PROFESSOR KIMBALL’S WEB PAGE

Updated March 9, 2013

 

Term

Summer II 2012

Class hours

9:40 – 11.10 am M-F

Classroom

Beam 241

Office

Beam 241

Office hours

9 – 9:30 a.m. and after class

Email

bill.kimball@unlv.edu

Web page

http://faculty.unlv.edu/cpa99999

Textbook

Freeman, et. al., GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING, 10th ed., 2013.

 

The old 9th ed. may not be used because major new GASB Statements make it incorrect.

The international edition is ok only if it is the 10th edition.

 

GASB announced May 25, 2012 that it would release Statement No. 67, Financial Reporting for Pension Plans, to revise reporting for pension plans to include the UAAL (unfunded actuarial accrued liability) in liabilities; and Statement No. 68, Accounting and Financial Reporting for Pensions, to establish new financial reporting requirements for governments that provide employees with pension benefits.

 In August 2012 you may go to www.gasb.org to download a free copy of each Statement, as well as a plain-language description of the new requirements.

 
 

 

 

 

 

 

 

 

 


ACC407/607

Governmental and Not for profit Accounting

Elements of modified accrual per GASB

Write for Your Reader

Grading factors for research papers

Sample Gov Acct Research Report

How to Write M-C Exams

Master’s Research Project Summer 2012

CAFR of City of Henderson, NV:

 http://www.cityofhenderson.com/finance/index.php

CAFR of City of Austin, Texas :

http://www.ci.austin.tx.us/controller/

CAFR state of Nevada:

http://controller.nv.gov/

 

HOMEWORK HANDOUTS:

Before printing these worksheets, run Print Preview

and adjust the margins for coherent outputs.

Chapter 2 E-6,7,8,9 form

Chapter 2 E-10 form

Chapter 2 P-1 form

Chapter 12 P2 form in excel

Chapter 13 and 15 Reporting Framework

Problem 13-4 Statement of Activities format

Case 13-1 Major Funds Determination

Case 14-2 Balance Sheet Conversion to full accrual

Case 14-3 Operating Statement Conversion to full accrual

Chapter 15 Standards for Determining When a PCU is a CU

Problem 15-4 CU testing format for problem

 

 

 

LINKS

YAHOO finance site http://finance.yahoo.com/

This site will store the last ten stock symbols entered.

Enter call symbol of company you are researching in the box provided

e.g. JCI is the call symbol for Johnson Controls.

 

CPA exam information http://www.cpa-exam.org/

 

State of Nevada http://www.nevada.gov/

 

Biannual Nevada Revenue Forecast of the Economic Forum http://www.leg.state.nv.us/lcb/fiscal/Economic%20Forum/index.cfm

 

Controller, State of Nevada http://controller.nv.gov/

 

AICPA and Journal of Accountancy www.aicpa.org Click on Journal of Accountancy in left margin.

 

 

407/607 SLG CAFRs (Comprehensive Annual Financial Reports)

 

National Association of State Auditors, Comptrollers and Treasurers’ list of states’ CAFRs

http://www.nasact.org/onlineresources/CAFR.htm

 

GASB list of CAFRs http://www.gasb.org/repmodel/index.html

 

Controller, State of Nevada http://controller.nv.gov/

 

PERS web site – Nevada www.nvpers.org

 

Popular Report - Nevada http://controller.nv.gov/CAFR_pdf_files/PopularReport01.pdf

 

Clark County http://www.co.clark.nv.us/comptroller/comindex.htm

 

Clark County School District http://www.ccsd.net/directory/#business

 

Clark County Community College activities report http://ccsd.net/schools/pdf/Acct_Report_bm_2004.pdf

 

Clark County Community College CAFR http://ccsd.net/schools/pdf/Acct_Report_bm_2004.pdf

 

City of Las Vegas http://www.lasvegasnevada.gov/Publications/reports.asp?id=5734#5734

 

City of Henderson, NV http://www.cityofhenderson.com/finance/php/financebody.php

 

City of Reno http://www.cityofreno.com/Index.aspx?page=14.

 

City of San Diego http://www.sandiego.gov/

 

Austin, Texas http://www.ci.austin.tx.us/controller/

 

Denver http://www.denvergov.org/Auditor/template113238.asp

 

Los Angeles http://www.lacity.org/ctr/ctrfr1.htm

 

Public Pension Coordinating Council report on state and local pension plans http://ppcc.grsnet.com/

 

 

U.S. government financial reports by year http://www.gao.gov/financial.html

 

A page of links to many government sites http://www.nasact.org/washconnection/links.cfm

 

U.S. General Accounting Office http://ccsd.net/schools/pdf/Acct_Report_bm_2004.pdf

 

 

 

End of Web age