ࡱ> {|}~%` sXbjbj"x"x >@@O;;;8;tL< E E4@E@E@EFFFjllllll$hISFFSS@E@EXXXSX@E@EjXSjXXbh$l@EE  ;PT"lVol%0xlzݙ`W<ݙlݙl FJ`X5NPFFFXXFFFSSSS|$\|  Chapter 19 Test Bank ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS - GOVERNMENTAL FUNDS Multiple Choice Questions LO1 1.When a capital lease is used to acquire general fixed assets, the governmental fund acquiring the fixed assets records a(n) __________________at the _____________________. a.expenditure, lease payment cost.b.fixed asset, lease payment cost.c.expenditure, present value of the minimum lease payments.d.fixed asset, present value of the minimum lease payments. LO1 2.The estimated revenues control account of Star City general fund is eliminated whena.the citys tax receipts are measurable and available.b.the budget is recorded.c.appropriations are made.d.budgetary accounts are closed. LO1 3.When recording an approved budget into the general fund, which of the following accounts would be credited?a.Appropriations.b.Transfers in.c.Estimated revenues.d.Deferred revenues. LO1 4.A fund balance increase resulting from an operating transfer to a governmental fund would have aa.credit to other financing sources.b.debit to other financing sources.c.credit to revenues.d.debit to revenues. LO2 5.The proceeds from a bond issuance for the building of a new public school should be recorded in the ______________ fund at the time the bonds are sold. The fund balance increase is classified as ______________.a.capital projects, revenuesb.general, revenuesc.general, other financing sourcesd.capital projects, other financing sources LO2 6.A fire station that the city of Plenty constructed many years ago is sold and is accounted for as an other financing source. Where should entries be made?a.In the general fund only.b.In the general fund and capital projects fund.c.In the general fund, capital projects fund and general fixed asset group.d.In the special revenue fund. LO2 7.Capital improvement costs incurred for general government special assessments projects require recognition in thea.general fund.b.capital projects fund.c.trust fund.d.special revenue fund. LO3 8.The purpose of encumbrance accounting is to preventa.spending more than an appropriation.b.making unreasonable appropriations.c.spending more than deferred revenue.d.wasteful spending. LO3 9.The proper sequence of events isa.order, appropriation, encumbrance, expenditure.b.order, encumbrance, expenditure, appropriation.c.appropriation, encumbrance, order, expenditure.d.appropriation, order, encumbrance, expenditure. LO3 10.According to the GASB Codification, the "collected soon enough after year-end to pay liabilities for current expenditures" criterion for revenue recognition means collected within a period not exceedinga.30 days after the fiscal year end.b.60 days after the fiscal year end.c.90 days after the fiscal year end.d.120 days after the fiscal year end. LO3 11.Which of the following approaches is used to recognize governmental fund revenues?a.The gross amounts earned approach.b.The gross amounts levied approach.c.The net of estimated uncollectible accounts approach.d.The net of related expenditures approach. LO3 12.At any point in time, a government will be able to spend an amount equal toa.appropriations minus expenditures.b.appropriations minus expenditures minus encumbrances.c.appropriations minus encumbrances.d.expenditures minus encumbrances. LO4 13.Which of the following items would be presented in a Statement of Revenues, Expenditures, and Changes in Fund Balance?a.Appropriations.b.Encumbrances.c.Other financing sources.d.Unreserved fund balance. LO4 14.Which of the following funds has similar accounting and reporting to the special revenue fund?a.The proprietary fund.b.The trust fund.c.The general fund.d.The agency fund. LO4 15.Which financial statement(s) is (are) required for governmental funds with legally adopted annual budgets? I. The statement of cash flows II. The statement of revenues, expenditures and changes in fund balance-budget and actual a.I only.b.II only.c.I and II.d.Neither I nor II. LO4 16.Which statement below is correct with respect to the general fund financial statements?a.A budgetary comparison must be presented.b.Encumbrances must be included on the statements.c.Capital leases must be included on the statements.d.All governmental fixed assets and long-term debt must be included on the statements. LO4 17.General fund operating lease payments are typically reported asa.overhead expenditures.b.rental expenditures.c.general government expenses.d.capital outlay expenditures. LO5 18.Infrastructure costs in