Worksheet F

In: Business and Management

Submitted By lightning380
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1. What is the distinction between expenditures and expenses as the terms are used in governmental accounting? a. The distinction between expenditures and expenses is dependent upon GASB. Expenditures are defined as decreases in net financial resources. Expenses are defined as outflows or expirations of assets or the incurrence of liabilities during a period.

2. Using the summary table at the end of chapter 5 as well as the more specific information within the chapter, explain how and when each of these expenses/expenditures would be reported in the fund statements and the government-wide statements prepared on Dec. 31, 2012. Assume all take place within the general fund.

a) Using the accrual method your government determined that employees had earned a total of $25,000 unused vacation pay by the end of 2012. Of this amount, 60% would be used during the 2013 fiscal year.
Vacation pay expense 25,000
Wages Payable 15,000 Accrued vacation pay 10,000 The leftover vacation pay from 2012 will be accrued to be paid in the next year and shown by the accrued vacation pay account.

b) Pension expense totaled $100,000 for 2012 when computed according to FASB standards for accrual accounting. Your government has made payments into the plan totaling $100,000 this year.
Pension expenditure 100,000 Pension liability 100,000
This shows the payment amount into the pension fund as based on actuarial determinations not merely the amounts contributed to the plans during the year or expected to be contributed shortly thereafter.

c) In 2011 your government was involved in a law suit with a citizen. Your attorneys determined that it was probable that you would be required to pay a claim of $50,000 to that citizen when the case was settled. At the end of 2012 the case was settled and your government is required to pay a…...

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