TAILIEUCHUNG - Chapter 3: The Financial Audit _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 | EXHIBIT A STATE OF HAWAII HAWAII PUBLIC EMPLOYEES HEALTH FUND COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30 1998 This is trial version Governmental Fund Type Fiduciary Fund Types Account Groups ASSETS General c . 4 Pĩ. UApUl IUOUIC Trust Agency General riXeu ASSẽĩ Unaudited General Long-Term Debt Total Memorandum Only Cash and short-term investments Note 4 Receivables Employee contributions Insurance carriers Accrued interest Prepaid premiums Deposits with insurance carriers Note 8 Due from other fund Office furniture and equipment Note 5 Amount to be provided for payment of general long-term debt 26 015 2 752 671 4 805 355 290 85 773 149 1 434 306 60 388 7 943 1 666 515 387 939 114 122 4 212 992 60 388 7 943 4 805 355 290 85 773 149 1 666 515 387 939 114 122 TOTAL 26 015 88 885 915 3 169 152 387 939 114 122 92 583 143 GO w 00 EXHIBIT A Continued STATE OF HAWAII HAWAII PUBLIC EMPLOYEES HEALTH FUND COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS Continued JUNE 30 1998 This is trial version WWW. adultpdf. com Governmental LIABILITIES. FUND EQUITY. AND OTHER CREDIT Fund Type General Fiduciary Fund Types Account Groups Total Memorandum Only Expendable Trust Agency General Fixed Asset Unaudited General Long-Term Debt IABILIT1ES Vouchers payable 19 997 19 997 Accrued liabilities 24 558 24 558 Refunds payable Employees 243 089 243 089 Governmental agencies 43 897 155 43 897 155 State of Hawaii 1 160 175 1 160 175 Counties 1 586 337 1 586 337 Due to other fund 666 515 1 666 515 Contributions collected in advance 79 551 179 551 Accrued vacation payable Note 6 114 122 114 122 Total liabilities 44 555 45 563 670 3 169 152 14 122 48 891 499 FUND EQUITY AND OTHER CREDIT Investment in general fixed assets 387 939 387 939 Fund balances Deficit Note 13 18 540 18 540 Reserved for amounts held in trust 43 322 245 43 322 245 Total fund equity and other credit 18 540 43 322 245 387 939 43 691 644 TOTAL 26 015 88 885 915 3 169 152 387 .

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