GENERAL LEDGER OBJECT CODES Asset Objects
|
|
|
- Corey Payne
- 8 years ago
- Views:
Transcription
1 Asset Objects 1000 Claim to Cash (System Controlled) 1100 Purchasing Cash Clearing 1110 Cash on Hand for Deposit 1111 Cash Clearing - Accounts Receivable Payments - Sponsored Programs 1112 Check Cancel/Reissue Clearing 1114 Returned Check Charge Clearing 1115 Cash Over/Short 1116 Bank Recon Cash Clearing 1118 Forged Check Cash Clearing 1120 Petty Cash 1122 Petty Cash - Checking Accounts 1126 Petty Cash - Bursar 1128 Petty Cash - Bursar - Clearing 1130 Petty Cash - Bursar - Checking Account 1132 Petty Cash - Bursar - Checking Account Clearing 1160 Foreign Bank Drafts for Collection 1170 LSU Union Cash Clearing 1177 Foundation Bond Proceeds Held by Trustee 1178 Foundation Trust Funds Held by Agent 1180 Bank Transfers 1199 Corrections Clearing 1200 Brokerage Account Money Market Fund 1201 Brokerage Account - Investments 1202 Investments CDs 1203 Investments Hibernia CDs 1204 Investments - Repurchase Agreements 1210 Investments - Common Stocks 1212 Investments - Private Issue Stock 1214 Investments - Worthless Stock 1216 Investments - Adjustment of Investments to Market-Non Endowed Fund 1217 Investments Adjustment of Investments to Market-Endowment Fund 1218 Investments - Other Stock 1220 Investments - Corporate Bonds 1230 Investments - Treasury Bills 1232 Investments - Treasury Notes 1234 Investments - Treasury Bonds 1235 Investments - Agency Discount Bonds 1236 Investments - Government Agency Bonds 1237 Investments - Government Agency Notes 1238 Investments - Municipal Bonds 1240 Investments - Mortgage Backed Securities 1242 Investments - Collateralized Mortgage Obligations 1243 Investments- REITS 1250 Investments - Mutual Funds - Large Cap 1251 Investments - Mutual Funds - Small Cap 1252 Investments - Federated Funds 1253 Investments - Mutual Funds Private Equity/Venture Capital 1254 Investments - Mutual Funds - International 1255 Investments - Mutual Funds - Global 1256 Investments - Mutual Funds - Emerging Markets 1257 Investments - Mutual Funds - Sector 5-A page 1
2 1258 Investments - Mutual Funds - Mid Cap 1259 Investments-Mutual Funds-Emerging Debt 1270 Investments - Peltier Chair Oral 1272 Investments Louisiana Fund I Investment 1280 Investments Offset Investments Separately Reported 1291 Investments - Unamortized Premium 1292 Investments - Unamortized Discount 1295 Accrued Interest Receivable 1297 Short Term Investments (less than 90 Days) 1298 Non-Current Unrestricted Investments 1299 Non-Current Restricted Investments 1302 Accounts Receivable 1303 Accounts Receivable - Credit Memos 1304 Pledges Receivable 1305 Accounts Receivable - Sponsored Programs 1306 Accounts Receivable Bank of New York 2013 Bonds 1307 Accounts Receivable Bank of New York 2014 Bonds 1309 Allowance for Doubtful Accounts 1312 Accounts Receivable - Hancock /89 LPFA Loan Agreement 1314 Accounts Receivable - Hancock - Credit Memos 1315 Accounts Receivable - LSU Foundation 1316 Accounts Receivable - Tiger Athletic Foundation 1317 Accounts Receivable - Facility Planning 1318 Accounts Receivable - Insurance Claims 1319 Accounts Receivable - Brokerage Firm 1320 Accounts Receivable- Bank of New York 2007 Bonds 1321 Accounts Receivable - Bank of New York Bonds 1322 Accounts Receivable - Bank of New York Bonds 1323 Accounts Receivable - Bank of New York 2004B Bonds 1324 Accounts Receivable - Bank of New York 2005 A&B Bonds 1325 Accounts Receivable Trustee 2006 Bonds 1326 Accounts Receivable - Treasurer 1327 Accounts Receivable - N/R Transferred from Loan Fund 1328 Accounts Receivable - Clearing 1329 Accounts Receivable LSU-A Students 1330 Accounts Receivable - American Express 1331 Accounts Receivable LSU-A Payment Plan 1332 Accounts Receivable Clearing - SNCC 1335 Accounts Receivable - American Express - Continuing Education 1336 Accounts Receivable - American Express - Faculty Club 1337 Accounts Receivable Unallowed CBA Travel 1338 Procurement Card Disputes Pending 1339 Clearing Disallowed Relocation Expenses 1340 Clearing Credit Memos due to Departments 1342 Procurement Card Disallowed Charges 1343 Procurement Card Personal Charges Include Sales Tax 1344 Procurement Card Personal Charges No Sales Tax 1345 Med Flex- Seed Deposit 1350 State Funds Managed by Foundation 1351 Adjust 1350 to Market Value Restricted Fund 1352 Adjust 1350 to Market Value Endowment Fund 1360 Pooled Income Fund - LSU Foundation 1361 Life Insurance Policy Cash Surrender Values-LSU Foundation 1370 Endowed Funds in Trust 1371 Endowed Funds in Unitrust 5-A page 2
