operating revenues and expenses generally include all fiscal transactions directly related to instruction as well as administration academic support student services physical plant operations and depreciation of capital assets. Nonoperating revenues include State appropriations Federal and State student financial aid investment income net of unrealized gains or losses on investments and revenues for capital construction projects. Interest on capital asset-related debt is considered a nonoperating expense. The statement of net assets is presented in a classified format to distinguish between current and noncurrent assets and liabilities. When both restricted and unrestricted resources are available to fund certain programs it is the College s policy to first apply the restricted resources to such programs followed by the use of the unrestricted resources. The statement of revenues expenses and changes in net assets is presented by major sources and is reported net of tuition scholarship allowances. Tuition scholarship allowances are the differences between the stated charge for goods and services provided by the College and the amount that is actually paid by the student or the third party making payment on behalf of the student. The College s accounting system identifies the specific amounts paid for tuition and fees from students and from third parties . financial aid scholarships etc. . To the extent that .