government-wide financial statementsa.must be recorded and depreciated by government.b.may be recorded and depreciated at the option of government as long as footnote disclosures are made.c.must be recorded and depreciated by a government unless a modified approach is used, in which case, depreciation is optional.d.must be expended in the year that they are incurred. LO5 19.All of the following government fund items must be reconciled in government-wide financial statements excepta.deferred revenue.b.long-term liabilities.c.construction expenditures.d.encumbrances. LO5 20.Which statement below is incorrect with respect to the government wide financial statements?a.All fund categories must convert to the modified accrual basis of accounting.b.Internal service fund transactions with other governmental funds must be excluded from the statements.c.Capital leases must be included on the statements.d.All governmental fixed assets and long-term debt must be included on the statements. LO1 Exercise 1 The City of Sharpesburg entered the following transactions during 2006:  1. The city authorized a bond issue of $2,500,000 par to finance construction of a fountain in the city square. The bonds were issued for $2,560,000. The premium was transferred to the fund for which the debt will be serviced. 2. The city entered into a contract for construction of the fountain at an estimated cost of $2,425,000. 3. The city received and paid a bill for $2,445,000 from the contractor upon completion of and approval of the fountain. 4. The unused bond proceeds were set aside for debt service on the bonds. Accordingly, those resources were paid to the appropriate fund. Required: Prepare journal entries for each of the above transactions. Identify the appropriate fund or funds used by Sharpesburg.  LO1 Exercise 2 1. The city issued $6 million of refunding bonds at par. 2. The city transferred $3,700,000 from its General Fund to its Debt Service Fund to provide the additional resources needed to defease the bonds in substance. 3. The city paid $9,700,000 into an irrevocable trust established at the First Seaside Bank to defease the bonds in substance.Required: Prepare journal entries for each of the above transactions. Identify the appropriate fund or funds used by the city of Plaza Royal.  LO1 Exercise 3 Prepare journal entries to record the following grant-related transactions for a municipality special revenue fund. 1. Awarded an operating grant from the state, $2,500,000 (cash will be received after qualified expenditures are made). 2. Incurred and paid qualifying expenditures on the grant program, $1,600,000. 3. Received a federal grant to finance construction of a new school, $4,500,000 (cash received in advance). 4. Incurred and paid construction cost on the school building, $3,000,000. LO1 Exercise 4 The general fund trial balance for Overland City held the following balances at September 30, 2006, just before closing entries were made:Due from other funds$750Unreserved fund balance5,000Estimated revenues20,000Revenues18,950Appropriations19,000Expenditures - current year16,800Expenditures - prior year2,500Encumbrances1,200Operating transfers in4,000Reserve for encumbrances1,200Reserve for encumbrances - prior year2,500RequiredPrepare the necessary closing entries. LO1 Exercise 5 The general fund trial balance for Owens Creek City held the following balances at June 30, 2006, just before closing entries were made:Due from other funds$2,700Unreserved fund balance51,000Estimated revenues208,000Revenues198,900Appropriations196,500Expenditures - current year193,800Expenditures - prior year4,500Encumbrances3,200Operating transfers in6,000Reserve for encumbrances3,200Reserve for encumbrances - prior year4,500RequiredPrepare the necessary closing entries. LO1&2 Exercise 6 El Dorado County incurred the following transactions during 2006: 1. Marketable securities were donated to support the county's bike and nature trails. The donor acquired the securities for $35,000 ten years earlier; however, their current market value was $200,000. The donor specified that all income from the securities be used for the trails. The principal is to be held intact for an indefinite period of time. 2. Computer equipment was ordered for general fund departments. The estimated cost was $48,000. 3. The county received the computer equipment. The actual cost was $47,750, of which $42,000 was paid to the vendor before year-end. 4. The county sold a (general government) dump truck that originally cost $55,000. The county sold the truck at auction for $3,300. 