3 1380 American Express Receipts 1385 Bank Card Receipts 1390 LSU Option Plan Trust Assets 1397 Definity Accounts Receivable 1401 Notes Receivable 1405 Notes Receivable Transferred to Accounts Receivable 1409 Allowance for Doubtful Notes Receivable 1410 N/R - Funds Receivable from Federal Government 1415 N/R - Funds Receivable from Institution 1420 N/R - Funds Advanced to Students 1425 N/R - Loan Principal Collected 1430 N/R - Loan Principal Canceled - Perkins - Assignments 1431 N/R - Loan Principal Canceled - Perkins - NDEA 1432 N/R - Loan Principal Canceled - Perkins - Teaching (15%) 1433 N/R - Loan Principal Canceled - Perkins - Teaching (20%) 1434 N/R - Loan Principal Canceled - Perkins - Teaching (30%) 1435 N/R - Loan Principal Canceled - Perkins - Military (12.5%) 1436 N/R - Loan Principal Canceled - Perkins - Volunteer (15%) 1437 N/R - Loan Principal Canceled - Perkins - Volunteer (20%) 1438 N/R - Loan Principal Canceled - Perkins - Death/Disability 1439 N/R - Loan Principal Canceled - Perkins - Bankruptcy 1440 N/R - Loan Principal Canceled - Perkins - Other 1441 N/R - Loan Principal Canceled - Perkins - Headstart 1442 N/R - Loan Principal Canceled - Perkins - Police Officer 15% 1443 N/R - Loan Principal Canceled - Perkins - Police Officer 20% 1444 N/R - Loan Principal Canceled - Perkins - Police Officer 30% 1445 N/R - Loan Principal Canceled - Perkins - Family Service 15% 1446 N/R - Loan Principal Canceled - Perkins - Family Service 20% 1447 N/R - Loan Principal Canceled - Perkins - Family Service 30% 1448 N/R - Loan Principal Canceled - Perkins - Medical 15% 1449 N/R - Loan Principal Canceled - Perkins - Medical 20% 1450 N/R - Loan Principal Canceled - HPSL 1451 N/R - Loan Principal Canceled - Perkins - Medical 30% 1452 N/R - Loan Principal Canceled - Perkins - Special Education 15% 1453 N/R - Loan Principal Canceled - Perkins - Special Education 20% 1454 N/R - Loan Principal Canceled - Perkins - Special Education 30% 1455 N/R - Loan Principal Canceled - Perkins - Math, Science, & Foreign Language 15% 1456 N/R - Loan Principal Canceled - Perkins - Math, Science, & Foreign Language 20% 1457 N/R - Loan Principal Canceled - Perkins - Math, Science, & Foreign Language 30% 1458 N/R - Loan Principal Canceled - Perkins - Assignments 1459 N/R Loan Principal Canceled Perkins-Military in a Hostile Area 1460 N/R Loan Principal Canceled Perkins-Military in a Hostile Area 1461 N/R Loan Principal Canceled Perkins-Military in a Hostile Area 1462 N/R Loan Principal Canceled Perkins-Fire 15% 1463 N/R Loan Principal Canceled Perkins-Fire 20% 1464 N/R Loan Principal Canceled Perkins-Fire 30% 1465 N/R Loan Principal Canceled Perkins-Library 15% 1466 N/R Loan Principal Canceled Perkins-Library 20% 1467 N/R Loan Principal Canceled Perkins-Library 30% 1468 N/R Loan Principal Canceled Perkins-Speech 15% 1469 N/R Loan Principal Canceled Perkins-Speech 20% 1470 N/R Loan Principal Canceled Perkins-Speech 30% 1471 N/R Loan Principal Canceled Perkins-Tribal 15% 1472 N/R Loan Principal Canceled Perkins-Tribal 20% 1473 N/R Loan Principal Canceled Perkins-Tribal 30% 5-A page 3
4 1474 N/R Loan Principal Canceled Perkins-Public Defender 15% 1475 N/R Loan Principal Canceled Perkins-Public Defender 20% 1476 N/R Loan Principal Canceled Perkins-Public Defender 30% 1477 N/R Loan Principal Canceled Perkins-Child Care 15% 1478 N/R Loan Principal Canceled Perkins-Child Care 20% 1479 N/R Loan Principal Canceled Perkins-Child Care 30% 1480 N/R Loan Principal Canceled Perkins-VA Approval 1490 N/R - LSU Foundation - Law Student 1491 N/R - LSU Foundation - Veterinary Medicine 1499 N/R Current Portion 1552 US Land Grant Assumed by State of LA 1556 Due from State ORM-Hurricane 1557 Due from State Board of Regents Library and Equipment FY Due from State Board of Supervisors - Library and Equipment FY Due from State Governor s Technology Initiative FY Due from State Governor s Technology Initiative FY Due from State Governor s Technology Initiative FY Due from State - Regular Appropriations 1563 Due from State - FPC Projects 1564 Due from State - Library and Equipment Special Allocation FY Due from State Library and Equipment Special Allocation FY Due from State Library and Equipment Special Allocation FY Due from State Performance and Quality Improvement Special Allocation FY Due from State - Sinking Fund Reserves 1569 Due from State - Interest on Reserves 1581 Due from Health Science Center Health Care Services Division 1582 Due from Health Science Center - New Orleans 1583 Due from Health Science Center - EA Conway 1584 Due from Health Science Center - Shreveport 1586 Due from LSU & Related 1588 Due from LSU Shreveport 1590 Due from Unrestricted Fund 1591 Due from Restricted Fund 1592 Due from Auxiliary Fund 1593 Due from Loan Fund 1594 Due from Endowment Fund 1595 Due from Unexpended Plant Fund 1596 Due from R&R Fund 1597 Due from Sinking Fund 1598 Due from Net Investment in Plant Fund 1599 Due from Agency Fund 1610 Inventories - Merchandise for Resale 1620 Inventories - Supplies 1630 Inventories - Livestock 1650 Inventories - Adjustments 1701 Prepaid Expenses (System Controlled) 1705 Deferred Charges - Payroll 1710 Deferred Charges - Other 1715 Prepaid Expenses - Regular 1719 Prepaid Expenses - Business Reply Postage 1720 Prepaid Expenses - Mail Permit #733 - Printing 5-A page 4
