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Chapter 3 Term Paper for Accounting Fo Non Profit Entities

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Expenses should be reported by function or program. Direct expenses are those associated with a function or program. Indirect expenses are those that are not directly linked to an identifiable function. Revenues should be distinguished between program revenues and general revenues. Program revenues are reported in the program or functions section of the statement. General revenues are not directly linked to any program orbfunction and reported in the bottom section of the statement. Program revenues are reported in the charges for services, operating grants and contributions and capital grants and contributions. Extraordinary items, special items, and transfers are reported separately on the government-wide statement of activities. Extraordinary items are both unusual in nature and infrequent in occurrence which is usually beyond the control of management. Special items are either unusual or infrequent and must be within the control of management. Used to account for the general administration and most traditional services of government. The General Fund is used to record the budgetary inflows and outflows estimated or authorized in the annual budget. In the Operating Statement Accounts the Revenues and Other Financing Sources increase fund balance when closed and are recognized on the Modified AccrualExpensive. Expenditures and Other Financing Uses decrease fund balance when closed and are recognized on the Modified Accrual basis. Periodically compare actual revenues to estimated revenues. Use a common classification scheme for revenues and estimated revenues. Estimated Revenues and Revenues are used to control similarly named columns in the detail accounts in the Revenue subsidiary ledger. The sum of the Estimated Revenues and Revenues account balances of the subsidiary ledger must equal the general ledger control account balances for those accounts. Ad valorem taxes are assessed on the value of underlying property. Self assessing taxes are based on income or sales. Taxes due on sales or earnings that have occurred but have not yet been reported at the end of an accounting period are usually estimated and accrued.If rates are below the statutory limit, property taxes may be viewed as a residual source of revenues. The gross tax levy is calculated as the amount of revenue required from property taxes divided by the estimated collectible portion of the levy. Levied against certain properties that receive a particular benefit that not all taxpayers receive. Includes items such as vehicle licenses, business licenses, liquor licenses, marriage licenses, animal licenses, building permits, zoning variances, etc. Ordinarily not measurable in advance of transactions; thus, recorded when received in cash. Intergovernmental includes grants and other financial assistance from higher levels of government. Intergovernmental revenues such as grants are not recognized until all time and eligibility requirements have been met. Expenditure is driven grants require qualifying expenditures be made before recognizing revenues. Many governments have shifted revenues from taxes on all taxpayers to charges to recipients of services, including charges for recreational services, building inspections, etc. An appropriation is a legal authorization granted by the legislative body to incur liabilities for purposes specified in the appropriation act or ordinance. An encumbrance is an estimated amount recorded for purchase orders, contracts, or other expected expenditures chargeable to an appropriation. Budgetary control of expenditures is achieved by ensuring that a valid appropriation exists prior to recording an encumbrance or expenditure, and periodically comparing comparing encumbrances and expenditures to appropriations to prevent overspending. Comparison is enhanced by using the same account classification scheme for appropriations, encumbrances, and expenditures. Appropriations, Encumbrances, and Expenditures are used to control similarly named columns of the detail budget accounts in the subsidiary ledger. The detail account totals for Appropriations, Encumbrances, and Expenditure in the subsidiary ledger must equal the corresponding general ledger control account balances. Fund identifies which fiscal and accounting entity was affected. Function or program budget resources for carrying out major areas of service activities or goals. Organization unit enhance managerial control over departments and divisions, and responsibility accounting. Activity assesses performance on specific lines of work and determining cost of activities. Character evaluates which period is benefited by an expenditure: past, current, or future. Object determines how much was expended for specific things, such as personnel and equipment. Allotments are internal wwwallocations of funds by executive management to quarters or other time periods. Some modification of the appropriations subsidiary ledger is required to add an Unallotted Appropriations column in each detail account. Computerized accounting systems have evolved to meet the fund accounting needs of government. Revenue and expenditure classifications are achieved through the use of an account number having different segments or fields. A continuing challenge is to redesign fund-based accounting information systems to accommodate the government-wide accounting and financial reporting required by GASBS 34. The General Fund and special revenue funds usually require a legally adopted budget before the government can collect revenues from taxes and other sources and incur expenditures. Legal penalties may exist for failure to comply with the budget, so it is imperative that the accounting system facilitate accounting for the budget as well as all other operating transactions.

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