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Sample T-Accounts 2017
Sample T-Accounts 2017 … 2015 J.E. Higher Ed Ttl J.E. # J.E. Date Description Debit Credit 1 9/1/13 Restatement as of 9/1/13 4,007,336,557 Net Pension Liability as of 9/1/13 4,007,336,557 To restate the proportionate share of the collective Beginning Net …
GASB 68 Sample T-Accounts 2023
GASB 68 Sample T-Accounts 2023 … D. GASB 68 FY2024 T Accounts Measurement Year Ended 8/31/23 Example: Angelo State RE# 1546 See Journal Entries Page 1 of 4 PY JE: Prior Year Journal Entry ER: Employer Records SPABE: Schedule of Pension Amounts by Employer …
GASB 68 Sample Journal Entries 2022
GASB 68 Sample Journal Entries 2022 … C. GASB 68 FY2023 Journal Entries (Measurement year ended 8/31/22) Example: Angelo State RE# 1546 See T Accounts J.E. # J.E. Date Description Debit Credit ① 8/31/2023 Source Document: Prior Year Journal Entry Dr. …
GASB 68 Sample Journal Entries 2021
GASB 68 Sample Journal Entries 2021 … C. GASB 68 FY2022 Journal Entries (Measurement year ended 08/31/21) Example: Angelo State RE# 1546 See attached T-Accounts J.E. # J.E. Date Description Debit Credit ① 8/31/2022 Source Document: Prior Year Journal …
GASB 68 Sample Journal Entries 2020
GASB 68 Sample Journal Entries 2020 … C. GASB 68 Journal Entries (Measurement year 2020) Example: Angelo State RE# 1546 See attached T-Accounts J.E. # J.E. Date Description Debit Credit ① 8/31/2021 Source Document: Prior Year Journal Entry Dr. …
Sample Journal Entries 2019
Sample Journal Entries 2019 … C. GASB 68 Journal Entries (Measurement year 2019) Example: Angelo State RE# 1546 See attached T-Accounts J.E. # J.E. Date Description Debit Credit ① 8/31/2020 Source Document: Prior Year Journal Entry Dr. Contribution …
Sample Journal Entries 2017
Sample Journal Entries 2017 … 2017 Journal Entries GASB 68 J.E. # J.E. Date Description Debit Credit 1 9/1/13 Restatement as of 9/1/13 Net Pension Liability as of 9/1/13 To restate the proportionate share of the collective Beginning Net Position as of the …
Sample Journal Entries 2016
Sample Journal Entries 2016 … 2016 J.E. Higher Ed Ttl J.E. # J.E. Date Description 1 9/1/13 Restatement as of 9/1/13 Net Pension Liability as of 9/1/13 To restate the proportionate share of the collective Beginning Net Position as of the Beginning of the …