UOP ACCT 567 Week 5 Test All Questions .pdf
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UOP ACCT 567 Week 5 Test All Questions
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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?
Internal Service 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?
Internal Service 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.
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
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
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.
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
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
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