Posted: October 20th, 2022

Bus 634 – Multiple Choice Final Exam

1.Not-for-profit health care organization financial statements include aa. Statement of Cash Flowsb. Statement of Activitiesc. Statement of Revenues, Expenses, andChanges in Fund Balanced. Statement of Budget to Actual2. Not-for-profit health care organization financial statements include aa. Statement of Net Assetsb. Statement of Activitiesc. Statement of Operationsd. Statement of Budget to Actual3.A not-for-profit health care organization Statement of Operations displays thea. cash balance at the end of the yearb. amount of operating incomec. net cash used by operating activitiesd. classified net assets4. When the Allowance for Doubtful Accounts is adjusted, the expense is charged toa. Charity Careb. Provision for Bad Debtsc. Doubtful Account Expensesd. Reservation of Fund Equity5.Public colleges and universities follow accounting standards issued bya. GASBb. FASB6.c. AICPAd. NACUBOGASB Statement No. 35 requires governmental colleges and universities toa. follow the GASB Statement No. 34financial reporting modelb. produce a Statement of Operationsc. use the 1995 AICPA Audits of Collegesand Universities financial reporting modeld. only use the modified approach forinfrastructure assets7. A college or university is classified as governmental ifa. the governing board is appointed by thec. the governing board is publicly electedcollege presidentb. the university pays corporate income taxes d. all of the above8. The Coleville Community College can levy taxes, issue tax-exempt debt and the governing boardis publicly elected. The Coleville Community College is aa. private not-for-profit organizationb. governmental organizationc. business-type activityd. both b and c are correct9. Governmental colleges and universities implementing GASB Statements No. 34 and 35 willa. no longer use fundsc. use invested in capital assets net of relateddebt, restricted and unrestricted net assetclassesb. use restricted, unrestricted and temporarily d. none of the aboverestricted net asset classes10.Colleges and universities may elect to record transactions directly into net asset classes rather thana. the Statement of Activitiesb. the Statement of Operationsc. fundsd. liabilities11. Governmental colleges and universities display student financial aid as a(n)a. discountb. expensec. it is not displayedd. expenditure12.A public college provides scholarship Helpance of $8,000,000 to its students. When the studentsregister for classes the college applies $7,500,000 of the financial aid to their tuition and fee billsof $10,000,000 and students receive $500,000 in cash. The amount that will be recognized astuition and fee revenue by the college isa. $10,000,000b. $2,000,000c. $2,500,000d. $9,500,00013. A public university bills $80,000,000 in tuition and fees and provides $23,000,000 in financialaid. The university refunds in cash $800,000 of this financial aid directly to students.What amount will the university report as tuition and fee revenue?a. $80,000,000b. $79,200,000c. $57,000,000d. $57,800,00014. A public college has tuition and fee billings of $30,000,000 and provides $6,000,000 in financialaid to students. The students apply $5,200,000 of this financial aid to their tuition and fee bill andtake the excess in cash. What amount is reported as an expense for financial aid?a. $6,000,000b. $5,200,000c. $800,000d. $6,800,00015.A public college and university have tuition and fee revenue of $18,000,000 for the summersemester that bridges two fiscal years. Sixty percent of the instruction takes place in the nextfiscal year and the university decides to allocate the revenue on that basis. The journal entry torecord this transaction in the current fiscal year will includea. $10,800,000 in revenuec. $10,800,000 in deferred revenueb. $18,000,000 in revenued. $7,200,000 in deferred revenue16.A patron gets a call from the Metropolitan Opera Society and pledges $1,000 to be used for generaloperations. The Metropolitan Opera Society will recorda. Contribution Revenue – Unrestrictedb. Contribution Revenue – TemporarilyRestrictedc. Contribution Revenue – PermanentlyRestrictedd. nothing because it is only an oral pledge17.The Humane Society conducts a fund-raising drive by telephone and has total pledges of $55,000and notes on other possible donors who were still considering making pledges of $8,000. Whatamount of contribution revenue will be recorded?a. $55,000b. $63,000c. $8,000d. Zero18. A donor makes a pledge to the zoo of $8,000 that will be paid in four installments of $2,000 eachthis year. The first installment of $2,000 is mailed in with the pledge card and the zoo will recorda. Contribution Revenue – TemporarilyRestricted of $8,000b. Contribution Revenue – TemporarilyRestricted of $6,000c. Contribution Revenue – Unrestricted of$2,000d. both b and c19. A local charity received a $1,000 pledge that the donor agrees