Consolidating statements of financial position.
Position | 2004 Annual Report - California Certified Public Accountants Education Foundation - Illustration |
CONSOLIDATING STATEMENTS OF FINANCIAL POSITION The California Society of Certified Public Accountants California Certified Public Accountants Education Foundation April 30, 2004 and 2003 (dollars in thousands) CalCPA Foundation 2004 2003 2004 ASSETS Current Assets: Cash and Equivalents $ 4,828 $ 4,048 $ 1,174 Trade Receivables, Net 158 175 102 Other Accounts Receivable 131 25 5 Due From (To) Affiliate 58 86 (58) Other Current Assets 393 379 485 Total Current Assets 5,568 4,713 1,708 Investments 8,069 6,171 5,547 Property and Equipment, Net 769 682 341 Intangible Assets 50 Deferred Compensation Assets 319 255 TOTAL ASSETS $ 14,725 $ 11,821 $ 7,646 LIABILITIES AND NET ASSETS Current Liabilities: Accounts Payable $ 433 $ 429 $ 204 Accrued Expenses 369 284 299 Deferred Revenues 5,230 4,143 1,671 Deferred Lease Costs, Current 42 42 Total Current Liabilities 6,074 4,898 2,174 Deferred Lease Costs, Net 436 429 146 Accrued Pension Liability 672 1,275 77 Deferred Compensation Liability 319 255 TOTAL LIABILITIES 7,501 6,857 2,397 NET ASSETS (Refer to Note 11 for restrictions and designations) 7,224 4,964 5,249 TOTAL LIABILITIES AND NET ASSETS $ 14,725 $ 11,821 $ 7,646 Foundation Consolidated...
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