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Non-Profit Accounting and Auditing Overview

Classified in Economy

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Basis of Accounting and Reporting

Non-profit organizations use the accrual basis of accounting for external reporting. The Financial Accounting Standards Board (FASB) requires six totals on balance sheets and an external report on donor-imposed restrictions. Expenses incurred should be reported as a decrease in unrestricted net assets, while revenues should be reported as an increase in one of three categories. Expenses are reported by function. An exchange transaction is a reciprocal transfer. Pledge revenue contingent upon raising a matching amount should be recognized when the matching funds have been raised.

FASB 116

Items are held for public exhibition, protected, subject to organizational policy, and require specialized skills. Services

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In-depth financial statement analysis

Classified in Economy

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 Governments must combine their Blended component units into both the fund and government-wide Statements T

Governments must combine their Discretely presented component units into both the fund and the Government-wide statements. F

 A related organization is a Contractual arrangement whereby two or more participants agree to Carry out a common activity and share its risks and rewards. F

 A primary government can impose Its will on a potential component unit if it has the authority to Modify or approve the unit’s budget. T

 The comprehensive annual financial report (CAFR) is divided into three main sections: the Table of contents section, the auditors’ report section, and the Financial section. F

The typical audit is designed to Cover all... Continue reading "In-depth financial statement analysis" »

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Government Financial Reporting: Blending, Components, and Statements

Classified in Economy

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Government Financial Reporting

Governments combine blended components into both fund and government-wide (GW) statements.

Related Organization

Primary government appoints a voting majority of its governing board.

Affiliated Organization

Raises funds for a university.

Blending

Blending occurs when the component unit's debt must be repaid by the primary government, the unit provides services exclusively to the primary government, or the governing body is substantially the same as the primary government.

Introduction Section

Consists of:

  • Cover page
  • Table of contents
  • Letter of transmittal

Financial Section

Consists of:

  • Auditor's report
  • Management's Discussion and Analysis (MD&A)
  • Basic financial statements
  • Required Supplementary Information (RSI)
  • Combining statements
  • Individual
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Financial Reporting Essentials: Segments, Interim Periods, & FX Rates

Classified in Mathematics

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Operating Segments & Disclosures

Revenue Test Criteria

Both external and intersegment revenue are included in the revenue test.

Profit & Loss (P&L) Test

The P&L test includes 10% of the higher absolute value of intersegment revenue and expenses.

Management's Business Evaluation

Management evaluates business results along product, customer, or geographic lines, not based on legal entity results.

Defining an Operating Segment

  • Includes state
  • Reviewed by the chief decision maker
  • Discrete information available
  • Product is the primary breakdown, with geographic and customer as secondary.

Operating Segment Disclosure Rules

  • Must reconcile to GAAP.
  • For immaterial operating segments, revenue, P&L, and assets must be disclosed.

Non-Operating Segment

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Migration Myths and Global Unicity: A Critical Analysis

Classified in Social sciences

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De Haas's Argument on Migration Myths

De Haas's argument about migration is an aggregate of seven myths. It starts with the claim of unprecedented migration, where migrants all over the world flee war zones, persecution, or economic instability with devastating consequences. To support this, De Haas provides a second point: poverty and misery are the root causes of labor migration, often exacerbated by corrupt governments that neglect their people.

This leads to the third element: the belief that changes in development policies, development assistance, and trade liberalization can stop migration. However, he argues that unstable polities will eventually provoke a brain drain, where the best and brightest of a particular country will find a suitable

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English Vocabulary and Grammar Practice

Classified in English

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Emotions Vocabulary

  • Excited - Emocionado
  • Funny - Divertido
  • Lonely - Solitario
  • Nervous - Nervioso
  • Relaxed - Relajado
  • Surprised - Sorprendido
  • Tired - Cansado

Food Vocabulary

  • Beans - Alubias
  • Carrots - Zanahoria
  • Cheese - Queso
  • Chicken - Pollo
  • Chilli sauce - Salsa picante
  • Crunchy - Crujiente
  • Healthy - Sano
  • Pepper - Pimiento
  • Salt - Sal
  • Spicy - Comida picante
  • Sugar - Azúcar
  • Sweet - Dulce
  • Tasty - Sabroso
  • Yoghurt - Yogurt

