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Question :
A paper for a government / nonprofit accounting class.
PENSION TRUST FUND
Harvey City has just one Trust and Agency Fund. The city administers and maintains a defined benefit pension plan for police department and fire department personnel. The plan is financed from contributions by the city and from investment income.
The fiduciary fund used in the case is a Pension Trust Fund. Evaluate the primary forms of accountability as among the General Fund and Special Revenue Funds, Capital Projects Funds, and Trust and Agency Funds.
Is it possible or permissible to account for more than one kind of trust or agency relationship within a single Trust Fund or Agency Fund? Explain.
How could internal (intragovernmental or interfund) Agency Funds be used to facilitate a governmental unit's financial management and accounting processes?
Prepare a new contribution format income statement under each of the following conditions - the sales volume increases by 100 units.
In general, what costs should be capitalized for self-constructed equipment? Discuss propriety of including in the capitalized cost of self-constructed assets:
Included in income for the period was an extraordinary loss from flood damage of $50000 before deducting the related tax effect. The company's income before income taxes and extraordinary items was?
Purpose a statement of cash flows for the first year, using the direct method in the operating activities section.
Calculate the sales-mix variance for each product and in total - calculate the sales-quantity variance for each product and in total.
What is the market risk premium if the risk free rate is 5% and the expected market return is given as follows
What is the net present value of this investment opportunity? Based on your answer to (a) above, should Axillar go ahead with the new conditioning shampoo?
What is the profit maximizing price and output level. Solve this for equilibrium p and q. Also plot the mc,, d and mr curves. What profit do you expect the firm will make in the first year.
Prepare the suitable journal entry, if any, to record this accounting change. Purpose the journal entry to record depreciation for 2013.
Determine equivalent units in process for direct materials and conversion costs, assuming there was no beginning inventory. Show all of your work.
Collection fees associated with the $150,000 were remitted to Kirby County’s general fund prior to year end. Create the journal entries to record tax collections and remittances for the Kirby County Tax Agency Fund.
What annual payment did you, as an original bondholder, receive and What was the yield-to-maturity (YTM) of the bonds at their date of issue?
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