FAR 8 1 B

fund accounting is used by governmental units with resources that must be what?

for governmental fund types what is considered the primary measurement focus?

income determination is a focus of -----------------------------funds

capital maintenance is the measurement focus used in -----------------------------funds

measurement of cash flows and balances is a focus of -----------------------------funds

The governmental fund measurement focus is on the determination of ----------------------- and current financial resources

The governmental fund measurement focus is on the determination of Financial position and --------------------------------

the orientation of accounting and reporting for all proprietary funds of governmental units is ---------------------

----------------------- focus on the flow of funds

governmental funds focus on the -------- of funds

the primary emphasis in accounting and reporting for governmental funds is on what?

the measurement focus prescribed by GASB standards for all governmental funds is the --------------------------------- focus which measures source use and balance of current financial resources

special revenue funds are governmental funds which use the -------------------------- of accounting

the capital projects fund uses the ---------------------------------- of accounting

the general fund uses the modified accrual basis of accounting which recognizes revenues in the ------------------------ in which they become available and measurable.

the general fund uses the modified accrual basis of accounting which recognizes revenues in the accounting period in which they become ------------------- and -----------------.

the general fund uses the modified accrual basis of accounting which ----------------------- in the accounting period in which they become available and measurable.

the general fund uses the ------------------------ of accounting which recognizes revenues in the accounting period in which they become available and measurable.

compensated absence liability should be calculated based upon the pay or salary rates at the -------------------------.

general funds resources that are limited as to use by constraints imposed by law through constitutional or enabling legislation would be classified within fund balances as

the only fund that should show a positive amount in tis unassigned fund balance classification would be what?

------------------------ fund balances represent resources in a form that cannot be spent or are legally or contractually required to remain whole.

if expenditures incurred for specific purposes exceed the amounts restricted committed or assigned to those purposes it may be necessary to report a -----------------------------------

debt service fund resources that are subject to the terms and conditions of a bond indenture would be classified within fund balances as what

-------------------------------represent resources whose use has been limited by such external sources as creditors contributors other governments laws constitutional provisions or enabling legislation.

a permanent fund uses -----------------------------------------accounting

an enterprise fund is a ----------------- and uses full accrual accounting

an enterprise fund is a proprietary fund and uses ----------------------- accounting

a internal service fund is a proprietary fund and uses --------------------- accounting

a internal service fund is a ------------------------ and uses full accrual accounting

a internal service fund is a proprietary fund and uses ----------------------- accounting

a private purpose fund is a ---------------- and uses full accrual accounting

a private purpose fund is a fiduciary fund and uses ---------------------- accounting