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ACCT 567 Week 5 Test All Questions and Answers (Keller)
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ACCT 567 Week 5 Test All Questions and Answers (Keller)

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1.

Question :

(TCO F) Any activities that produce goods or services to be provided to other departments or other governmental units would be reported in which fund?

Enterprise Fund

Internal Service Fund

Advance Fund

Agency Fund

2.

Question :

(TCO F) Government units use which fund type to account for services provided to the general public on a user-fee basis?

General Fund

Enterprise Fund

Internal Service Fund

Permanent Fund

3.

Question :

(TCO G) A fund that is the result of an agreement between a contributor and a government that the principal and/or income of trust assets that is for the benefit of individuals, organizations, or other governments is a(n)

Private-Purpose Trust Fund.

Investment Trust Fund.

Pension Trust Fund.

Agency Fund.

4.

Question :

(TCO H) Which of the following would be considered a performance audit under the Governmental Auditing Standards?

:

An investigation into whether a social service agency of a state government improved the lives of the clients.

An investigation into whether a purchasing department of a government was operated efficiently.

Both of the above

Neither of the above

5.

Question :

(TCO J) Which of the following kinds of information would not be provided by management’s discussion and analysis (MD&A)?

:

A description of the government’s financial condition.

A discussion of economic factors and the budget and tax rates approved for the next year.

A forecast of revenues and expenditures for the next three fiscal years.

A narrative explanation of the contents of the CAFR.

6.

Question :

(TCO H) Which of the following would be considered “contribution revenue or support” of a not-for-profit organization?

Monies received from a fund-raising campaign.

Investment earnings.

Money received from rental of surplus office space.

Gain on disposal of capital assets.

7.

Question :

(TCO H) Describe the different types of governmental audits and attestation engagements.

8.

Question :

(TCO F) Internal Service Fund, Statement of Cash Flows. Prepare a statement of cash flows for the internal service fund for the city of Pearman from the following information: 

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