City of Smithville Journal Entries thru Chapter Four
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City of Smithville Journal Entries thru Chapter Four

Course Number: ACCTG ACC423, Fall 2012

College/University: University of Phoenix

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University of Phoenix - ACCTG - ACC423
University of Phoenix - ACCTG - ACC423
University of Phoenix - ACCTG - ACC423
University of Phoenix - ACCTG - ACC423
City of SmithvilleStreet Improvement FundPost-Closing Trial BalanceFor year 2014AccountCashInvestmentsAccrued Sales Taxes ReceivableInterest Receivable on InvestmentsFund BalanceRestrictedEncumbrances OutstandingSpruce Street ProjectEncumbrance
University of Phoenix - ACCTG - ACC423
City of SmithvilleTax Agency FundPost-Closing Trial BalanceFor year 2014AccountTaxes Receivable for Other Funds and GovernmentsDelinquentDue to Other Funds and GovernmentsTotals for all accountsDebitsCredits$2,152,563$2,152,563$2,152,563$2,15
University of Phoenix - ACCTG - ACC423
City of SmithvilleStreet Improvement FundPost-Closing Trial BalanceFor year 2014AccountCashInvestmentsAccrued Sales Taxes ReceivableInterest Receivable on InvestmentsFund BalanceRestrictedEncumbrances OutstandingSpruce Street ProjectEncumbrance
University of Phoenix - ACCTG - ACC423
City of SmithvilleGeneral FundPost-Closing Trial BalanceFor year 2014AccountCashTaxes ReceivableDelinquentEstimated Uncollectible Delinquent TaxesInterest and Penalties Receivable on TaxesEstimated Uncollectible Interest and PenaltiesDue From Ot
University of Phoenix - ACCTG - ACC423
City of SmithvilleGovernmental Activities, Government-Wide LevelPre-Closing Trial BalanceFor year 2014AccountDebitsCash$594,185Taxes ReceivableDelinquent391,756Estimated Uncollectible Delinquent TaxesInterest and Penalties Receivable on Taxes4
University of Phoenix - ACCTG - ACC423
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in anymanner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website,
University of Phoenix - ACCTG - ACC423
Requirement 6-dCity of SmithvilleComputation of Legal Debt MarginAs of December 31, 2014Total Assessed Valuation$ 303,035,714Maximum general obligation debt, limited to 8% of assessed valuationDeferred serial bonds outstanding chargeable to limitL
University of Phoenix - ACCTG - ACC423
Chapter 10Considerable variation in the content of the financial analysis is to be expected since theanalysis of a citys financial information is not an exact science. Some students mayattempt to extrapolate beyond what can reasonably be supported by t
University of Phoenix - ACCTG - ACC423
This trial balance reflects preclosing information immediatelyafter budgetary entries are postedin Chapter 3 of the Project 2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or dis
University of Phoenix - ACCTG - ACC423
2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in anymanner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website,
University of Phoenix - ACCTG - ACC423
University of Phoenix - ACCTG - ACC423
University of Phoenix - ACCTG - ACC423
16/eAccounting for Governmental& Nonprofit EntitiesJACQUELINE L. RECKSUZANNE L. LOWENSOHNEARL R. WILSONMcGraw-Hill/IrwinC11opyright1-1 2013 by The McGraw-Hill Companies, Inc. All rights reserved.Chapter1Introduction to Accounting andFinancia
University of Phoenix - ACCTG - ACC423
15/eAccounting for Governmental& Nonprofit EntitiesEARL R. WILSONJACQUELINE L. RECKSUSAN C. KATTELUS11Chapter1Introduction to Accounting andFinancialReporting for Governmental andNot-forProfit EntitiesMcGrawHill/IrwinCopyright2010byTheMcGraw
University of Phoenix - ACCTG - ACC423
Chapter2Principles of Accountingand Financial Reportingfor State and Local GovernmentsMcGraw-Hill/IrwinCopyright 2013 by The McGraw-Hill Companies, Inc. All rights reserved.Learning ObjectivesAfter studying Chapter 2, you should be able to:Explai
University of Phoenix - ACCTG - ACC423