5. The government leased equipment under a capital lease agreement. The capitalized cost was $120,000. The county made an initial down payment of $10,000. Required: Prepare journal entries for each of the above transactions. Identify the appropriate fund or funds used by El Dorado County.  LO1&2 Exercise 7 Johnson County incurred the following transactions during 2006: 1. The county authorized a new general obligation bond issue of $5 million par to purchase an office building with a contract price of $4,975,000. The bonds were issued for $4,960,000. 2. The county levied real property taxes of $10,000,000. Sixty per cent of the taxes levied were for local municipal governments. By fiscal year-end, 85% of the taxes were collected and remitted to the municipalities. Two per cent of the total levy was estimated to be uncollectible. 3. The escrow for the office building closed and the county paid the contract price. 4. The county paid $200,000 for interest on the bonds. Required: Prepare journal entries for each of the above transactions. Identify the appropriate fund or funds used by Johnson County.  LO3 Exercise 8 Address the following situations separately.1.For the budgetary year beginning July 1, 2006, Center Township expected the following cash flow resources: Property taxes, licenses, and fees $3,000,000 Proceeds of debt issue 1,000,000 Interfund transfers from debt service 750,000 In the budgetary entry, what amount did Center Township record for estimated revenues? 2. During the fiscal year ended June 30, 2006, Pacific City issued purchase orders totaling $7,000,000. Pacific City received $6,500,000 of invoiced goods at the encumbered amounts and paid $6,100,000 toward them before year-end. How much were Pacific City's encumbrances on July 1, 2006? 3.The following information pertains to property taxes levied ($1,035,000 total) by Palm Lake City for the calendar year 2006: Expected collections during 2006 $750,000 Expected collections in first 60 days of 2007 200,000 Expected collections during the remainder of 2007 50,000 Expected collections during January 2008 30,000 Estimated to be uncollectible 5,000 What amount did Palm Lake City report for property tax revenues in 2006?4.The following information pertains to Dodge City's general fund for 2006: Appropriations $7,000,000 Expenditures 5,500,000 Other financing sources 1,000,000 Other financing uses 3,000,000 Revenues 9,000,000 At what amount will Dodge City's total fund balance increase (decrease) in 2006? LO4 Exercise 9 The following information regarding the fiscal year ended September 30, 2006, was drawn from the accounts and records of the Jasper County general fund:Revenues and other asset inflows:Taxes$12,000,000Licenses and permits2,500,000Intergovernmental grants1,000,000Proceeds of short-term note issuances1,200,000Collection of interfund advance to other fund800,000Receipt of net assets of terminated fund1,800,000Expenditures and other asset outflows:General government expenditures7,500,000Public safety expenditures2,000,000Judicial system expenditures1,200,000Health and welfare expenditures1,750,000Equipment purchases750,000Payment to debt service fund to cover future debt service on general government bonds 500,000Total fund balance, October 1, 2005$3,000,000RequiredPrepare a statement of revenues, expenditures, and changes in fund balance for the Jaspar County general fund for the year ended September 30, 2006. LO4 Exercise 10 The unadjusted trial balance for the general fund of the City of Pegasus at June 30, 2006 is as follows: DebitsAccounts receivable$40,000Cash75,000Due from agency fund25,000Encumbrances60,000Estimated revenues975,000Expenditures750,000Taxes receivable250,000CreditsAllowance for doubtful accounts5,000Allowance for uncollectible taxes50,000Appropriations785,000Due to utility fund40,000Unreserved fund balance30,000Reserve for encumbrances60,000Revenues990,000Taxes received in advance15,000Vouchers payable200,000Supplies on hand at June 30, 2006 totaled $8,000. The $60,000 encumbrance relates to equipment ordered but not received by fiscal year-end. RequiredPrepare a balance sheet for the general fund of the City of Pegasus at June 30, 2006.  