Adjectives

  • Acceptable - Aceptable
  • Badly-behaved - Mal comportamiento
  • Common - Común
  • Compulsory - Obligatorio
  • Direct - Directo
  • Dishonest - Deshonesto
  • Easy-going - Extrovertido
  • Fair - Justicia
  • Familiar - Familiar
  • Honest - Honesto
  • Indirect - Indirecto
  • Rare - Raro
  • Strict - Estricto
  • Unacceptable - Inaceptable
  • Unfair - Injusticia
  • Unfamiliar - Infamiliar
  • Voluntary - Voluntario
  • Well-
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Security Essentials: Certificates, Identity, and Access Control

Classified in Computers

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1. Cookies: Temporary data stored on the client-side, encrypted if SSL is used.

2. Types of Certificates:

  • Site
  • Personal
  • Software Vendor
  • Anonymous

3. Identity: Used for:

  • Authentication
  • Accountability
  • Identifying principle

4. Principal: A unique identity. Identity is used to identify the principal, which is a computer representation of an entity.

5. Goals of a Certificate Regarding Identity: To bind the correct identity to a distinguished name.

6. Malicious Logic: A set of instructions that cause a site's security policy to be violated.

7. Predictable Computer Usage Patterns: Yes, my usage is statistically predictable. I often work from home, so the patterns between work and home are similar. I check email, run the browser, run Visual Studio, NetBeans, a... Continue reading "Security Essentials: Certificates, Identity, and Access Control" »

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Malicious Software: Types, Threats, and Advanced Viruses

Classified in Computers

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Logic Bombs and Resource Exhaustion Attacks

Logic Bombs

A logic bomb is a program that performs an action violating the site security policy when a specific external event occurs. These are typically associated with insider threats.

Example: A program that deletes a company’s payroll records when one particular record is deleted.

  • The "particular record" is usually that of the person who created the logic bomb.
  • The idea is that if (or when) the creator is fired and their payroll record is deleted, the company loses all those records.

Rabbits and Bacteria (Resource Exhaustion)

Rabbits or Bacteria refer to programs designed to absorb all of a specific class of system resources, leading to denial of service or system instability.

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DMZ Server Configuration and Security Best Practices

Classified in Computers

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Four Servers Reside in the DMZ

  • Mail
  • WWW
  • DNS
  • Log Servers

DMZ Mail Server (a Separate Machine)

When an Email Message is Received from the Internet:

  1. Reassembles the message.
  2. Checks for malicious content.
  3. Changes the addresses of the outer firewall (which is how the mail server is known to the outside world) to that of the internal mail server and forwards the mail to the internal mail server.

To Send a Message from the Internal Network to the Internet:

  1. Reassembles the message.
  2. Checks for malicious content (and maybe for proprietary information).
  3. All internal addresses are replaced with "drib.org" (the name of the outside firewall).

DMZ WWW Server (a Separate Machine)

  • Does not contact any servers or information sources on the internal network and it contains
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Aircraft Engine Fire and Flameout Emergency Procedures

Posted by sergiopila and classified in Language

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Engine Flameout at Takeoff

  • Uptrim: Check
  • Autofeather: Check
  • If no uptrim: Advance to ramp
  • When airborne:
    • Landing gear: Up
    • Bleed 1+2: Off (if not fault)
  • At acceleration altitude: Alt: Set
  • At VFTO:
    • PL 1+2: Notch
    • Power Management: MCT
    • IAS: Set
  • Normal condition: Flaps: 0
  • Icing condition: Flaps: 15
  • PL affected side: Flight Idle (FI)
  • CL affected side: Feather (FTR) then Fuel Shut Off (SO)
  • Bleed engine alive: Off if necessary

Engine Fire at Takeoff

  • When airborne: Landing gear: Up
  • At acceleration altitude: Power Management: MCT
  • At VFTO:
    • Normal condition: Flaps: 0
    • Icing condition: Flaps: 15
  • PL affected side: Flight Idle (FI)
  • CL affected side: Feather (FTR) then Fuel Shut Off (SO)
  • Fire handle illuminated: Pull
  • If condition persists after 10 seconds: Agent 1 affected side: Discharge
  • If
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