Chapter2Principles of Accountingand Financial Reportingfor State and Local GovernmentsMcGrawHill/IrwinCopyright2010byTheMcGrawHillCompanies,Inc.Allrightsreserved.Learning ObjectivesAfter studying Chapter 2, you should be able to:Explain the natur
University of Phoenix - ACCTG - ACC423
Chapter 01 - Introduction to Accounting and Financial Reporting for Governmental and Not-for-ProfitEntitiesCHAPTER 1: INTRODUCTION TO ACCOUNTING AND FINANCIALREPORTING FOR GOVERNMENTAL AND NOT-FORPROFIT ENTITIESOUTLINENumberTopicType/TaskStatus(r
University of Phoenix - ACCTG - ACC423
Chapter 01 - Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit EntitiesCHAPTER 1: INTRODUCTION TO ACCOUNTING AND FINANCIALREPORTING FOR GOVERNMENTAL AND NOT-FORPROFIT ENTITIESOUTLINENumberTopicType/TaskStatus(r
University of Phoenix - ACCTG - ACC423
Chapter 02 - Principles of Accounting and Financial Reporting for State and Local GovernmentsCHAPTER 2:PRINCIPLES OF ACCOUNTING AND FINANCIALREPORTING FOR STATE AND LOCALGOVERNMENTSOUTLINENumberTopicType/TaskStatus(re: 14/e)DescribeDescribeDe
University of Phoenix - ACCTG - ACC423
Chapter 02 - Principles of Accounting and Financial Reporting for State and Local GovernmentsCHAPTER 2:PRINCIPLES OF ACCOUNTING AND FINANCIALREPORTING FOR STATE AND LOCALGOVERNMENTSOUTLINENumberQuestions:2-12-22-32-42-52-62-72-82-92-10Ca
University of Phoenix - ACCTG - ACC423
Chapter 03 - Governmental Operating Statement Accounts; Budgetary AccountingCHAPTER 3:GOVERNMENTAL OPERATING STATEMENTACCOUNTS; BUDGETARY ACCOUNTINGOUTLINENumberTopicType/TaskStatus(re: 14/e)Questions:3-13-23-33-43-53-63-73-83-93-10GA
University of Phoenix - ACCTG - ACC423
Chapter 03 - Governmental Operating Statement Accounts; Budgetary AccountingCHAPTER 3:GOVERNMENTAL OPERATING STATEMENT ACCOUNTS;BUDGETARY ACCOUNTINGOUTLINENumberQuestions:3-13-23-33-43-53-63-73-83-93-10Cases:3-13-2TopicType/TaskStatu
University of Phoenix - ACCTG - ACC423
Chapter 04 - Accounting for Governmental Operating ActivitiesIllustrative Transactions and FinancialStatementsCHAPTER 4:ACCOUNTING FOR GOVERNMENTAL OPERATINGACTIVITIES ILLUSTRATIVE TRANSACTIONS ANDFINANCIAL STATEMENTSOUTLINENumberQuestions:4-14-
University of Phoenix - ACCTG - ACC423
Chapter 04 - Accounting for Governmental Operating ActivitiesIllustrative Transactions and Financial StatementsCHAPTER 4:ACCOUNTING FOR GOVERNMENTAL OPERATINGACTIVITIES ILLUSTRATIVE TRANSACTIONS ANDFINANCIAL STATEMENTSOUTLINENumberTopicType/TaskS
University of Phoenix - ACCTG - ACC423
Chapter 05 - Accounting for General Capital Assets and Capital ProjectsCHAPTER 5:ACCOUNTING FOR GENERAL CAPITAL ASSETS ANDCAPITAL PROJECTSOUTLINENumberTopicType/TaskStatus(re: 14/e)Questions:5-15-25-35-45-55-65-75-85-95-10Defining and
University of Phoenix - ACCTG - ACC423
Chapter 05 - Accounting for General Capital Assets and Capital ProjectsCHAPTER 5:ACCOUNTING FOR GENERAL CAPITAL ASSETS ANDCAPITAL PROJECTSOUTLINENumberTopicType/TaskStatus(re: 15/e)Questions:5-15-25-35-45-55-65-75-85-95-10Defining and
University of Phoenix - ACCTG - ACC423
CHAPTER 6:ACCOUNTING FOR GENERAL LONG-TERMLIABILITIES AND DEBT SERVICEOUTLINENumberQuestions:6-16-26-36-46-56-66-76-86-96-10Cases:6-16-26-36-4TopicType/TaskStatus(re: 14/e)Defining general long-term liabilities;financial reportin
University of Phoenix - ACCTG - ACC423
Chapter 06 - Accounting for General Long-term Liabilities and Debt ServiceCHAPTER 6:ACCOUNTING FOR GENERAL LONG-TERMLIABILITIES AND DEBT SERVICEOUTLINENumberQuestions:6-16-26-36-46-56-66-76-86-96-10Cases:6-16-26-36-4TopicType/TaskS
University of Phoenix - ACCTG - ACC423
Chapter 07 - Accounting for the Business-type Activities of State and Local GovernmentsCHAPTER 7:ACCOUNTING FOR THE BUSINESS-TYPEACTIVITIES OF STATE AND LOCAL GOVERNMENTSOUTLINENumberTopicType/TaskStatus(re: 14/e)ExplainDescribeSameSameExpla
University of Phoenix - ACCTG - ACC423