to pay next year. This is a(n)a. unconditional, unrestricted contributionb. unconditional, restricted contributionc. conditional, unrestricted contributiond. conditional, restricted contribution20.A woman cleans out her attic and takes her thirty-year old clothes to her local Goodwill store. Sheestimates she could get $50 for these if she held a garage sale. The Goodwill store sorts theclothes and determines they cannot be used or sold and puts them in the pile that will go to thelandfill. Goodwill should recorda. a loss equal to amount of the dumping fee c. nothingb. a $50 unrestricted contributiond. a $50 unrestricted contribution net of thedumping fee21. The League of Women Voters meets once a month in a conference room that is made availablefree by a local hotel and spends $25 for coffee and cookies at the hotel. The normal rental ratefor this room is $150. The League will recorda. nothingb. $150 temporarily restricted contributionc. $125 unrestricted contributiond. $150 unrestricted contribution22. A local corporation provides blankets worth $5,000 during a winter blizzard to be handed out bythe homeless shelter to the needy. The shelter will recorda. an unrestricted contribution of $5,000b. an asset and liability of $5,000 eachc. a temporarily restricted contribution of$5,000d. none of the above23.A contributed service may be recognized as contribution revenue if it is aa. service that helps the organizationb. specialized skill possessed by theindividualc. skill the organization normally purchasesd. b and c24. A Certified Public Accountant provides 100 hours of free audit services to a local museum that isvalued at $50 an hour and also helps out by spending 100 hours helping clean and landscape thegrounds. The museum would record contribution revenue ofa. $5,000b. $10,000c. zerod. none of the above25. A sculpture worth $22,000 is donated to a botanical garden that has an outdoor sculpture park.The botanical garden has decided to capitalize their sculpture collection so the donation would berecorded as aa. unrestricted contributionb. permanently restricted contributionc. temporarily restricted contributiond. invested in capital assets net of relateddebt26. A viewer makes a $100 pledge to the local public broadcasting station and receives a coffee mugvalued at $2 in return. The station will record contribution revenue in the amount ofa. $100b. $98c. $102d. zero27.Supporting services includea. fund-raising activitiesb. membership developmentc. management and generald. all of the above28.Not-for-profit organizations record capital assets in thea. capital asset accountb. property and equipment accountc. depreciation accountd. net assets account29. Not-for-profit organizations classify net assets asa. conditional or unconditionalb. restricted or unrestrictedc. temporarily restricted, permanentlyrestricted or unrestrictedd. restricted, unrestricted and invested incapital assets net of related debt30. Investment income or net appreciation generated from unrestricted donated assets should bereporteda. as a change in unrestricted net assetsb. where the donor specifiedc. as a change in cashd. as a change in contributions31. FASB Statement No. 124 requires that losses on investments of a donor-restricted endowmentfund willa. reduce temporarily restricted net assetsfirstb. reduce the endowmentc. reduce unrestricted net assets firstd. be charged off as an expense32. The basic financial statements for a not-for-profit opera society include aa. Statement of Activitiesb. Statement of Net Assetsc. Statement of Budget to Actuald. Balance Sheet33. The basic financial statements for the American Red Cross includea. Statement of Net Assetsb. Statement of Functional Expensesc. Statement of Budget to Actuald. all of the above34. The Statement of Functional Expenses is only required fora. art museumsb. labor unionsc. religious organizationsd. voluntary health and welfare organizations35. The Statement of Financial Position classifies assets, liabilities and net assets bya. fundb. program or supporting servicec. unrestricted, temporarily restricted orpermanently restrictedd. revenues or expense36. The primary government’s financial reporting entity includesa. organizations for which the primarygovernment is an issuer of conduit debtb. organizations for which the primarygovernment is financially accountablec. organizations that receive grants from theprimary governmentd. organizations that collect taxes for theprimary government37. Financial accountability exists if the primary governmenta. collects taxes for the entity but cannotc. cannot impose its will on the organizationimpose its will on the entityb. appoints a majority of the governing body d. appoints a majority of the governing bodyand is responsible to fund any deficitand collects taxes and issues conduit debtincurred by the organizationfor the entity38. A primary government would have a potential financial