CDFM Module 3.3 2025/2026 Exam Questions with 100% Correct Answers | Latest Update

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