CONSOLIDATING STATEMENTS OF FINANCIAL POSITION.
Position | California Society of Certified Public Accountants - Brief Article - Statistical Data Included |
CONSOLIDATING STATEMENTS OF FINANCIAL POSITION The California Society of Certified Public Accountants California Certified Public Accountants Education Foundation Apri1 30, 2001 and 2000 CalCPA 2001 2000 ASSETS Current assets: Cash and equivalents $ 5,753,000 $ 4,156,000 Trade receivables, net 224,000 243,000 Other accounts receivable 290,000 135,000 Other current assets 212,000 315,000 Total current assets 6,479,000 4,849,000 Investments 2,870,000 3,003,000 Property and equipment, net 1,080,000 776,000 Deferred compensation assets 315,000 348,000 TOTAL ASSETS $10,744,000 $ 8,976,000 LIABILITIES AND NET ASSETS Current liabilities: Accounts payable $ 550,000 $ 394,000 Accrued expenses 369,000 720,000 Deferred revenue 3,724,000 3,584,000 Deferred lease costs 42,000 33,000 Total current liabilities 4,685,000 4,731,000 Deferred lease costs, noncurrent 373,000 Accrued pension liability 1,617,000 1,390,000 Deferred compensation liability 315,000 348,000 TOTAL LIABILITIES 6,990,000 6,469,000 NET ASSETS 3,754,000 2,507,000 TOTAL LIABILITIES AND NET ASSETS $10,744,000 $ 8,976,000 Foundation 2001 2000 ASSETS Current assets: Cash and equivalents $ 1,378,000 $ 328,000 Trade receivables, net 36,000 71,000 Other accounts receivable 49,000 99,000 Other current assets 430,000 470,000 Total current assets 1,893,000 968,000 Investments 4,823,000 5,222,000 Property and equipment, net 833,000 273,000 Deferred compensation assets TOTAL ASSETS $ 7,549,000 $ 6,463,000 LIABILITIES AND NET ASSETS Current...
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