benefit or burden from anotherorganization if the primary government cana. modify the organization’s budgetb. use the organization’s resources39.c. modify the organization’s feesd. appoint the organization’s finance directorComponent units area. all other legally separate governmentalentities that are located within a countyb. all funds of the primary governmentc. other organizations that should beincluded to prevent the financialstatements from being misleadingd. all entities that participate in an externalpool40. A component unit is blended ifa. the primary government can use or access c. the primary government is obligated inthe organization’s resourcessome manner to repay the debt of theorganizationb. the primary government can impose itsd. the governing bodies of the componentwill and appoint a majority of theunit and the primary government aregoverning boardsubstantially the same41. Discretely presented component units are shown on the government-wide financial statementsa. in a separate column(s) of the Statementof Net Assetsb. blended with the primary government’sdatac. only as a footnote disclosured. in the governmental activities column ofthe Statement of Net Assets42. The Management’s Discussion and Analysisa. is optional under the GASB Statement No. c. should provide an analysis of significant34 financial reporting modelvariations between the original and finalbudgetb. should only discuss events that occurred d. should include all notes to the financialduring the fiscal yearstatements43.Required governmental fund financial statements includea. Statement of Net Assets and Statement of c. Balance Sheet and Statement of Revenues,Revenues, Expenditures and Changes inExpenditures and Changes in FundFund BalancesBalancesb. Balance Sheet and Statement of Activities d. Statement of Net Assets and Statement ofActivities44.A government must designate major and nonmajor funds fora. all fund categoriesc. each governmental and proprietary fundb. each governmental and fiduciary fundd. each governmental and enterprise fund45. The major funds of a financial reporting entity woulda. be presented in a separate column in thegovernment-wide statementsb. always include the General fundc. include an Enterprise fund if its assets are10% or more of the corresponding elementfor all fundsd. both a and b46. What are the two major sections of the Governmental Funds Balance Sheet?a. Assets; Liabilities and Fund Balancesb. Net Assets; Liabilities and Fund Equityc. Assets and Liabilities; Net Assetsd. Assets; Liabilities and Net Assets47. On the fund financial statements, assets and liabilities area. listed in alphabetical orderb. classified as reserved and unreservedc. listed in order of relative liquidityd. classified as unrestricted, temporarilyrestricted or permanently restricted48.On the Governmental Funds Balance Sheet there is a separate column fora. each governmental fund and a total for all c. the General fund, major governmentalgovernmental fundsfunds combined, nonmajor fundscombined, and a total of all fundsb. the General fund, each majord. each major governmental fund, nonmajorgovernmental fund, and a total of allgovernmental funds combined, and a totalcomponent unit governmental fundsof all governmental funds49. The governmental fund financial statements must includea. component unit governmental fund totalsb. a summary reconciliation to thegovernment-wide financial statementsc. the classification of fund balance asdesignated and undesignatedd. details of the six-step conversion to thegovernment-wide financial statements50. In the conversion from the governmental fund financial statements to the government-widestatements, the amount of capital assets and accumulated depreciation area. included as a capital outlay expenditureb. added as noncurrent assetsc. increase the amount of total net assetsd. both b and c51. The reconciliation of total governmental fund balances on the Governmental Funds Balance Sheetto net assets of governmental activities in the government-wide Statement of Net Assets includesa. adding assets and liabilities of InternalService fundsc. adding other long-term assets that aredeferred in the fundsb. adding general long-term liabilitiesd. all of the above52.In the conversion to the government-wide financial statements, assets and liabilities of the InternalService funds area. added to the governmental activities assets c. added to the component unit assets andand liabilitiesliabilitiesb. added to the business-type activities assets d. not reportedand liabilities53. In the conversion of the governmental fund financial statements to the government-widestatements the amount of long-term debt issued during the year is converted froma. Bond Proceeds Revenue to Bonds Payable c. Other Financing Sources to BondsLiabilityPayable Liabilityb. Bonds Payable Liability to Otherd. Cash with Fiscal Agent to Other FinancingFinancing SourcesSources54.In the