ACCT 567 Final Exam Answers
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1. (TCO A) On what should the government-wide financial statements report?
2. (TCO B) According to GASB standards, when should transfers be recognized?
3. (TCO C) Comparisons of budgeted versus actual revenues and expenditures are a requirement of which of the following situations?
4. (TCO D) The revenues account of a government entity is debited when
5. (TCO E) During the year, a wealthy local businessman donated a building to city of Perris. The original cost of the building was $340,000. Accumulated depreciation at the date of the gift amounted to $220,000. The appraised fair market value of the donation at the date of the gift was $525,000 of which $35,000 was the value of the land on which the building was situated. At what amount should the city record this donated property in the governmental activities accounts at the government-wide level?
6. (TCO E) Which of the following resource inflows would be recorded as a revenue of a debt service fund?
7. (TCO G) Which of the statements concerning agency funds is a true statement?
8. (TCO J) Which of the following items are typically reported differently between the governmental fund statements and the governmental activities column of the...