Fund balance in a governmental funds balance sheet
What is a committed fund balance in a governmental funds balance sheet? How does it differ from a restricted fund balance?
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A private citizen makes an unrestricted pledge of $5 million to a city's museum. The city is confident that the donor will fulfill her pledge. However, the cash will not be received for at least two years. How will the amount of revenue reported i
A government permits its employees to accumulate all unused vacation days and sick leave. Whereas (in accord with current standards) it may have to "book" a liability for the unused vacation days, it may not have to record an obligation for the un
Assume that both the Board Division and the Consumer Products Division have idle capacity. Under these conditions, would rejecting the $400 price be advantageous for the company as a whole, or would it result in the loss of potential profits.
Consider the complexities of forecasting cash flow. Take the perspective of either a small business owner or a finance manager at a large corporation. Identify at least three variables that can affect cash flow. For each variable you identify, exp
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