consolidation process of preparing the government-wide financial statementsa. interfund transfers between governmental c. interfund borrowings betweenfunds are consolidated and eliminatedgovernmental and proprietary funds aretotaled up and netted outb. internal balances between governmentald. all of the aboveand proprietary funds are eliminated55. Proprietary fund financial statementsa. are prepared using the economic resources c. classify all funds as major or nonmajormeasurement focusb. include a Statement of Activitiesd. all of the above56.The Proprietary Funds Statement of Net Assets classifies net assets asa. restricted and unrestrictedb. invested in capital assets net of relateddebt; reserved and unreservedc. designated and undesignatedd. invested in capital assets net of relateddebt; restricted and unrestricted57.The required government-wide financial statements include thea. Balance Sheet and Statement of Activities c. Statement of Activities and Statement ofNet Assetsb. Reconciliation Schedule, Statement of Net d. Six-step Conversion Worksheet,Assets and Statement of Cash FlowsStatement of Activities and Statement ofNet Assets58. The government-wide Statement of Net Assetsa. displays the net cost of providinggovernmental servicesb. displays a separate column forgovernmental activities, business-typeactivities, total primary government andcomponent unit datac. classifies net assets as invested in capitalassets, net of related debt; reserved; orunreservedd. all of the above59. Which of the following are allocated when preparing the government-wide Statement ofActivities?a. Depreciation expense for generalinfrastructureb. Interest expense on general obligationbondsc. Depreciation expense for assets associatedwith identified functionsd. All indirect expenses60. The government-wide Statement of Activities requires revenues to be identified asa. either general or programb. either operating or nonoperatingc. either exchange or nonexchanged. either governmental or business-type61. The government-wide Statement of Activitiesa. presents the net expense or revenue of the c. presents the net expense or revenue of thegovernmental and business-type activitiesgovernmental and business-type activitiesof the primary governmentof each component unitb. presents the net expense or revenue ofd. both a and ceach fund of the primary government62. Required Supplementary Information for the financial reporting model includesa. Management’s Discussion and Analysisc. Budgetary Comparison Schedulesb. information about defined benefit pension d. all of the aboveplan funding63. In what account would the General fund record a loan to an Enterprise fund?a. Tax Anticipation NotesPayableb. Due from Other Fundsc. Due to Other Fundsd. Fund Balance64.A proprietary fund would record inventory usinga. the purchase methodb. the consumption methodc. either a or bd. none of the above65. If the purchase method of recording inventory is used and there is a large amount of inventory onhand at fiscal year end, the inventory woulda. be recorded as a liabilityb. not require an entryc. be recorded as a prepaid expensed. be recorded as an asset with anoffsetting reserve of fund balance66. A governmental fund would record the annual premium for liability insurance ina. an expense accountb. a prepaid asset accountc. an amortized premium accountd. both a and b67. Noncurrent assets are recorded ina. alphabetical orderb. Enterprise fundsc. the General Fundd. both b and c68.Which of the following would be classified as a restricted asseta. General fund designates$100,000 for city hallexpansion projectb. Enterprise fund designates$30,000 for purchase ofequipmentc. General fund designates unrestricteddonationd. Enterprise fund designates revenuesfor repayment of revenue bondprincipal and interest69. A street light could be classified asa. a capital assetb. infrastructurec. part of a network of assetsd. all of the above70. Inexhaustible capital assets area. depreciated over theanticipated useful lifeb. recorded as infrastructurec. depreciated under the modifiedapproachd. not depreciated71. Which of the following is NOT required under the modified approach to reporting infrastructure?a. Estimate of annualreplacement cost ofinfrastructure at establishedcondition levelb. Estimate of annual fundingneeded to maintain andpreserve infrastructure atestablished condition levelc. Complete condition assessment ofinfrastructure every three yearsd. Current inventory of infrastructureassets72. An Enterprise fund would record the payment of debt service principal in what account?a. Bonds Payable (long-termliability)c. Other Financing Usesb. Debt Service PrincipalExpenditured. Due to Other Funds73. An accrued interest liability is recorded at fiscal year-end for outstanding interest on bonds ina. a Debt Service fundb. a Cash with Fiscal Agentfundc. an Enterprise fundd. none of the above74. A deferred revenue