5 1721 Prepaid Expenses - Express Mail Deposit - Athletics 1725 Prepaid Postage Meter - Campus Mail 1726 Prepaid Postage Meter - Printing 1750 Travel Advances 1755 Expense Advances - Nutritional Aides 1760 Deposits 1810 Land 1820 Land Improvements 1821 Accumulated Depreciation - Land Improvements 1825 Infrastructure 1826 Accumulated Depreciation - Infrastructure 1830 Buildings 1831 Accumulated Depreciation - Buildings 1840 Moveable Equipment 1841 Accumulated Depreciation Equipment 1842 Moveable Equipment Not on ERI 1845 Telephone System Equipment 1846 Accumulated Depreciation Telephone System Equipment 1847 Energy System Equipment 1850 Livestock 1851 Accumulated Depreciation - Livestock 1860 Library Books 1861 Accumulated Depreciation Library Books 1870 Equipment under Capital Lease 1871 Accumulated Depreciation - Leased Equipment 1885 Foundation-Art/Nondepreciable Equipment 1890 Royalty Interests 5-A page 5
GENERAL LEDGER OBJECT CODES Fund Balance
Fund Balance & Fund Balance-Related Objects GENERAL LEDGER OBJECT CODES Fund Balance Unrestricted Fund 3000 Unrestricted Fund Balance 4005 INACTIVE Effective 7/1/2002 4009 Other Additions from Unrestricted
Financial Statements. October 31, 2012
Financial Statements October 31, 2012 TABLE OF CONTENTS Title Page Graphs 1-3 Statement of Net Assets 4-6 Statement of Revenues, Expenses and Changes in Net Assets 7 Statement of Cash Flows 8 Total Expenditures
University of South Florida System and DSO/Component Unit Quarterly Financial Reports QUARTER 3 FOR FISCAL YEAR 2014-2015
University of South Florida System and DSO/Component Unit Quarterly Financial Reports QUARTER 3 FOR FISCAL YEAR 2014-2015 Period Ended March 31, 2015 FY 2015 QUARTER 3 REPORT MARCH 31, 2015 INDEX University
GENERAL LEDGER OBJECT CODES Liability Objects
Liability Objects 2101 Travel Advance Clearing 2102 Accounts Payable - Vendor Liability 2103 Accounts Payable Treasurer - Petty Cash Voucher Clearing 2104 Accounts Payable - Yearend Accruals 2105 Accounts
ACCOUNT CONTROL DEFINITIONS GENERAL LEDGER April 15, 2005
ACCOUNT CONTROL DEFINITIONS GENERAL LEDGER April 15, 2005 These standard account controls define balances in the general ledger. Transactions initiated in the departments should not be processed against
University System of Maryland Accounting Practice
University System of Maryland Accounting Practice Preparation of interim financial statements General This accounting practice document is a current guide for preparing internal-use, interim financial
TABLE OF CONTENTS CHAPTER 9
TABLE OF CONTENTS CHAPTER 9 Purpose...1 Balance Sheet Accounts...1 Assets...1 Cash...1 Accounts Receivable...2 Accounts Receivable Allowances...4 Loans and Notes Receivable...4 Loans and Notes Allowances...5
Associated Students Incorporated of California State University, Stanislaus. Financial Statements and Supplemental Information
Associated Students Incorporated of California State University, Stanislaus Financial Statements and Supplemental Information Years Ended June 30, 2015 and 2014 Financial Statements and Supplemental Information
Case Western Reserve University Consolidated Financial Statements for the Year Ending June 30, 2001
Contents Report of Independent Accountants 1 Part 1 Consolidated Financial Statements Consolidated Balance Sheet 2 Consolidated Statement of Activities 3 Consolidated Statement of Cash Flows 4 Part 2 Summary
STATE UNIVERSITY SYSTEM OF FLORIDA CONSOLIDATED FINANCIAL STATEMENTS
STATE UNIVERSITY SYSTEM OF FLORIDA CONSOLIDATED FINANCIAL STATEMENTS FISCAL YEAR JUNE 30, 2007 UWF FSU FAMU UNF UF UCF USF NCF FGCU FAU FIU FOREWORD The financial statements for the fiscal year ended June
State Chart of Accounts and Other Accounting Identifiers
100000 CASH ON HAND DEFINITIONS Currency, coin, checks, money orders and bankers' drafts on hand. 101000-103000 CASH IN BANKS Funds on deposit with financial institutions. 104000 PETTY CASH 105000 CASH
Account Numbering. By separating each account by several numbers, many new accounts can be added between any two while maintaining the logical order.
