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ACCT 212 Final exam.docx

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
 !

 !"##$%&'
()*!!
!!*
+*,-"./0!
"#$%$ & #&' (%)*$+ ,#)
##$& -'$ ($%.$
/*!
#*1!!1!
2010
3*!1!4!5
!!
6*"-"./.*&&
#"(78)9#):
"*0
/*1!
"#$%.+'$.$
3*!
;*2
."<
"(*$+ /   $'0  1# #%  2
 $'##&& %#.$2'$-$ (*$+ -&/
)%#.+."
/*2."1!!
0=111!
12*
#*2."

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=!!
0*
3*"!>!!!>
*
&*2
."<
"*2."?!
1>!1>1
1@0>!!*
/*2."!!
01
112!*
"(*$+ /   $'#.+.1#  
*+&"
2.
"<
"(   $'#.+.#&%#.$%"
/*11!
!!2.
"*
#*2."!
1
*
3*!01!!*
!!0
<
"*."4/.5?
1*
/*1!!
012!
20*
"   #& (   $'0  34#( 56
   $'+&2%(*&0  7
   $'($"

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3*.#(1!!
*
00
<
"&#)'&,#   #& (   $'&#)
0     $'(*&#)0  "
/*(0!!
001
*
#*(0?
*
3*"!.#
("*
"A1!)9#):
"*!!!B++
/*!
"  #  $#$& ($&.$
3*
.21A1!
A!

" .#%.$$ 
/*2
#*0
3*!!!
"CDEEEEE
!!!!!*
1"!;E6EEB*
!FG6EEBC66EEEE=G
6EEBC6EEEEE="6EEBC+'EEEE*!
*H
0G;E6EEB<

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ACC 548 Final Exam AnswersHOW TO USE THIS GUIDE - Read Me First!The following study guide may NOT have the same exact questions on your test! However, this study guide WILL help you ace the ACC/548 Final Exam. The guide covers the same topics and will help you gain a deeper understanding of the concepts. 1. Under GASB rules for the financial reporting entity a. component units are included if the primary government is financially accountable for their operationsB.counties are component units of the state governmentC.blended and discretely presented component units are to be reported in government-wide financial statements but not in fund financial statementsD.component units must be reported in columns (discrete presentation) separate from the funds of a primary government2. According to GASB Statement No. 44, all of the following is a recommendation category for the CAFR's statistical section EXCEPTA.financial trends informationB.debt capacity informationC.comparative informationD.operating information3. Which of the following choices regarding the government-wide Statement of Net Assets is true?A.The government-wide Statement of Net Assets reflects capital assets, net of accumulated depreciation, for both governmental and business-type activities.B.The government-wide Statement of Net Assets must be prepared in a classified format; that is, both assets and liabilities must be separated between current and long-term categories.C.The government- ...
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