1
CDFM Module 3.3 2025/2026 Exam
Questions with 100% Correct Answers |
Latest Update
The rule that states a fiscal year appropriation may be only obligated to meet a
legitimate need arising in the fiscal(s) for which the appropriation was made is
called the ________________. - 🧠 ANSWER ✔✔Bona Fide Need
The _______audits the performance of the executive branch. - 🧠 ANSWER
✔✔General Accounting Office
The accounting entity for DoD that maintains a central general ledger to account
for DoD resources, determines cost operations, is _______ - 🧠 ANSWER
✔✔Defense Finance Accounting Services
The regulation that is composed of 15 volumes and provides DoD components
with the policy and procedures within the responsibility of the Under Secretary of
Defense (Comptroller) is the__________ - 🧠 ANSWER ✔✔The DoD 7000.14R,
Financial Management Regulation (FMR)
1
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
,2
The FMR 7000.14 volume that covers the form and content of DoD Audited
Financial Statement is ___ - 🧠 ANSWER ✔✔Volume 6b
_______are revolving funds used for programs authorized by law to conduct a
cycle of business-type operations in which outlays generate collections. - 🧠
ANSWER ✔✔Public Enterprise Funds
__________are part of the budget and record receipts not earmarked by law for a
specific purpose, such as almost all income tax receipts. - 🧠 ANSWER ✔✔General
Funds
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Memorandum is
_____________. - 🧠 ANSWER ✔✔8000
__________account for the receipt and expenditure of monies by the government
for carrying out specific purposes and programs in accordance with the terms of a
statute that designates the fund as a trust fund. - 🧠 ANSWER ✔✔Trust Funds
The Federal accounting framework includes three accounting systems ________,
________, &_______. - 🧠 ANSWER ✔✔Budgetary accounting, financial
accounting, & managerial cost accounting
2
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
, 3
A MIPR maybe used as a __________ or__________ and __________cross fiscal
years. - 🧠 ANSWER ✔✔Project Orders, Economy Act Orders: may
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for assets is
_____________. - 🧠 ANSWER ✔✔1000
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Net Position (Capital)
is _____________. - 🧠 ANSWER ✔✔3000
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Liabilities is
_____________. - 🧠 ANSWER ✔✔2000
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Revenues and
Financing Sources is _____________. - 🧠 ANSWER ✔✔5000
__________consist of receipts for Federal fund receipts that laws have earmarked
for specific purposes and associated appropriation accounts for the expenditure of
the earmarked receipts. - 🧠 ANSWER ✔✔Special Funds
3
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
CDFM Module 3.3 2025/2026 Exam
Questions with 100% Correct Answers |
Latest Update
The rule that states a fiscal year appropriation may be only obligated to meet a
legitimate need arising in the fiscal(s) for which the appropriation was made is
called the ________________. - 🧠 ANSWER ✔✔Bona Fide Need
The _______audits the performance of the executive branch. - 🧠 ANSWER
✔✔General Accounting Office
The accounting entity for DoD that maintains a central general ledger to account
for DoD resources, determines cost operations, is _______ - 🧠 ANSWER
✔✔Defense Finance Accounting Services
The regulation that is composed of 15 volumes and provides DoD components
with the policy and procedures within the responsibility of the Under Secretary of
Defense (Comptroller) is the__________ - 🧠 ANSWER ✔✔The DoD 7000.14R,
Financial Management Regulation (FMR)
1
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
,2
The FMR 7000.14 volume that covers the form and content of DoD Audited
Financial Statement is ___ - 🧠 ANSWER ✔✔Volume 6b
_______are revolving funds used for programs authorized by law to conduct a
cycle of business-type operations in which outlays generate collections. - 🧠
ANSWER ✔✔Public Enterprise Funds
__________are part of the budget and record receipts not earmarked by law for a
specific purpose, such as almost all income tax receipts. - 🧠 ANSWER ✔✔General
Funds
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Memorandum is
_____________. - 🧠 ANSWER ✔✔8000
__________account for the receipt and expenditure of monies by the government
for carrying out specific purposes and programs in accordance with the terms of a
statute that designates the fund as a trust fund. - 🧠 ANSWER ✔✔Trust Funds
The Federal accounting framework includes three accounting systems ________,
________, &_______. - 🧠 ANSWER ✔✔Budgetary accounting, financial
accounting, & managerial cost accounting
2
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
, 3
A MIPR maybe used as a __________ or__________ and __________cross fiscal
years. - 🧠 ANSWER ✔✔Project Orders, Economy Act Orders: may
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for assets is
_____________. - 🧠 ANSWER ✔✔1000
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Net Position (Capital)
is _____________. - 🧠 ANSWER ✔✔3000
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Liabilities is
_____________. - 🧠 ANSWER ✔✔2000
The US Standard General Ledger established the account structure (chart of
account) The Federal Accounting structure chart number for Revenues and
Financing Sources is _____________. - 🧠 ANSWER ✔✔5000
__________consist of receipts for Federal fund receipts that laws have earmarked
for specific purposes and associated appropriation accounts for the expenditure of
the earmarked receipts. - 🧠 ANSWER ✔✔Special Funds
3
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
