FAR 632018

  1. The governmental funds balance sheet includes ----------------, ------------------, and -------------------------, -------------------------, and ---------------------------.
    The governmental funds balance sheet includes restricted cash, cash equivalents, and investments in the total cash, cash equivalents, and investments section.
  2. For governmental accounting, restricted cash, cash equivalents, and investments in the total cash, cash equivalents, and investments section are included in what sheet?
    The governmental funds balance sheet
  3. Restricted cash, cash equivalents, and investments are reported within the noncurrent assets classification on the -----------------------------------
    Restricted cash, cash equivalents, and investments are reported within the noncurrent assets classification on the Statement of Net Position
  4. ------------------, ---------------------, and ----------------------- are reported within the noncurrent assets classification on the Statement of Net Position
    Restricted cash, cash equivalents, and investments are reported within the noncurrent assets classification on the Statement of Net Position
  5. --------------------------------- are not current financial resources. They are reconciling items because they are not reported on the balance sheet
    General capital assets are not current financial resources. They are reconciling items because they are not reported on the balance sheet
  6. General capital assets are not current financial resources. They are ------------------- items because they are not reported on the balance sheet
    General capital assets are not current financial resources. They are reconciling items because they are not reported on the balance sheet
  7. Long-term assets other than capital assets are reported as ------------------------ of resources if they are not available to pay for current expenditures
    Long-term assets other than capital assets are reported as deferred inflows of resources if they are not available to pay for current expenditures
  8. -------------------, ------------------------, and ------------------------------ due and payable in the current period are reported in the governmental funds balance sheet and in the statement of net position.
    Bonds payable, notes payable, and obligations under capital leases due and payable in the current period are reported in the governmental funds balance sheet and in the statement of net position.
  9. Bonds payable, notes payable, and obligations under capital leases due and payable in the current period are reported in the -------------------------------------- sheet and in the statement of net position.
    Bonds payable, notes payable, and obligations under capital leases due and payable in the current period are reported in the governmental funds balance sheet and in the statement of net position.
  10. Restricted fund balance includes amounts that may be spent only for specific purposes established by (a) a ----------------------------, (b) --------------------, or (c) an -----------------------------.
    Restricted fund balance includes amounts that may be spent only for specific purposes established by (a) a constitutional mandate, (b) enabling legislation, or (c) an external provider.
Author
Joens1313
ID
340628
Card Set
FAR 632018
Description
government 19.1
Updated