Tham khảo tài liệu 'legislative audit division_part2', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Flathead Valley Community College Flathead County Montana Statement of Net Assets June 30 2009 Business -Type Activities ASSETS Current assets Cash and investments 7 308 421 Taxes and assessments receivable Net of allowance 450 345 221 421 Grants receivable 409 447 Accounts receivable - net 762 150 Other assets 168 609 Inventories 219 773 Total current assets 9 089 821 Noncurrent assets Restricted cash and investments 933 447 Bond issuance costs 179 392 Capital assets - land 2 014 863 Capital assets - construction in progress 32 778 Capital assets - depreciable net 24 893 923 Total noncurrent assets 28 054 403 Total assets 37 144 224 LIABILITIES Current liabilities Accounts payable and accrued liabilities 804 233 Deposits payable 19 387 Interest payable 38 732 Accrued payroll 201 880 Deferred revenue - tuition and fees 889 949 Deferred revenue - grants 101 492 Bond premium 123 696 Current portion of early retirement liabilities 10 572 Current portion of long-term capital liabilities 975 148 Current portion of compensated absences payable 808 319 Total current liabilities 3 973 408 Noncurrent liabilities Noncurrent portion of long-term capital liabilities 16 741 832 Noncurrent portion of compensated absences 439 659 Other post employment benefits 458 721 Total noncurrent liabilities 17 640 212 Total liabilities 21 613 620 NET ASSETS Invested in capital assets net of related debt 9 224 584 Restricted for debt service 933 447 Restricted for scholarships 59 352 Unrestricted 5 313 221 Total net assets 15 530 604 Total liabilities and net assets 37 144 224 See accompanying Notes to the Financial Statements This is trial version Flathead Valley Community College Flathead County Montana Statement of Revenues Expenses and Changes in Net Assets For the Fiscal Year Ended June 30 2009 Business - Type Activities OPERATING REVENUES Tuition and fees net of scholarship allowances of 561 850 Federal grants and contracts State grants and contracts Private and local
