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The United States General Accounting Office GAO in April 1995 Report to the Chief Administrative Officer of the House of Representatives_part2

tài liệu học kế toán kiểm toán căn bản có thể sử dụng kiểm toán một cách hiệu quả trong môi trường làm việc hàng ngày .Tài liệu cập nhật đầy đủ nội dung kiến thức. Mời các thầy cô và các bạn tham khảo | Financial Statements Statements of Cash Flows Year ended 9 months ended September 30 1993 September 30 1992 Cash Flows From Operating Activities Cash received from customers 283 925 243 075 Cash paid to suppliers and employees 299 783 236 435 Net cash provided used by operating activities 15 858 6 640 Cash Flows From Investing Activities Capital expenditures 2 200 0 Net cash used in investing activities 2 200 0 Net Increase Decrease in Cash 18 058 6 640 Cash at beginning of period 54 166 47 526 Cash Balance at End of Period 36 108 54 166 Reconciliations of Results of Operations to Net Cash Provided by Operating Activities Results of Operations 22 923 8 320 Expenses Over Revenues Adjustments to reconcile results of operations to net cash provided by operating activities Depreciation 307 162 Decrease increase in assets Accounts receivable 22 56 Inventory of merchandise and supplies 819 532 Increase decrease in liabilities Accounts payable 703 1 490 Commissions payable 640 470 Taxes payable 264 216 Accrued Leave 7 568 2 058 Total adjustments 7 065 1 680 Net Cash Provided Used by Operating Activities 15 858 6 640 The accompanying notes are an integral part of these statements. www.adultpdf.com This js trial version GAO AIMD-95-82 House Beauty Shop Financial Statements Notes to Financial Statements Note 1. Significant Accounting Policies Description of Entity The House of Representatives Beauty Shop Revolving Fund was authorized by the Legislative Branch Appropriations Act 1970 Public Law 91-145 83 Stat. 347. Until January 4 1995 the management and operation of the House Beauty Shop was under the jurisdiction of the Committee on House Administration which is now renamed the House Oversight Committee. On November 14 1990 the Committee delegated management and operations of Beauty Shop to Office of Doorkeeper and effective May 1 1993 transferred that responsibility to the Director Non-Legislative and Financial Services. Subsequently on January 4 1995 the Director s .