Chart of Accounts The chart of accounts is a listing of all the accounts in the general ledger, each account accompanied by a reference number. To set up a chart of accounts, one first needs to define
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS (1) Consolidated Quarterly Balance Sheets September 30, 2014 and March 31, 2014 Supplementary Information 2Q FY March 2015 March 31, 2014 September 30, 2014
A contractor s chart of accounts is the heart of the accounting system. Of particular importance is the cost of sales section (beginning in the 41000
CHART OF ACCOUNTS A contractor s chart of accounts is the heart of the accounting system. Of particular importance is the cost of sales section (beginning in the 41000 series and ending in 43000). This
Section A: Questions On Fill In The Blanks
Section A : 26 FILL IN THE BLANK Section B : 10 TRUE OR FALSE QUESTIONS Section C : 11 Multiple Choice Questions Section A: Questions Fill In The Blanks the right column please insert the items from which
CONSOLIDATED FINANCIAL STATEMENTS. JUNE 30, 2013 and 2012 INDEPENDENT AUDITOR'S REPORTS
CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2013 and 2012 WITH INDEPENDENT AUDITOR'S REPORTS CONTENTS Independent Auditor's Report... 1 Consolidated Statements of Financial Position as of June 30, 2013
STANDARD CHART OF ACCOUNTS FOR ASSOCIATIONS
STANDARD CHART OF ACCOUNTS FOR ASSOCIATIONS (Developed by the ASAE Finance and Administration Section Council) INTRODUCTION For an association to carry out its purpose and meet its fiscal responsibility,
ASSOCIATED STUDENTS OF CALIFORNIA STATE UNIVERSITY, LOS ANGELES, INC. (A Component Unit of California State University, Los Angeles)
CALIFORNIA STATE UNIVERSITY, LOS ANGELES, INC. (A Component Unit of California State University, Los Angeles) Independent Auditor's Report, Financial Statements and Supplemental Information For the Years
Summary of Financial Report for the FY ending March 2015 (Non-Consolidated)
Summary of Financial Report for the FY ending March 2015 (Non-Consolidated) April 30, 2015 Listed Company Name: Japan Tissue Engineering Co., Ltd. Listed Securities Exchange: JQ Stock Code: 7774 URL http://www.jpte.co.jp
Lane County, Oregon Statement of Net Assets June 30, 2010. Governmental Activities. Business-type
Statement of Net Assets June 30, 2010 Governmental Activities Business-type Activities Assets Current assets Cash and cash equivalents $ 152,238,503 $ 32,077,526 $ 184,316,029 Investments - 3,748,272 3,748,272
Chapter 75 - Uniform Chart of Accounts
Chapter 75 - Uniform Chart of Accounts 75.70 Balance Sheet Codes 75.70.10 Sequential by account number July 1, 2004 State Administrative & Accounting Manual 1 Issued by: Office of the State Controller
USING QUICKBOOKS TO RECORD RESTRICTED TRANSACTIONS
USING QUICKBOOKS TO RECORD RESTRICTED TRANSACTIONS Recording Pledges Pledges are unconditional promises that a donor gives to your organization, which could include a promise for money over a period of
LEGISLATIVE AUDITOR STATE OF LOUISIANA LOUISIANA COMMUNITY AND TECHNICAL COLLEGE SYSTEM
LEGISLATIVE AUDITOR STATE OF LOUISIANA LOUISIANA COMMUNITY AND TECHNICAL COLLEGE SYSTEM STATE OF LOUISIANA FINANCIAL STATEMENT AUDIT ISSUED FEBRUARY 23, 2005 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET
Vol. 1, Chapter 5 The Balance Sheet
Vol. 1, Chapter 5 The Balance Sheet Problem 1: Solution Assets Construction in progress Cash advance to affiliated co. Petty cash Trade receivables Building Cash surrender value of life insurance Notes
CONTENTS. Independent Auditors Report... 1. Consolidated Statements of Financial Position... 2. Consolidated Statements of Activities...