Chapter 07 - Accounting for the Business-type Activities of State and Local GovernmentsCHAPTER 7:ACCOUNTING FOR THE BUSINESS-TYPEACTIVITIES OF STATE AND LOCAL GOVERNMENTSOUTLINENumberTopicType/TaskStatus(re: 15/e)ExplainDescribeExplainCompare
University of Phoenix - ACCTG - ACC423
Chapter 08 - Accounting for Fiduciary ActivitiesAgency and Trust FundsCHAPTER 8:ACCOUNTING FOR FIDUCIARY ACTIVITIESAGENCY AND TRUST FUNDSOUTLINENumberTopicType/TaskStatus(re: 14/e)Questions:8-18-28-38-48-58-68-78-88-98-10Distinction b
University of Phoenix - ACCTG - ACC423
Chapter 08 - Accounting for Fiduciary ActivitiesAgency and Trust FundsCHAPTER 8:ACCOUNTING FOR FIDUCIARY ACTIVITIESAGENCY AND TRUST FUNDSOUTLINENumberTopicType/TaskStatus(re: 15/e)Questions:8-18-28-38-48-58-68-78-88-98-10Distinction b
University of Phoenix - ACCTG - ACC423
Chapter 09 - Financial Reporting of State and Local GovernmentsCHAPTER 9:FINANCIAL REPORTING OF STATE AND LOCALGOVERNMENTSOUTLINENumberTopicType/TaskStatus(re: 14/e)Questions:9-19-29-39-49-59-69-79-89-99-10Special districtsNotes and
University of Phoenix - ACCTG - ACC423
Chapter 09 - Financial Reporting of State and Local GovernmentsCHAPTER 9:FINANCIAL REPORTING OF STATE AND LOCALGOVERNMENTSOUTLINENumberTopicType/TaskStatus(re: 15/e)Questions:9-19-29-39-49-59-69-79-89-99-10Special districts and primar
University of Phoenix - ACCTG - ACC423
Chapter 10 - Analysis of Governmental Financial PerformanceCHAPTER 10:ANALYSIS OF GOVERNMENTAL FINANCIAL PERFORMANCEOUTLINENumber Questions: 10-1 10-2 10-3 10-4 10-5 10-6 10-7 10-8 10-9 10-10 Cases: 10-1 10-2 10-3 10-4TopicType/TaskStatus (re: 14/e
University of Phoenix - ACCTG - ACC423
Chapter 10 - Analysis of Governmental Financial PerformanceCHAPTER 10:ANALYSIS OF GOVERNMENTAL FINANCIALPERFORMANCEOUTLINENumberTopicType/TaskStatus(re: 15/e)ExplainIdentify, defineDescribeDescribeIdentifyCompare, explainSameNewSameNew
University of Phoenix - ACCTG - ACC423
ATExCity of RowlettSMeeting AgendaMain Street40P00O Box 99TX 75030 0099RowlettwwwcomrowleffCity CouncilCity of Rowlett City Council meetings are available to all persons regardless of disability Ifyou require special assistance please cont
University of Phoenix - ACCTG - ACC423
Chapter One QuizStudent: _1. Enterprise funds are primarily distinguished from internal service funds by the:A. Type of customers they serve.B. Different basis of accounting they use.C. Different kinds of financial statements used to present their fi
University of Phoenix - ACCTG - ACC423
Chapter Two Quiz Key1.The basis of accounting that should be used in preparing fund financial statements is:A.B.C.D.Choice AChoice BChoice CChoice DDifficulty: MediumQuestion Type: ConceptWilson - Chapter 02 #362.Under GASB reporting entity
University of Phoenix - ACCTG - ACC423
1. Which of the following statements is true regarding termination benefits?*A. Voluntary termination benefits occur when employers provide an incentive to hasten an employee'svoluntary termination of employment, such as a one-time payout.B. Voluntary
University of Phoenix - ACCTG - ACC423
Chapter Five Quiz Key1.The city of Romeo purchased a squad car for the police department. If the operations of the policedepartment are financed by general revenues, which of the following is correct concerning where thepurchase of the car would be re
University of Phoenix - ACCTG - ACC423
1. Revenue from nonexchange transactions may be recognized in all of these circumstances, exceptA. When the underlying transaction has occurred and the resources are available.B. In the period for which property taxes are levied.C. When all eligibility
University of Phoenix - ACCTG - ACC423
1. Some governments provide to their citizens highly condensed financial information, budget summaries, andnarrative descriptions. This report is called a(an)A. Comprehensive annual financial report.B. Basic financial statements.C. Required supplement
University of Phoenix - ACCTG - ACC423
