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QUESTION 1 2 points Which of the following statements is correct? A. Internal se

ID: 2392267 • Letter: Q

Question

QUESTION 1 2 points Which of the following statements is correct? A. Internal service funds do not record long-term debt. ssion OB. GASB standards require the use of internal service funds. O C. Net position is unrestricted for an internal service fund. service fund would be called Charges for Services rather than sales. QUESTION 2 Internal service and enterprise funds are both proprietary funds. Which of the following statements is correct? O A Enterprise funds are appropriate when the predominant user of goods and services is the government. O B. They both use the economic resource focus and accrual accounting 0-Depreciation is not recorded in proprietary funds O D Enterprise funds are used to report on activities that provide goods and services to other funds, departments who 2 points ate are charged on a cost-reimbursement basis.

Explanation / Answer

1) Solution: Net position is unrestricted for an internal service fund

Explanation: internal service fund will have unrestricted net position

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3) Solution: Proprietary funds record only current financial resources and liabilities that will be settled with current financial resources.

Explanation: The accruals and deferrals are common to business and proprietary funds accounting are recorded accordingly

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4) Solution: governmental; business-type

Explanation: In the government-wide statements, Internal Service Funds are governmental activity in comparison to Enterprise Funds that are business-type activity

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5) Solution: internal service fund

Explanation: Internal service fund provide assistance to other departments or other governmental units

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6) Solution: Depreciation expense

Explanation: Depreciation expense would be found in an Enterprise Fund financial statement

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