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ACCT 202 FINAL ULL ACTUAL TEST PAPER SOLVED QUESTIONS FULL SOLUTION

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ACCT 202 FINAL ULL ACTUAL TEST PAPER SOLVED QUESTIONS FULL SOLUTION

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ACCT 202 FINAL ULL ACTUAL TEST PAPER
SOLVED QUESTIONS FULL SOLUTION

●● public nonprofit
Answer: controlled by government


●● 1. organizational purpose
2. sources of revenues
3. potential longevity
4. relationship with shareholders
5. role of budget
Answer: 5 environmental differences


●● budgetary
Answer: only general and special revenue funds


●● 1. inter period equity
2. budgetary and fiscal compliance
3. service efforts and accomplishments
Answer: sub objectives of GASB's accountability objective


●● 1. FASAB (federal)

, 2. GASB(state/local)
3. FASB (business/nongovernmental)
Answer: sources of GAAP


●● FAF
Answer: oversees FASB & GASB


●● 1. actual vs budgeted
2. assess financial condition
3. determine compliance with laws
4. evaluate efficiency
Answer: goals of financial reporting


●● 1. fund basis
2. government-wide
Answer: 2 levels of reporting


●● fund basis
Answer: self balancing; consists of governmental, proprietary, and
fiduciary


●● government-wide basis

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