Government and None Profit Accounting

Indicate whether each of the following is a Proprietary or Budget account for federal agencies and explain why each would be classified as Proprietary or Budget accounts.
Accounts payable
Accumulated depreciation
Commitments
Cumulative results of operations
Disbursements in transit
Fund balance with treasury
Office materials and supplies
Undelivered orders
Unexpended appropriations
Other appropriations realized
Problem Requirements:
2 pages in length
Ensure your responses are well-written.
Be sure to follow the formatting guidelines outlined in the CSU Global Writing Center (available in the left-hand navigation panel).
Include at least 2 credible references in addition to the course textbook. The CSU Global Library is a good place to find these references (available in the left-hand navigation panel).
Problem
Congress established the Fruited Plains Lands Preservation Commission (a fictional entity), the main function of which is to encourage farmers, ranchers, and similar types of landowners to take specified conservation measures.
The Commission is governed by a seven-person board, the members of which are appointed by the President, subject to the approval of Congress. The Commission is funded through the normal appropriation process. Should the Commission be considered a federal reporting entity, and if so, should it be a “consolidation” entity or merely a “disclosure” entity?
The entity maintains both budget accounts and proprietary accounts. What is the distinction between the two types of accounts?
In a recent year, the Commission received appropriations of $110 million but spent only $90 million. Assuming the appropriation does not lapse, how would the unspent $20 million be reported on the Commission’s year-end balance sheet?
To educate the public on the importance of wildlife preservation, the Commission received a legally binding pledge of $2.5 million from a private foundation. Of this amount, only $800,000 was received during the year. The balance is expected to be received in the following year. How much of the pledge should be recognized as revenue in the year it is made?
Problem Requirements:
2 pages in length.
Ensure your responses are well-written.
Be sure to follow the formatting guidelines outlined in the CSU Global Writing Center (available in the left-hand navigation panel).
Include at least 2 credible references in addition to the course textbook. The CSU Global Library is a good place to find these references (available in the left-hand navigation panel).
Problem
Aurora Community Hospital (fictitious name) is a not-for-profit hospital.
Below is a list of possible effects for each transaction and the possible effect on revenue:
Patient service revenue
Contractual adjustments
Other revenue (exchange)
Other revenue (non-exchange)
No revenue
For the following transactions or events, match the letter above to illustrate the possible effects the transaction would have on revenue. Then provide a detailed rationale for the matches.
The hospital provided medical care valued at $96,000 for homeless citizens.
The hospital received a $15,000 federal grant to provide immunizations to children.
A pharmaceutical firm donated recently approved drugs valued at $19,000. The hospital uses a similar type of drug in its operations.
Received a $10 co-pay from a patient for an outpatient visit. Billed $800 to insurance.
Geezer Health Insurance paid $625 as the final payment on the $800 billed in the previous transaction.
Gift shop sales amounted to $3,200.
A local civic group provided labor to manage the hospital’s information desk. The labor was valued at $24,000.
Patient accounts of $1,800 were written off.
The hospital received $900 for CPR training provided to the city police department.
A grateful patient donated $1,000 for unrestricted use by the hospital.
Problem #4 Requirements:
2 pages in length.
Ensure your responses are well-written.
Be sure to follow the formatting guidelines outlined in the CSU Global Writing Center (available in the left-hand navigation panel).
Include at least 2 credible references in addition to the course textbook. The CSU Global Library is a good place to find these references (available in the left-hand navigation panel).
Deliverable 2:
6-page Word document not including cover and reference pages that addresses Problems 2-4. Be sure to label each problem clearly within your paper.