account is used to recorda. revenue that has not beenreceived and is unearnedb. unamortized premiumsc. revenue that has been received but isunearnedd. unrealized gains and losses75. The General fund would record the amount it owes the Utility fund for electricity in whataccount?a. Internal Balancesb. Due to Utility Fundc. Electric Expensed. Advance to Utility Fund76. The General fund would record the issuance of general obligation bonds as aa. debit to General ObligationBonds Payableb. debit to Other FinancingSourcesc. credit to General Obligation BondsPayabled. none of the above77.Term bonds area. generally issued to achievelevel debt serviceb. a current liability becausethey have a call featurec. classified as long-term if they have atake-out agreementd. issued with the entire amount ofprincipal due at the same time78. Compensated absences should be recorded as a liabilitya. at the start of each fiscalc.year for the estimated valueof the annual benefitb. when earned if employeesd.will be paid for unusedvacation time uponretirementwhen employees are compensatedfor sick timewhen employees are compensatedfor either sick time or vacationtime79.A government should record a claims and judgments liability whena. a lawsuit is filedc.b. it is probable a claim will be d.paidthe amount of the claim can beestimatedboth b and c80.A state requires local governments to provide free health care to homeless individuals that meetstate guidelines and provides funding for the program. The local government will record thesemonies as a(n)a. exchange transaction for heath careb. imposed nonexchange transactionc. government-mandated nonexchangetransactiond. voluntary nonexchange transaction81. The state government requires a city to clean up a toxic waste site and provides $3,000,000 toHelp with the clean up. The city will record the $3,000,000 grant from the state whena. the site is cleaned upb. the grant is awarded and eligibilityrequirements have been metc. the monies are received from the stated. either b or c, whichever is first82.Eligibility requirements may includea. required characteristics of recipientsb. time requirementsc. contingenciesd. all of the above83. A citizen donates $5,000,000 to fund construction of a new public recreational center with therequirement that the city obtain additional donations in the amount of $3,000,000. The$5,000,000 will be recognized by the city whena. it is pledgedb. it is paidc. it is earnedd. the additional $3,000,000 in donations areobtained84. A city utility receives a donation that is restricted for a specific purpose. The donation will berecorded asa. deferred revenueb. revenue when receivedc. restricted net assets until expended for thepurposed. both b and c85. A citizen donates $1,000,000 for the public library to purchase books. This donation is a(n)a. exchange-like transactionb. escheat of propertyc. voluntary nonexchange transactiond. imposed tax revenue86.A corporate income tax is a(n)a. imposed nonexchange revenueb. government-mandated nonexchangetransactionc. derived tax revenued. voluntary nonexchange transaction87.Property taxes are recognized as available in the current fiscal year if they will be received withina. the fiscal yearc. 60 days after fiscal year endb. 30 days after fiscal year end88.d. 90 days after fiscal year endThe property tax levy of $7,000,000 is recorded with an estimate that 5% will beuncollectible. At the end of the fiscal year, the city estimates that 10% of the total levy willremain unpaid 60 days after fiscal year-end. The amount of property tax revenue to be recordedfor the fiscal year isa. $5,950,000b. $6,000,000c. $6,300,000d. $6,650,00089. A property tax levy of $10,000,000 was 90% collected on the date that it became delinquent. Theoriginal estimate of uncollectible was 5% and is revised to 2% on the remaining $1,000,000delinquent property taxes to be collected. The entry to adjust the amount of estimateduncollectible taxes on the delinquent date will require aa. debit to Property Tax Revenue of$480,000b. credit to Allowance for UncollectibleProperty Taxes Current for $480,000c. credit to Allowance for UncollectibleProperty Taxes Delinquent for $500,000d. credit to Allowance for UncollectibleProperty Taxes Delinquent for $20,00090. The city estimates that $3,000,000 in sales tax revenue has been collected at the time of theunderlying exchange transactions and will be available to pay governmental expenditures when itis remitted by the end of the month. The entry to record this information willa. debit Deferred Revenue for $3,000,000b. credit Deferred Revenue for $3,000,000c. credit Sales Tax Revenue for $3,000,000d. credit Sales Tax Receivable for$3,000,00091. A citizen pays a quarterly estimate of personal income tax to the city. This quarterly estimate willbe recorded by the city asa. credit to Deferred Revenueb. debit to Income Tax Revenuesc. credit to Cashd. credit to Income Tax