CONTENTS Independent Auditors Report... 1 Consolidated Statements of Financial Position... 2 Consolidated Statements of Activities...3-4 Consolidated Statements of Cash Flows... 5 Notes to the Consolidated
A SPECIAL REPORT FOR THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS ON THE UNIVERSITY OF HOUSTON
Table of Contents THE UNIVERSITY OF HOUSTON State Auditor s Report... 1 Current Funds Balance Sheet at August 31, 1996... 5 Statement of Current Funds Expenditures for the Fiscal Year Ended August 31,
Article Estates and Trusts MARYLAND STATUTORY FORM PERSONAL FINANCIAL POWER OF ATTORNEY IMPORTANT INFORMATION AND WARNING
[Previous][Next][Another Article] 17 202. Article Estates and Trusts MARYLAND STATUTORY FORM PERSONAL FINANCIAL POWER OF ATTORNEY IMPORTANT INFORMATION AND WARNING You should be very careful in deciding
1 CONSOLIDATED FINANCIAL STATEMENTS (1) Consolidated Balance Sheets
1 CONSOLIDATED FINANCIAL STATEMENTS (1) Consolidated Balance Sheets As of March 31,2014 As of March 31,2015 Assets Cash and due from banks 478,425 339,266 Call loans and bills bought 23,088 58,740 Monetary
Chart of Accounts. Chart of Accounts
Chart of Accounts A company s Chart of Accounts is a list of all Asset, Liability, Equity, Revenue, and Expense accounts included in the company s General Ledger. The number of accounts included in the
Consolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014)
Consolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014) 28/4/2014 Name of registrant: ShinMaywa Industries, Ltd. Stock Exchange Listed: Tokyo Code number: 7224 (URL: http://www.shinmaywa.co.jp
Consolidated Interim Earnings Report
Consolidated Interim Earnings Report For the Six Months Ended 30th September, 2003 23th Octorber, 2003 Hitachi Capital Corporation These financial statements were prepared for the interim earnings release
UNIVERSITY OF WYOMING FINANCIAL REPORT JUNE 30, 2001
FINANCIAL REPORT JUNE 30, 2001 CONTENTS INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS Balance sheet 2 and 3 Statement of changes in fund balance 4 and 5 Statement of current fund revenue, expenditures
Consolidated Financial Statements Milton Academy
Consolidated Financial Statements Milton Academy June 30, 2011 and 2010 Consolidated Financial Statements Table of Contents Consolidated Financial Statements: Independent Auditors Report 1 Consolidated
GRANT RECEIVABLES. A grant expenditure is incurred. A grant revenue is recorded when the check is received. (consider recording a receivable)
FALL ASBO 2011 BALANCE SHEET ACCOUNTS GRANT RECEIVABLES EXPENDITURE A grant expenditure is incurred. REVENUE A grant revenue is recorded when the check is received. (consider recording a receivable) There
THE WILLIAM PATERSON UNIVERSITY OF NEW JERSEY (A Component Unit of the State of New Jersey)
Financial Statements and Management s Discussion and Analysis (With Independent Auditors Report Thereon) Table of Contents Management s Discussion and Analysis 1 Independent Auditors Report 12 Financial
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2013
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2013 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 13,823,153 $ 577,744 $ --- Taxes receivable 57,403,960 30,488,253
NORTHWEST COMMI SSI ON ON COLLEGES AND UNIVERSITIES
NORTHWEST COMMI SSI ON ON COLLEGES AND UNIVERSITIES BASIC INSTITUTIONAL DATA FORM Information and data provided in the institutional self-evaluation are usually for the academic and fiscal year preceding
How To Read A University Or College'S Financial Statement
Understanding College and University Financial Statements By Rudy Fichtenbaum Professor of Economics Department of Economics Wright State University Dayton, OH 45435 (937) 775-3085 rfichtenbaum@sbcglobal.net
Total Expenses. Modified Assets. Total Revenues
7. A new Appendix F is added to read as follows: Appendix F: Ratio Methodology for Proprietary Institutions Section 1: Ratios and Ratio Terms Definitions: Primary Reserve Ratio = Equity Ratio = Net Income
Chart of Accounts for JD Edwards EnterpriseOne (Oracle Business Accelerators North America) An Oracle White Paper January 2008
Chart of Accounts for JD Edwards EnterpriseOne (Oracle Business Accelerators North America) An Oracle White Paper January 2008 PURPOSE STATEMENT THIS DOCUMENT PROVIDES AN OVERVIEW OF FEATURES AND ENHANCEMENTS
Southwestern Community College District
Southwestern Community College District Chula Vista, California Basic Financial Statements and Independent Auditors Report TABLE OF CONTENTS Page INTRODUCTORY SECTION Board of Trustees and Executive Officials...i
Rhode Island School of Design Consolidated Financial Statements June 30, 2013 and 2012
Rhode Island School of Design Consolidated Financial Statements Index June 30, 2013 and June 30, 2012 Page(s) Report of Independent Auditors... 1 Consolidated Financial Statements Consolidated Statements
B Exercises 4-1. (d) Intangible assets. (i) Paid-in capital in excess of par.
B Exercises E4-1B (Balance Sheet Classifications) Presented below are a number of balance sheet accounts of Castillo Inc. (a) Trading Securities. (h) Warehouse in Process of Construction. (b) Work in Process.
