• Q : Sale of tax-supported bonds....
    Accounting Basics :

    The sale of tax-supported bonds at par for the eventual construction of a new city jail would require recognition in which of the following funds and/or activites?

  • Q : Classification on the financial statements....
    Accounting Basics :

    What are the effects of Lucy's classification on the financial statements

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

    Frank did not receive his check until January 1, 2009. What income will Frank report from the partnership on his 2008 personal return?

  • Q : What tax issues are associated with transaction....
    Accounting Basics :

    The stock was purchased by ABC with cash. On October 5 of the same year, XYZ adopts a plan of liquidation and officially liquidates on November 1) What tax issues are associated with this transactio

  • Q : Members of the phoenix partnership....
    Accounting Basics :

    Phoebe and Parker are equal members of the Phoenix partnership. They are real estate investors who formed the partnership several years ago with equal cash contribution. Phoenix then purchased a pie

  • Q : How would you account for the acquisition....
    Accounting Basics :

    How is the accounting carried on Tribbs' balance sheet? If dividends are involved, how are they taxed? Recommendation: How would you account for the acquisition?

  • Q : Government-wide statement of net assets....
    Accounting Basics :

    In the city of Houston Does the government encumber goods or services that have been ordered but have not yet been received? How, if at all, are encumbrances reflected on the governmental fund balan

  • Q : Governmental activities general journal....
    Accounting Basics :

    When a fire truck purchased from General Fund revenues was received, the appropriate journal entry was made in the governmental activities general journal. What account, if any, should have been deb

  • Q : Uncollectible amounts of tax revenue....
    Accounting Basics :

    Which of the following best describes the proper treatment for uncollectible amounts of tax revenue?

  • 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.)

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