Revenues92. A woman traveling on business checks out of her hotel room and pays the hotel bill that includes$18 in city hotel taxes that are used to pay off debt to construct a convention center. The hoteltaxes of $18 will be recorded by the city whena. the hotel room is reservedb. the hotel bill is preparedc. the hotel bill is paidd. none of the above93. A dog owner pays a dog license fee to the local village where he resides. The village will recordthe dog license fee revenue ona. the date the dog license notice is mailedb. the due date for renewal of dog licensesc. the date the dog licenses becomedelinquentd. the date that the dog owner pays the fee94.The General fund receives a state appropriation of $2,000,000 that is required by law to be used todistribute nutritional supplements to all pregnant women who apply and meet certain incomerequirements. The General fund will recognize the $2,000,000 appropriation whena. the state appropriation is enactedb. the pregnant women apply for thesupplementsc. the entire $2,000,000 is spent on eligibleapplicantsd. when available and eligible pregnantwomen are identified95. Service-type special assessment billings for garbage collection by a city will be recorded asa. a debit to Property Taxes Receivableb. a credit to Special AssessmentsReceivablec. a credit to Garbage Collection Revenued. no entry is required96.A refundable customer deposit of $150 is paid to a city utility fund that will record it asa. a credit to Cashb. a credit to Customer’s Deposits Payablefrom Restricted Assetsc. a credit to Customer Deposit Revenued. a credit to Other Financing Sources97. Expenses area. recorded in governmental funds using the c. recorded in proprietary funds using themodified accrual method of accountingaccrual method of accountingb. recorded in proprietary funds when paidd. never recorded in fiduciary funds98. The General fund transfers $500,000 to the Debt Service fund for principal and interest paymentson long-term debt. This General fund would recorda. a debit to Due from Debt Service fundb. a debit to Other Financing Uses Operating Transfers Outc. a credit to Nonreciprocal InterfundTransfersd. a debit to Nonreciprocal InterfundTransfers99. The General fund makes a residual equity transfer $50,000 to an Internal Service fund to purchasefleet equipment. This is an example of a(n)a. quasi-external transfer of fundsb. reciprocal interfund loanc. nonreciprocal transfer of capitald. due to other funds100. A county bills and collects property taxes from property holders for the county property tax, thelocal school property tax, and the local transportation authority property tax. When taxes are paidby taxpayers, the transaction to record the initial receipt of cash will be recorded in thea. General fundb. Agency fundc. Special Revenue fundd. Private-Purpose Trust fund101. The budget serves as a blueprint fora. planningb. controlc. Assessmentd. all of the above102. The city Park Permanent fund spends $2,000,000 for public park improvements. This paymentwill be recorded in the Park Permanent fund as a debit to the following account:a. Encumbranceb. Expensec. Expenditured. Cash103. An unusual, nonrecurring expenditure is recorded ina. Expendituresb. Miscellaneous Expendituresc. Appropriationsd. Other Financing Uses104. The city estimates revenues will be $18,300,000 for the next fiscal year and the City Councilauthorizes spending of $19,000,000. The entry to record the budget willa. decrease Budgetary Fund Balanceb. decrease Appropriationsc. increase Budgetary Fund Balanced. increase Expenditures105. The village estimates revenues of $17,000,000 and will sell a tract of public land for $1,500,000during the next fiscal year. The Village Council authorizes general government spending of$16,800,000 and also approves the city water utility budget that estimates water sales at$2,000,000 and expenses of $1,900,000. The entry to record the budget General fund willa. debit Estimated Revenues for $18,500,000 c. debit Estimated Revenues for $19,000,000b. debit Estimated Other Financing Sources d. debit Estimated Revenues for $20,500,000for $1,500,000106. At the end of the fiscal year Revenues were $36,400,000. Estimated Revenues were recorded atthe beginning of the fiscal year for $35,200,000. The entry to close Revenues and EstimatedRevenues at the end of the fiscal year will record aa. credit to Revenues of $36,400,000b. credit to Estimated Revenues of$36,400,000c. debit to Budgetary Fund Balance of$1,200,000d. credit to Budgetary Fund Balance of$1,200,000107. A Capital Projects fund receives $30,000,000 in proceeds of general obligation bonds andcontracts for the construction of a new public safety department building for $29,000,000. Theunexpended balance of $1,000,000 will be reflected in what account?a. Encumbrancesb. Building Fundsc. Expendituresd. Unreserved Fund Balance

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