SPECIFIC ACCOUNTING REQUIREMENTS in .NET

Creator QR Code JIS X 0510 in .NET SPECIFIC ACCOUNTING REQUIREMENTS
373 SPECIFIC ACCOUNTING REQUIREMENTS
QR Scanner In .NET
Using Barcode Control SDK for Visual Studio .NET Control to generate, create, read, scan barcode image in .NET framework applications.
37 19
QR Code 2d Barcode Generation In .NET
Using Barcode creation for .NET framework Control to generate, create Denso QR Bar Code image in .NET framework applications.
Cover Sheet and Certi cation Identi es the reporting unit, its address, and the company
Decoding QR Code In .NET
Using Barcode decoder for VS .NET Control to read, scan read, scan image in Visual Studio .NET applications.
of cial to be contacted regarding the statement A certi cation of the statement s completeness and accuracy must be executed by an authorized signatory of the reporting unit General Information (Part I) Includes industry classi cation, sales volume, proportion of government business to total, type of cost system, and extent of integration of the cost system with the general accounts Direct Costs (Part II) Requests information on direct material, direct labor, and other direct costs and the bases for making direct charges Accounting for variances under standard costs is explored in depth In describing classes of labor, suf cient information is required to distinguish the principal labor rate categories Direct versus Indirect Costs (Part III) Requests information on how various functions, cost elements, and transactions are treated and, if indirect, what aggregate pools are used Indirect Costs (Part IV) Requires descriptions of all overhead, service center, and general and administrative pools, including major functions, activities and element of cost included in the pool, and the makeup of the allocation base Depreciation and Capitalization (Part V) Requires identi cation of the capitalization criteria, the methods of depreciation used, the bases for determining useful lives, and the treatment of gains and losses from disposition Other Costs and Credits (Part VI) Covers the methods used for charging or crediting vacation, holiday, sick pay, and other compensation for personal absence Deferred Compensation and Insurance Costs (Part VII) Requires information on pension plans and the determination of pension costs, as well as postretirement bene ts other than pensions, certain types of deferred compensation, employee stock ownership plan costs, and insurance costs Corporate or Group Expenses (Part VIII) Covers pooling patterns and allocation bases for distributing corporate group expenses (home-of ce expenses) to organizational segments
Encode Barcode In .NET
Using Barcode encoder for .NET framework Control to generate, create barcode image in .NET framework applications.
A separate disclosure statement (Parts I VII) must be submitted for each covered segment (eg, pro t center, division, or other organizational unit) A separate Part VIII must be submitted for each group or home of ce with costs allocated to one or more CAS-covered segment The CASB-DS-2 for educational institutions is similar to the CASB-DS-1 It contains a cover sheet and certi cation and the following seven parts: 1 2 3 4 5 6 7 General Information (Part I) Direct Costs (Part II) Indirect Costs (Part III) Depreciation and Use Allowances (Part IV) Other Costs and Credits (Part V) Deferred Compensation and Insurance Costs (Part VI) Central System or Group Expenses (Part VII)
Bar Code Scanner In .NET
Using Barcode scanner for VS .NET Control to read, scan read, scan image in Visual Studio .NET applications.
(iv) The Standards The 19 standards, including four interpretations, run the gamut from generalized statements providing for little more than consistency in certain circumstances to highly detailed dissertations on the treatment of speci c costs Each standard has an effective date and an applicability date The effective date designates the point in time when pricing of future covered contracts must re ect the requirements of the standard Only those contracts existing when a standard becomes effective are eligible for equitable adjustment The applicability date marks the time by which the contractor s accounting and reporting systems must actually conform to the standard To fully understand each standard, the entire standard, including prefatory comments (preambles), should be read Provided below are brief summaries of each standard, discussed in the following order:
Painting QR Code JIS X 0510 In C#.NET
Using Barcode creator for Visual Studio .NET Control to generate, create Denso QR Bar Code image in Visual Studio .NET applications.
37 20
Drawing Quick Response Code In .NET
Using Barcode creator for ASP.NET Control to generate, create QR Code image in ASP.NET applications.
