Exam 1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Organizations
Exam 1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Organizations111 Questions
Exam 2: Overview of Financial Reporting for State and Local Governments95 Questions
Exam 3: Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority89 Questions
Exam 4: Accounting for the General and Special Revenue Funds123 Questions
Exam 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent130 Questions
Exam 6: Proprietary Funds123 Questions
Exam 7: Fiduciary Trust Funds139 Questions
Exam 8: Government-Wide Statements, Capital Assets, Long-Term Debt142 Questions
Exam 9: Accounting for Special-Purpose Entities, Including Public Colleges and Universities87 Questions
Exam 10: Accounting for Private Not-For-Profit Organizations133 Questions
Exam 11: College and University Accounting Private Institutions106 Questions
Exam 12: Accounting for Hospitals and Other Health Care Providers91 Questions
Exam 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance128 Questions
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The modified approach for infrastructure requires schedules and disclosures to be included in which part of the CAFR?
(Multiple Choice)
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Management's Discussion and Analysis (MD&A) in The Comprehensive Annual Financial Report (CAFR) is part of the Introductory Section
(True/False)
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Which of the following is true regarding the Comprehensive Annual Financial Report (CAFR)?
(Multiple Choice)
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List the fund financial statements required by GASB Statement 34 for governmental type funds.
(Essay)
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The statistical section typically presents ____ years of information in each table or schedule.
(Multiple Choice)
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List the fund financial statements required by GASB Statement 34 for proprietary type funds.
(Essay)
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Which of the following is true regarding the Comprehensive Annual Financial Report?
(Multiple Choice)
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Which of the following is included in Required Supplementary Information (RSI)?
(Multiple Choice)
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An example of an expenditure classification by function would be:
(Multiple Choice)
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GASB Statement 34 requires supplementary information (RSI) for what two major areas?
(Essay)
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Which of the following is true regarding the government-wide financial statements?
(Multiple Choice)
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