6 Accounting Questions

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1. Complete the following in Exercise 4-15: • • • a. (1) b. (1) c. (1) Download a copy of the most recent Comprehensive Annual Financial Report (CAFR) for a city of your choice. Note: many cities with 25,000 or more population provide Internet access to their CAFRs to answer. --- Exercise 4-15 Examine the CAFR. Utilizing the comprehensive annual financial report obtained for Exercise 1-16, follow these instructions. a. Governmental Activities, Government-wide Level. Answer the following questions. (1) Are governmental activities reported in a separate column from business-type activities in the two government-wide financial statements? b. General Fund. Answer the following questions. (1) What statements and schedules pertaining to the General Fund are presented? c. Special Revenue Funds. Answer the following questions. (1) What statements and schedules pertaining to the special revenue funds are presented? 2. Complete the following questions in Ch. 8 in in 120 to 175 words each: • • • 8-1 8-2 8-3 on p. 339 -- 8-1 Explain the distinction(s) between agency funds and trust funds. What financial statements are prepared for each? Answer: 8-2 Identify the different types of trust funds and explain the purpose of each type. Answer: 8-3 Describe the basic activities conducted by a tax agency fund. What are some of the issues that make tax agency fund accounting complex? Answer:

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School: UIUC

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Comprehensive Annual Financial Report for State of California 2016
Part 1
a. Government activities are reported in same columns as business type activities
b. Statements and schedules presented on general fund include the Balance sheet as well as
Statement of revenue, expenditure and any changes which might occur in fund balance.
c. Statements and schedules on special revenue funds include Combining balance sheet as
well as combining statements of revenue, expenditure and any changes which might have
occurred in change ...

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