ACCOUNTING FOR GOVERNMENT CONTRACTS Standards Applicable To Commercial and Nonpro t Organizations Consistency Standards Allocation Standards Fixed Asset Standards Cost of Money Standards Compensation Standards Miscellaneous Standards 9904401, 9904403, 9904418, 9904404, 9904414, 9904408, 9904,413, 9904405, 9904407, 9904416 9904402 9904410, 9904420 9904409 9904417 9904412, 9904415 9904406, 9904411, Educational Institutions 9905501, 9905502
QR Code Generator In Visual Basic .NET
Using Barcode generator for .NET Control to generate, create QR image in .NET applications.
9905505, 9905506
Code 39 Generator In Visual Studio .NET
Using Barcode printer for .NET framework Control to generate, create Code 3 of 9 image in VS .NET applications.
Consistency in Estimating, Accumulating, and Reporting Costs (9904401 and 9905501) The purpose is to ensure consistency in each of the contractor s cost accounting practices used to estimate, accumulate, and report costs on government contracts The objective is to enhance the likelihood that a contractor will treat comparable transactions alike The practices used in estimating costs for a proposal must be consistent with the cost accounting practices followed by the contractor in accumulating and reporting actual contract costs Like costs may be grouped when it is not practicable to estimate contract costs by individual cost element or function However, costs estimated for proposal purposes must be presented in such a manner and in suf cient detail so that any signi cant cost can be compared with the actual cost accumulated and reported The standards require consistency in: (1) classi cation of elements or functions of cost as direct or indirect; (2) indirect cost pools to which each element or function of cost is charged or proposed to be charged; and (3) methods used in allocating indirect costs to the contract Costs presented in proposals do not have to re ect exactly the same detail as the actual costs that are accumulated and reported; however, the practices must be consistent and in suf cient detail to permit a valid comparison The important consideration is to produce reasonable trails from the cost included in the proposal to those accumulated in the accounting records and subsequently reported to the government Interpretation No1 9904401 requires that percentage factors for scrap and other direct material losses be supported by appropriate accounting, statistical, or other relevant records that document the actual scrap or other losses when a signi cant part of material cost is estimated by means of such factors Consistency in Allocating Costs Incurred for the Same Purpose (9904402 and 9905502) The standards require that each type of cost be allocated only once and on only one basis; a contract cannot be charged more than once for the same type of cost because a cost incurred for the same purpose, in like circumstances, must be classi ed as either direct cost only or indirect cost only The standards relate to the system s design as a whole and not necessarily to the treatment on individual contracts Thus, the standards also prohibit a speci c contract from being charged direct for a cost if the same cost incurred in like circumstances is also included in an overhead pool, but not allocated to that contract The key element is whether the cost is incurred for the same purpose and in like circumstances If either the purpose or the circumstances differ, then the accounting practices related to the two separate transactions need not be consistent and would not be covered by this standard Interpretation No 1 to 9904402 notes that bid and proposal (B&P) costs are not always incurred for the same purpose and in like circumstances B&P costs speci cally required by contractual terms and conditions can, on a consistent basis, be properly treated as direct costs, while other contractor B&P costs may be recorded as indirect costs
DataMatrix Generation In VS .NET
Using Barcode maker for Visual Studio .NET Control to generate, create ECC200 image in .NET applications.
UPC Code Generation In .NET
Using Barcode drawer for .NET framework Control to generate, create UPC-A image in Visual Studio .NET applications.
Barcode Generation In Java
Using Barcode creation for Java Control to generate, create bar code image in Java applications.
Barcode Creation In VB.NET
Using Barcode creation for .NET framework Control to generate, create bar code image in VS .NET applications.
Encode USS-128 In Visual Basic .NET
Using Barcode encoder for .NET Control to generate, create EAN / UCC - 14 image in Visual Studio .NET applications.
Barcode Drawer In Visual Studio .NET
Using Barcode generation for ASP.NET Control to generate, create barcode image in ASP.NET applications.