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UOP ACC 548 Week 4 DQs NEW .pdf

Original filename: UOP ACC 548 Week 4 DQs NEW.pdf
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UOP ACC 548 Week 4 DQs NEW
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1. How is a private purpose trust fund different from a
permanent fund?
2. What typically are the main adjustments relating to capital
assets and long-term obligations required to convert the
government funds statement of revenues and expenditures to
the government-wide statement of activities?
3. How does discrete presentation differ from blending? When
is each appropriate?
4. Suppose that you are the independent auditor for a local
performing arts association (either government or not-forprofit) that recently received a sizable endowment. The
association's president has asked whether gains, both realized
and unrealized, from the appreciation of endowment
investments should be accounted for as expendable or
nonexpendable resources. What should be the primary factors
that determine your response? How should GASB or FASB
pronouncements influence your recommendation?
5. The Comprehensive Annual Financial Report (CAFR). We
know that the three main sections of the Comprehensive
Annual Financial Report are:
the introductory section
the financial section
the statistical section
What are the main components of the financial section?

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