(amounts in USD/GBP/CYP/MKD/CSD)
@CONSOLIDATED COMPANY @ CODE COMPANY NAME 1045 ALPHA ASSET FINANCE C.I. LTD @TABLE : - ASSETS @FOR THE CONSOLIDATED FINANCIAL STATEMENTS OF ALPHA BANK GROUP 31.12.2005 @ACCOUNT CODE ACCOUNT DESCRIPTION
Chart of Accounts for Banks
Chart of Accounts for Banks ASSETS Cash and Cash Equivalents 1 0 0 1 Cash in vault 1 0 0 2 Cash in ATM 1 0 0 3 Cash in transit 1 0 0 4 Damaged notes 1 0 0 5 Travellers cheques 1 0 0 6 Items for collection:
FINANCIAL REPORT. of the UNIVERSITY OF NORTH TEXAS AT DALLAS DALLAS, TEXAS. Ronald T. Brown, President
FINANCIAL REPORT of the UNIVERSITY OF NORTH TEXAS AT DALLAS DALLAS, TEXAS Ronald T. Brown, President For the fiscal year ended August 31, 2014 TABLE OF CONTENTS Letter of Transmittal... 1 Organizational
2005 2006 Annual Financial Report
2005 2006 Annual Financial Report ATTACHMENT 3 MANAGEMENT S DISCUSSION AND ANALYSIS The management s discussion and analysis of Miami Dade College s financial statements provides an overview of the College
Guidelines for Preparing an Error-Free Call Report: FFIEC 002 Common Reporting Errors
Guidelines for Preparing an Error-Free Call Report: FFIEC 002 Federal Reserve Bank of New York Updated by: Susan Jessop December, 2002 Guidelines for Preparing an Error-Free Call Report (For FFIEC 002
BRITISH COLUMBIA INSTITUTE OF TECHNOLOGY
Consolidated Financial Statements of BRITISH COLUMBIA INSTITUTE OF TECHNOLOGY Consolidated Financial Statements Management Report Auditors' Report Consolidated Financial Statements Consolidated Statement
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION. BALANCE SHEET As of
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BALANCE SHEET As of ASSETS CURRENT ASSETS Cash and Cash Equivalents Cash - Restricted Accounts Receivable - Trade Accounts Receivable
RECREATIONAL FACILITY REVENUE BOND FUNDS IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY
RECREATIONAL FACILITY REVENUE BOND FUNDS IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY INDEPENDENT AUDITOR'S REPORT BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION JUNE 30, 2008 0961-8021-BC04
Corporate Income Tax Return (Form 1120) Tx 8120 Project
Corporate Income Tax Return (Form 1120) Tx 8120 Project For two years, you have worked for a CPA firm, Weil, Duit, Wright, & Company (EIN 33-1201885), located at 1840 Peachtree Street, Atlanta, GA 30314
Boston College Financial Statements May 31, 2007 and 2006
Financial Statements Index Page(s) Report of Independent Auditors... 1 Financial Statements Statement of Financial Position... 2 Statement of Activities... 3 Statement of Cash Flows... 4...5-15 PricewaterhouseCoopers
KENYON COLLEGE CONSOLIDATED FINANCIAL REPORT. JUNE 30, 2012 and 2011
CONSOLIDATED FINANCIAL REPORT JUNE 30, 2012 and 2011 CONTENTS INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 1 Page FINANCIAL STATEMENTS Consolidated statements of financial position 2-3 Consolidated
WILLMAR MUNICIPAL UTILITIES FINANCIAL STATEMENTS DECEMBER 31, 2015
FINANCIAL STATEMENTS DECEMBER 31, 2015 Conway, Deuth & Schmiesing, PLLP Certified Public Accountants Willmar, Minnesota This page intentionally left blank PAGE ORGANIZATIONAL DATA 1 INDEPENDENT AUDITOR'S
CALIFORNIA STATE UNIVERSITY, SAN MARCOS. Financial Statements. June 30, 2005 and 2004. (With Independent Auditors Report Thereon)
Financial Statements (With Independent Auditors Report Thereon) Table of Contents Page Independent Auditors Report 1 Management s Discussion and Analysis 3 Financial Statements: Statements of Net Assets
Traffic and Parking Services Financial Statements June 30, 2011
Traffic and Parking Services Financial Statements June 30, 2011 PARKING AND TRANSPORTATION SERVICES MANAGEMENT DISCUSSION AND ANALYSIS Our discussion and analysis of Florida Atlantic University's Parking
TULANE UNIVERSITY financial statements
TULANE UNIVERSITY financial statements 20052006 TULANE UNIVERSITY Financial Statements For The Year Ended June 30, 2006 CONTENTS I N D E P E N D E N T A U D I T O R S R E P O R T...............................
ROBERTS WESLEYAN COLLEGE AND SUBSIDIARY. Consolidated Financial Statements as of June 30, 2006 Together with Independent Auditors Report
ROBERTS WESLEYAN COLLEGE AND SUBSIDIARY Consolidated Financial Statements as of June 30, 2006 Together with Independent Auditors Report INDEPENDENT AUDITORS REPORT August 23, 2006 To the Board of Trustees
Consolidated Financial Statements (For the fiscal year ended March 31, 2013)
Consolidated Financial Statements (For the fiscal year ended ) Consolidated Balance Sheets Current assets: Cash and deposits Other Assets Notes receivable, accounts receivable from completed construction
85.52 Investments. 85.52.10 July 1, 2003. About investments. Short-term investments. 85.52.20 June 1, 2003 85.52.10
