GAFRB 무료 덤프문제 온라인 액세스

A municipality would establish an internal service fund to capture the activities of a data processing center, in order to account for

• A.proceeds of revenue sources restricted to expenditure for specified purposes.
• B.financing of services provided to other governmental units on a cost reimbursement basis.
• C.financial resources to be used for acquisition of facilities.
• D.services rendered to the general public on a fee basis.

What is the entry when rent of $500 is paid?

• A.debit cash $500, credit expense $500
• B.debit expense S500, credit payables $500
• C.debit expense $500, credit cash $500
• D.debit cash $500, credit payables $500

What is the term used to describe categories that present obligations by the items or services purchased by the federal government?

• A.object classes
• B.general ledger accounts
• C.treasury fund accounts
• D.programs

The roles of GASB and FASAB are to

• A.promulgate accounting standards.
• B.establish auditing standards.
• C.follow FASB accounting standards.
• D.issue joint accounting standards.

Wasteful year-end spending may be discouraged by including which of the following in the appropriation law?

• A.delimiting contracting procedures
• B.multi-year appropriation authority
• C.impoundment controls
• D.annual appropriations