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ACG 2551 Entire Course New > ACG 2551 Entire Course New > Flashcards

ACG 2551 Entire Course New Flashcards

1
Q

ACG 2551 Week 1 Individual Work New

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ACG 2551 Week 1 Individual Work New

E1-1, page 14

(Characteristics of not-for-profit and governmental entities)

The mayor of a large city approaches a group of citizens and suggests that they form an organization to provide social, educational, and recreational programs for local youth. The group agrees and forms an entity called the Community Youth Organization (CYO). The group also chooses a board of directors, and the board hires an executive director and several staff members. CYO’s activities are financed entirely by grants from the city, and many of CYO’s programs are held after school hours in the high school. Is the CYO a not-for-profit or a government organization? Why? What changes in characteristics would be needed to change it from one type of entity to the other?

E1-2, page 14

(Accounting standards-setting bodies)

Three accountants started talking about hospitals. One said he was treated at a not-for-profit hospital, another said she was treated at a county hospital, and the third said he had just returned from the hospital run by the U.S. Veterans Administration. They wondered why three different bodies established accounting standards for hospitals. Give reasons for and against the existence of three accounting standards-setting bodies.

E1-3, page 14

(Accounting standards-setting procedures)

Several not-for-profit organizations use television campaigns to obtain pledges to contribute cash.

Some people think that not-for-profit entities should recognize pledges as revenues when the cash is actually received. Others would recognize revenues when the pledges are made, subject to a provision for amounts not likely to be collected. Based on that scenario, discuss (a) the need for an accounting standards-setting body, (b) the qualifications that members of that body should possess, and (c) the procedures that body should adopt in establishing accounting standards.

A

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2
Q

ACG 2551 Week 2 Individual Work New

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ACG 2551 Week 2 Individual Work New

P2-2 (Identification of activities with funds and identifying funds with the appropriate measurement focus and basis of accounting)

Jasmin City is a small city on the Canadian border of the United States. Because of its colorful history and fine restaurants, it is a tourist destination. Jasmin uses separate funds to account for the following activities. For each of the activities listed, state (a) the type of fund that Jasmin City will use, (b) the measurement focus and basis of accounting of each fund, and (c) the fund-level financial statements required for each fund.

P2-4 (Identification of activities with particular governmental-type funds) Using only the governmental-type funds, indicate which would be used to record each of the following transactions and events:

A

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3
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ACG 2551 Week 3 Individual Work New

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ACG 2551 Week 3 Individual Work New

ACG 2551 Week 3 Individual Work

A

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4
Q

ACG 2551 Week 5 Team Work New

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ACG 2551 Week 5 Team Work New

ACG 2551 Week 5 Team Work

A

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5
Q

ACG 2551 Week 6 Individual Work New

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ACG 2551 Week 6 Individual Work New

ACG 2551 Week 6 Individual Work

A

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6
Q

ACG 2551 Week 7 Individual Work New

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ACG 2551 Week 7 Individual Work New

ACG 2551 Week 7 Individual Work

A

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7
Q

ACG 2551 Week 8 Individual Work New

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ACG 2551 Week 8 Individual Work New

In Introduction to Governmental and Not-for-Profit Accounting, complete the following:

E8-2, E8-4, P8-2, page 302 – 303

A

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8
Q

ACG 2551 Week 9 Individual Work New

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ACG 2551 Week 9 Individual Work New

ACG 2551 Week 9 Individual Work

A

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9
Q

ACG 2551 Week 10 Individual Work New

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ACG 2551 Week 10 Individual Work New

ACG 2551 Week 10 Individual Work

A

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10
Q

ACG 2551 Week 11 Individual Work New

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ACG 2551 Week 11 Individual Work New

E12-1, pages 470-471

E12-2, page 471

E12-8, page 473

A

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11
Q

ACG 2551 Week 12 Course Project New

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ACG 2551 Week 12 Course Project New

ACG 2551 Week 12 Course Project

A

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12
Q

ACG 2551 Week 12 Individual Work New

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ACG 2551 Week 12 Individual Work New

E13-14

P13-5

A

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ACG 2551 Entire Course New (10 decks)

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