85.52.10 85.52 Investments 85.52.10 July 1, 2003 About investments Investments are made as authorized by law and/or contractual agreement. Investment purchase and sale transactions are to be reported for
2009-2010 Financial Stateme. 2012-2013 Financial Statements
2009-2010 Financial Stateme 2012-2013 Financial Statements TABLE OF CONTENTS LETTER FROM THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION... 1 MANAGEMENT S DISCUSSION AND ANALYSIS... 2-7 FINANCIAL STATEMENTS
Financial Report to the Board of Trustees
Financial Report to the Board of Trustees February 27, 2013 FY12 Closeout and FY13 Six Month Update Financial Report to the Board of Trustees February 27 2013 Table of Contents Page(s) University of Connecticut
FY14 ANNUAL FINANCIAL STATEMENTS Financial Statements for the Years Ended June 30, 2014 and 2013 and Independent Auditor s Report. Including Schedule
FY14 ANNUAL FINANCIAL STATEMENTS Financial Statements for the Years Ended June 30, 2014 and 2013 and Independent Auditor s Report. Including Schedule of Expenditures of Federal Awards and Single Audit
UNC SCHOOL OF THE ARTS REVENUE ACCOUNT DESCRIPTIONS PAGE 1 Revised 10/31/2015
PAGE 1 501110 Resident Tuition This account includes tuition charged to North Carolina resident students enrolled in courses or academic programs during regular and summer terms and sessions. 501120 Resident
Consolidated Balance Sheets March 31, 2001 and 2000
Financial Statements SEIKAGAKU CORPORATION AND CONSOLIDATED SUBSIDIARIES Consolidated Balance Sheets March 31, 2001 and 2000 Assets Current assets: Cash and cash equivalents... Short-term investments (Note
Chapter 21 The Statement of Cash Flows Revisited
Chapter 21 The Statement of Cash Flows Revisited AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments,
Audited Prior Period 31 December 2014
As at ASSETS I- Current Assets A- Cash and Cash Equivalents 202.531.176 216.428.429 1- Cash 5.603 27.952 2- Cheques Received 3- Banks 49.703.075 87.301.020 4- Cheques Given and Payment Orders (31.536)
Southern West Virginia Community and Technical College Financial Statements Years Ended June 30, 2014 and 2013
Southern West Virginia Community and Technical College Financial Statements Years Ended June 30, 2014 and 2013 and Independent Auditor s Reports SOUTHERN WEST VIRGINIA COMMUNITY AND TECHNICAL COLLEGE TABLE
KENYON COLLEGE CONSOLIDATED FINANCIAL REPORT. JUNE 30, 2013 and 2012
CONSOLIDATED FINANCIAL REPORT JUNE 30, 2013 and 2012 CONTENTS INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 1-2 Page FINANCIAL STATEMENTS Consolidated statements of financial position 3 Consolidated
UNITED STATES BANKRUPTCY COURT NORTHERN & EASTERN DISTRICTS OF TEXAS REGION 6 MONTHLY OPERATING REPORT
ACCRUAL BASIS JUDGE: UNITED STATES BANKRUPTCY COURT NORTHERN & EASTERN DISTRICTS OF TEXAS REGION 6 MONTHLY OPERATING REPORT MONTH ENDING: MONTH YEAR IN ACCORDANCE WITH TITLE 28, SECTION 1746, OF THE UNITED
MSU FUND ACCOUNTING FOAPAL
MSU FUND ACCOUNTING FOAPAL ` Mississippi State University is a land grant institution which receives funding from Federal Appropriations, State Appropriations, Tuition and Fees, Auxiliary Operations, and
UNIONS TOPICAL INDEX ACCOUNTING MANUAL FOR FEDERAL CREDIT 100-1
ACCOUNTING MANUAL FOR FEDERAL CREDIT UNIONS TOPICAL INDEX ACCURATE AND CURRENT RECORDS ESSENTIAL 200-3 BASIC ACCOUNTING RECORDS 200-3 Double-Entry System 200-3 Types Of Accounts 200-4 PURPOSE OF RECORDS
REPORT NO. 2012-123 MARCH 2012 UNIVERSITY OF CENTRAL FLORIDA. Financial Audit
REPORT NO. 2012-123 MARCH 2012 Financial Audit For the Fiscal Year Ended June 30, 2011 BOARD OF TRUSTEES AND PRESIDENT Members of the Board of Trustees and President who served during the 2010-11 fiscal
SANYO TRADING COMPANY LIMITED. Financial Statements
Financial Statements Year Ended September 30, 2014 English translation from original Japanese-language documents Balance Sheets As of September 30, 2014 ASSETS Current Assets Cash and deposits US$ 18,509,007
Kent State University
Kent State University Financial Report June 30, 2012 Table of Contents June 30, 2012 and 2011 Page(s) Management s Discussion and Analysis (unaudited)... 1-8 Financial Statements Report of Independent
FUND ACCOUNTING TRAINING
FUND ACCOUNTING TRAINING Module 2 Current Funds The University of Texas System OBJECTIVES Obtain understanding of: Difference between Current Funds and Noncurrent Funds Difference between Unrestricted
REPORT NO. 2012-115 MARCH 2012 FLORIDA INTERNATIONAL UNIVERSITY. Financial Audit
REPORT NO. 2012-115 MARCH 2012 Financial Audit For the Fiscal Year Ended June 30, 2011 BOARD OF TRUSTEES AND PRESIDENT Members of the Board of Trustees and President who served during the 2010-11 fiscal
General Ledger Year-End Procedures 2014
General Ledger Year-End Procedures 2014 Introduction As we approach the end of the year, it is necessary to prepare for the annual audit as well as finish up the year s work from an accounting perspective.
