The Financial Accounting Standards Board has the responsibility for setting accounting and financial reporting standards for (Points : 2)
All not-for-profit organizations that are nongovernmental and business entities.
All special purpose governments.
All not-for-profit organizations.
All federal government agencies.
7. On the due date for bond interest, the debt service fund journal entry (or entries) will include a debit to (Points : 2)
Interfund Transfers In.
8. Which of the following is a proprietary fund? (Points : 2)
Special revenue fund.
Investment trust fund.
Debt service fund.
Internal service fund.
9. Which of the following distinguishes governments from nongovernmental not-for-profit organizations? (Points : 2)
Absence of profit motive.
The power to enact and enforce a tax levy.
Resource providers do not expect benefits proportional to the resources provided.
Absence of a defined ownership interest that can be sold, transferred, or redeemed.
10. Generally accepted accounting principles applicable to state and local governments require that (Points : 2)
Only governmental funds and proprietary funds should be provided.
Only those funds required by law, GASB standards, and sound financial administration should be provided.
Only those funds required by law should be provided.
All categories of funds must be provided.
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