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The Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part7

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. 3.3 Hawai i Visitors Convention Bureau STATEMENTS OF CASH FLOWS Years Ended December 31 2002 and 2001 2002 2001 Cash flows from operating activities Change in net assets 89 924 41 487 Adjustments to reconcile change in net assets to net cash provided by used in operating activities Depreciation and amortization 554 701 420 455 Decrease increase in accounts receivable 7 444 809 6 270 706 Increase in subscriptions receivable from members 546 336 9 707 Increase in due from employees and related parties 123 172 83 755 Decrease in prepaid expenses and other 136 599 704 326 Increase in trade-out air coupons 1 727 50 492 Increase decrease in trade accounts payable 2 826 568 3 618 232 Decrease in due to employees and related parties 111 700 11 757 Increase in accrued vacation benefits 51 031 31 581 Increase in deferred subscriptions 375 628 183 737 Increase in other liabilities 547 214 234 521 Decrease in deferred sponsorship fee 155 000 Net cash provided by used in operating activities 5 410 555 1 430 052 Cash flows from investing activities Purchase of leasehold improvements furniture and equipment 296 746 351 480 Net cash used in investing activities 296 746 351 480 Cash flows from financing activities Proceeds from line of credit 10 000 000 Payments of line of credit 6 000 000 4 795 668 Payments of notes payable 103 520 49 652 Net cash provided by used in financing activities 6 103 520 5 154 680 NET INCREASE DECREASE IN CASH 989 711 3 373 148 Cash at beginning of year 4 075 231 702 083 Cash at end of year 3 085 520 4 075 231 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Cash paid during the year for interest 111 370 181 116 WWW. adultpdf. com 53 Exhibit 3.4 Hawai i Visitors Convention Bureau IN-KIND CONTRIBUTIONS AT FAIR VALUE Years Ended December 31 2002 and 2001 Unaudited 2002 2001 Hotels and meeting rooms Publications Airline tickets Rental cars and ground transportation Miscellaneous 2 093 831 1 121 750 592 791 115 144 1 578 483 5 501 999 1 580 224 2 .