WITH REPORTS OF INDEPENDENT AUDITORS
As of and for the Years Ended JUNE 30, 2013 AND JUNE 30, 2014 Financial Statements and Schedule of Expenditures of Federal Awards WITH REPORTS OF INDEPENDENT AUDITORS AUDITED FINANCIAL STATEMENTS Independent
BUS312A/612A Financial Reporting I. Homework 10.6.2014 & 10.8.2014 Receivables Chapter 7
BUS312A/612A Financial Reporting I Homework 10.6.2014 & 10.8.2014 Receivables Chapter 7 Chapter 7- You should be able to: Identify elements of cash Identify the types of receivables Explain accounting
University of Central Florida Foundation, Inc. (A Discrete Component Unit of the University of Central Florida) Financial Report June 30, 2014
University of Central Florida Foundation, Inc. (A Discrete Component Unit of the University of Central Florida) Financial Report June 30, 2014 Contents Independent Auditor s Report 1 Management s Discussion
California State University Bakersfield Foundation. FINANCIAL REPORT (Audited)
California State University Bakersfield Foundation FINANCIAL REPORT (Audited) JUNE 30, 2011 CALIFORNIA STATE UNIVERSITY, BAKERSFIELD, FOUNDATION FINANCIAL REPORT (Audited) JUNE 30, 2011 C O N T E N T S
Non-operating Revenues
Appropriations (510000-519999) Non-operating Revenues 510000 State Appropriations Receipts of State of Florida Capital Appropriated moneys for capital purposes. Excludes receipts of state money that might
Ohio University (a component unit of the State of Ohio) Financial Statements for the Years Ended June 30, 2014 and 2013
(a component unit of the State of Ohio) Financial Statements for the Years Ended Contents Independent Auditor s Report 1-3 Financial Statements Management s Discussion and Analysis 4-14 Statements of Net
West Virginia School of Osteopathic Medicine. Financial Statements Years Ended June 30, 2007 and 2006 and Independent Auditors Reports
West Virginia School of Osteopathic Medicine Financial Statements Years Ended June 30, 2007 and 2006 and Independent Auditors Reports TABLE OF CONTENTS 2 INDEPENDENT AUDITORS REPORT 3-4 MANAGEMENT S DISCUSSION
Consolidated Balance Sheets
Consolidated Balance Sheets March 31 2015 2014 2015 Assets: Current assets Cash and cash equivalents 726,888 604,571 $ 6,057,400 Marketable securities 19,033 16,635 158,608 Notes and accounts receivable:
Reporting and Interpreting Liabilities Irwin/McGraw-Hill
Chapter 9 Reporting and Interpreting Liabilities Business Background The acquisition of assets is financed from two sources: Debt - funds from creditors Equity - funds from owners Business Background The
Southern West Virginia Community and Technical College Financial Statements. Years Ended June 30, 2011 and 2010 and Independent Auditors Reports
Southern West Virginia Community and Technical College Financial Statements Years Ended June 30, 2011 and 2010 and Independent Auditors Reports SOUTHERN WEST VIRGINIA COMMUNITY AND TECHNICAL COLLEGE TABLE
CAL STATE L.A. UNIVERSITY AUXILIARY SERVICES, INC. (a Component Unit of California State University, Los Angeles)
CAL STATE L.A. UNIVERSITY AUXILIARY SERVICES, INC. (a Component Unit of California State University, Los Angeles) Independent Auditor's Report, Financial Statements and Supplementary Schedules For the
75.40 General Ledger Account Codes
75.40.10 75.40 General Ledger Account Codes 75.40.10 July 1, 2015 Sequential by code number GENERAL LEDGER CODE 0000 - BUDGETARY & FULL TIME EQUIVALENT (FTE) 0001 Estimated cash receipts 0002 Estimated
NEW JERSEY INSTITUTE OF TECHNOLOGY. June 30, 2012 and 2011
Financial Statements and Management s Discussion and Analysis (With Independent Auditors Report Thereon) Table of Contents Independent Auditors Report 1 Management s Discussion and Analysis 2 Financial
out Chart of Accounts. for the MPC
Chart of Accounts for the MPC A Chart of Accounts is a listing of all the accounts in the General Ledger. It represents the organization of the business s financial records. Each account functions like
West Virginia Council for Community and Technical College Education
West Virginia Council for Community and Technical College Education Combined Financial Statements Years Ended June 30, 2013 and 2012 and Independent Auditor s Reports TABLE OF CONTENTS INDEPENDENT AUDITOR
ANNUAL FINANCIAL REPORT
ANNUAL FINANCIAL REPORT CITY OF PALMDALE, CALIFORNIA HOUSING AUTHORITY For the Fiscal Year Ended June 30, 2011 THIS PAGE LEFT BLANK INTENTIONALLY ANNUAL FINANCIAL REPORT JUNE 30, 2011 TABLE OF CONTENTS
AvivaSA Emeklilik ve Hayat Anonim Şirketi
BALANCE SHEET AS OF 30 SEPTEMBER 2015 ASSETS Audited I- CURRENT ASSETS Note 31 December 2014 A- Cash and Cash Equivalents 14 431.210.641 394.414.565 1- Cash 14 603 142 2- Cheques Received - - 3- Banks
The Statement of Cash Flows Direct Method
23 The Statement of Cash Flows Direct Method DEMONSTRATION PROBLEM The financial statements of Bolero Corporation follow. Copyright Houghton Mifflin Company. All rights reserved. 1 Bolero Corporation Income
Bookkeeping Quiz = + For each account listed below, indicate whether it normally has a debit or a credit balance: III.
ookkeeping Quiz I. Match the account titles with the appropriate financial statement classification: A Current Assets Sales Property, Plant and Equipment Cash in Checking C Other Assets Accumulated Depreciation
COLBY COLLEGE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2015 and 2014
CONSOLIDATED FINANCIAL STATEMENTS June 30, 2015 and 2014 Colby College Consolidated Financial Statements Table of Contents Consolidated Financial Statements: Independent Auditors Report 1 2 Consolidated
The Colleges of the Seneca Financial Statements May 31, 2007 and 2006
Financial Statements PricewaterhouseCoopers LLP 1100 Bausch & Lomb Place Rochester NY 14604-2705 Telephone (585) 232 4000 Facsimile (585) 454 6594 Report of Independent Auditors To the Board of Trustees