Multiple Choice Questions 1.c 2.d 3.a 4.b 5.d 6.a 7.b 8.a 9.d 10.b 11.c 12.b 13.c 14.c 15.b 16.a 17.b 18.a 19.d 20.a Exercise 1 1. CPF Cash 2,560,000 Other financing sources-bond proceeds 2,560,000 Other financing uses-operating transfers out 60,000 Cash 60,000 DSF Cash 60,000 Other financing sources-operating transfers in 60,000 2. CPF Encumbrances 2,425,000 Reserve for encumbrances 2,425,000 3. CPF Reserve for encumbrances 2,425,000 Encumbrances 2,425,000 Expenditures-capital outlay 2,445,000 Cash 2,445,000 4. CPF Residual equity transfers out 55,000 Cash 55,000 DSF Cash 55,000 Residual equity transfers in 55,000 Exercise 2 1. DSF Cash 6,000,000 Other financing sources-refunding bond proceeds 6,000,000 2. GF Other financing uses-operating transfers out 3,700,000 Cash 3,700,000 DSF Cash 3,700,000 Other financing sources-operating transfers in 3,700,000 3. DSF Expenditures-payment to refunded bond escrow agent 3,700,000 Other financing uses-payment to refunded bond escrow agent 6,000,000 Cash 9,700,000 Exercise 3 1. No entry 2. Expenditures 1,600,000 Cash 1,600,000 Cash 1,600,000 Other financing sources- reciprocal transfer from GF 1,600,000 Accounts receivable-grant 1,600,000 Grant revenue 1,600,000 3. Cash 4,500,000 Deferred grant revenue 4,500,000 4. Expenditures 3,000,000 Cash 3,000,000 Deferred grant revenue 3,000,000 Grant revenue 3,000,000 Exercise 4 Appropriations 19,000 Unreserved fund balance 1,000 Estimated revenues 20,000 Revenues 18,950 Operating transfers in 4,000 Expenditures 16,800 Encumbrances 1,200 Unreserved fund balance 4,950 Reserve for encumbrances-prior year 2,500 Expenditures-prior year 2,500 Exercise 5 Appropriations 196,500 Unreserved fund balance 11,500 Estimated revenues 208,000 Revenues 198,900 Operating transfers in 6,000 Expenditures 193,800 Encumbrances 3,200 Unreserved fund balance 7,900 Reserve for encumbrances-prior year 4,500 Expenditures-prior year 4,500 Exercise 6 1. PF Investments-marketable securities 200,000 Revenues-additions to permanent endowments 200,000 2. GF Encumbrances 48,000 Reserve for encumbrances 48,000 3. GF Reserve for encumbrances 48,000 Encumbrances 48,000 Expenditures-capital outlay 47,750 Cash 42,000 Vouchers payable 5,750 4. GF Cash 3,300 Other financing sources-proceeds from sale of general fixed assets 3,300 5. GF Expenditures-capital outlay 120,000 Cash 10,000 Other financing sources-increase in capital lease liabilities 110,000 Exercise 7 1. GF Cash 4,960,000 Other financing sources-bond proceeds 4,960,000 Encumbrances 4,975,000 Reserve for encumbrances 4,975,000 2. AF Taxes receivable 10,000,000 Liability to municipalities 6,000,000 Liability to county 4,000,000 Cash 8,500,000 Taxes receivable 8,500,000 Liability to county 3,400,000 Liability to municipalities 5,100,000 Cash 8,500,000 GF Taxes receivable 4,000,000 Allowance for uncollectible taxes 80,000 Property tax revenue 3,920,000 Cash 3,400,000 Taxes receivable 3,400,000 3. GF Reserve for encumbrances 4,975,000 Encumbrances 4,975,000 Expenditures-capital outlay 4,975,000 Cash 4,975,000 4. DSF Expenditures 200,000 Cash 200,000 Exercise 8 1.Center Township$3,000,0002.Pacific City$500,0003.Palm Lake CityCollections during 2006$750,000Expected collections in first 60 days of 2007200,0002006 property tax revenue$950,0004.Dodge CityRevenues$9,000,000Long-term debt proceeds1,000,000Expenditures(5,500,000)Operating transfer out(3,000,000)Fund balance increase$1,500,000 Exercise 9 Jasper County General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended September 30, 2006 Revenues: Taxes $12,000,000 Licenses and permits 2,500,000 Intergovernmental grants 1,000,000 Total revenues 15,500,000 Expenditures: Current operating expenditures: General government 7,500,000 Public safety 2,000,000 Judicial 1,200,000 Health and welfare 1,750,000 Total current operating 12,450,000 Capital Outlay 750,000 Total expenditures 13,200,000 Excess of revenues over expenditures 2,300,000 Other financing sources (uses): Operating transfer to debt service fund (500,000) Excess of revenues and other financing sources over (under) expenditures and other financing uses 1,800,000 Fund Balance, October 1, 2005 3,000,000 Residual equity transfer in 1,800,000 Fund Balance, September 30, 2006 $6,600,000 Exercise 10 City of Pegasus General Fund Balance Sheet June 30, 2006 Assets: Cash $75,000 Taxes receivable (net of estimated uncollectible of $50,000) 200,000 Accounts receivable (net of estimated uncollectible of $5,000) 35,000 Due from other funds 25,000 Supplies 8,000 Total assets $343,000 Liabilities and Fund Balance: Liabilities: Vouchers payable 200,000 Due to enterprise fund 40,000 Taxes received in advance 15,000 Total liabilities 255,000 Fund Balance: Reserved for encumbrances 60,000 Reserved for inventory 8,000 Unreserved 20,000 Total fund balance 88,000 Total liabilities and fund balance $343,000 Computation of Unreserved Fund Balance: Pre-closing balance $ 30,000 Add: Revenues $990,000 Appropriations 785,000 1,775,000 Deduct: Expenditures 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