1. Primarily, the operating statement of a proprietary fund should provide information useful in answeringwhich of the following questions?A. What are the transactions or events of the period that have increased or decreased the resources available for
University of Phoenix - ACCTG - ACC423
1. The Expenditures control account of a government is credited when:A. Supplies are ordered.B. Supplies previously encumbered are received.C. The budget is recorded.*D. Temporary accounts are closed out at the end of the year.2. If a state law requi
LSU - BIOL - 3090
Non-histone Chromosomal Proteins:- Relatively low in abundance compared to the histones- They include:1) proteins for transcription- RNA polymerases- activators and repressors (later disc.)Transcription Factors2) DNA polymerase for replication.- a
LSU - BIOL - 3090
Chapter 7: Transcriptional Control of(Eukaryotic) Gene Expression. Read 279-282;288-340 Single cell yeast vs. metazoan (multi-cellular) organisms:- Like bacteria, yeast has genes that respond to the environment- sugars (nutrition), temperature, oxyge
LSU - BIOL - 3090
Each Linker-Scanning mutant is individually assayedin a transcription assayServes asan internalcontrol.Control (wildtype) promoterproduces shorterRNAA real experiment by two old neighbors:Steve McKnight* and Bob Kingsbury.Primer Extension Assay
LSU - BIOL - 3090
Examples of silenced DNA: DNA that remainsHeterochromatic during interphaseSilentheterochromatinSilentheterochromatinYeast Mating Type GenesWhat are the boundary elements that separateheterochromatin from euchromatin?LSUs Dr. David DonzeFig. 7-3
LSU - BIOL - 3090
Other Activators Respond to:1) Lipid (membrane) Soluble HormonesFig. 7-41Nuclear Receptor Super-Family:Bind Hormones and Activate Genes Variable regions: activation domains DNA-binding domains: C4 Zn fingers Carboxy termini: hormone binding/additio
LSU - BIOL - 3090
RRM = RNA Recognition Motif1) The conserved RRM domainof ~80 - 90 amino acids.Four beta strands and twoalpha helices work as a unitto bind RNA.Beta sheet forms a (+) surfacethat interacts with (-) RNASome RNA-binding proteinscontain multiple RRM
LSU - BIOL - 3090
Self-Splicing of Group II Introns Under non-physiological, in vitro conditions,certain introns will self-splice. Found in protein-coding genes of mitochondria andchloroplasts of plants and in fungi. These introns fold into conserved secondary (stem-l
LSU - BIOL - 3090
Self-Splicing Group I IntronsNote_OH of a _nucleotide as co-factor2OH of Branch A2 OH of Branch ASelf-Splicing Group I Introns: Tom Cech, U. of Colorado First characterized in the pre-_ of Tetrahymena thermophila. Group I introns fold into specifi
LSU - BIOL - 3090
Preparing Tissues and Cells for Microscopy1) Fixation: Formaldehyde or glutaraldehyde cross-link proteins,fixing components in place.Osmium tetroxide fixes membranes (lipids).These are covalent cross-links.2) Embedding: Fixed tissue is dehydrated wit
LSU - BIOL - 3090
Immuno-Electron MicroscopyIn theperoxisomesProtein A from Staphylococcus aureusFig. 9-29aFig. 9-29bImmuno-Electron MicroscopyQ: How do wevisualize thevarious cellularstructures by TEM?Ans: Lead and uraniumsalts stain structures.Electrons are
LSU - BIOL - 3090
Exoplasmic vs. cytoplasmic differences. For example: Carbohydrates and glycolipids usually associate with the_ leaflet. Phospholipid asymmetries: phosphatidylcholine and sphingomyelin (choline head group)are found in the _plasmic leafletwhile lipid
LSU - BIOL - 3090
Posttranslational Modifications and Quality Control in the ER1) Disulfide bond formation between cysteines Cys-SH and HS-Cys form Cys-S-S-Cys (an Oxidation). Disulfide bonds help stabilize tertiary and quaternary structure. Form in the ER, not in the
LSU - BIOL - 3090
The simple NLS is Necessary and Sufficient:Fuse the NLS to a cytoplasmic protein (pyruvate kinase),and pyruvate kinase translocates into the nucleus.Without NLSWith NLSFig. 13-34Nuclear Pore Complex(just a reminder)Note the nuclear laminaNotice t