1. Which funds typically record budgets? 2. Journal entry to record an entry when a contract is awarded on a building. 3. What type of fund balance would a debt service fund and fund use? 4. Debt service funds, including whether to use them for capital leases, what type of accounting they use (i.e.modified or accrual), and whether a separate fund is required for each obligation. 5. Requires the calculation of debt service fund expenditures for a year based on facts provided. 6. How to handle premiums from bonds when issued for a capital projects fund? 7. How to record proceeds from a bond issuance into the capital projects fund? 8. What an internal service fund is used to account for? 9. What the Restricted Net Position fund balance account is used for? 10. What solid waste landfills are required to account for? 11. An internal service fund covering risk financing activities and how it would account for claims as what type of expense? 12. What financial statements are required for a proprietary fund? 13. What statements should long-term liabilities be recorded in for enterprise funds? 14. How bond proceeds would be shown on a Cash Flow Statement for a proprietary fund? 15. How Fiduciary Funds are presented in the government-wide statements? 16. How Fiduciary Funds are shown by fund type along with the concept above? 17. Investment trust funds and private purpose trust funds are? 18. What terminology is used for Statement of Changes in Fiduciary Net Position? 19. How employee contributions would be recorded in the Pension Trust Fund? 20. What Fiduciary Fund would be used to account for student scholarships? 21. Whatfund would be used to account for trust assets and related income for the general citizenry? 22. What accounts are included the equity section of governmental-wide statements? 23. What type of accounting is used for governmentalfunds and government-wide statements? 24. What adjustment is required for converting bond proceeds from a governmentalfund to government-wide statements? 25. How to account for infrastructure assets using the modified approach? 26. What is shown in program revenues and what type of accounting is used for the government- wide Statement of Activities? 27. What to include in the governmental activities column on the government-wide balance sheet? 28. Requiring converting revenue from the modified accounting basis to the accrual basis? 29. What type of entities would be included in special purpose governments? 30. What statements are required for a special purpose government engaged in both governmental and business type of activities? 31. What statements are required for special purpose government involved only in Fiduciary activities? 32. How to account for a change in a pension plan where benefits are increased? 33. How to account for a governments pension liability in a statewide plan and what to do in its statements if it's share exceeds the percentage shown on the statewide plan? 1. Which funds typically record budgets? 2. Journal entry to record an entry when a contract is awarded on a building. 3. What type of fund balance would a debt service fund and fund use? 4. Debt service funds, including whether to use them for capital leases, what type of accounting they use (i.e.modified or accrual), and whether a separate fund is required for each obligation. 5. Requires the calculation of debt service fund expenditures for a year based on facts provided. 6. How to handle premiums from bonds when issued for a capital projects fund? 7. How to record proceeds from a bond issuance into the capital projects fund? 8. What an internal service fund is used to account for? 9. What the Restricted Net Position fund balance account is used for? 10. What solid waste landfills are required to account for? 11. An internal service fund covering risk financing activities and how it would account for claims as what type of expense? 12. What financial statements are required for a proprietary fund? 13. What statements should long-term liabilities be recorded in for enterprise funds? 14. How bond proceeds would be shown on a Cash Flow Statement for a proprietary fund? 15. How Fiduciary Funds are presented in the government-wide statements? 16. How Fiduciary Funds are shown by fund type along with the concept above? 17. Investment trust funds and private purpose trust funds are? 18. What terminology is used for Statement of Changes in Fiduciary Net Position? 19. How employee contributions would be recorded in the Pension Trust Fund? 20. What Fiduciary Fund would be used to account for student scholarships? 21. Whatfund would be used to account for trust assets and related income for the general citizenry? 22. What accounts are included the equity section of governmental-wide statements? 23. What type of accounting is used for governmentalfunds and government-wide statements? 24. What adjustment is required for converting bond proceeds from a governmentalfund to government-wide statements? 25. How to account for infrastructure assets using the modified approach? 26. What is shown in program revenues and what type of accounting is used for the government- wide Statement of Activities? 27. What to include in the governmental activities column on the government-wide balance sheet? 28. Requiring converting revenue from the modified accounting basis to the accrual basis? 29. What type of entities would be included in special purpose governments? 30. What statements are required for a special purpose government engaged in both governmental and business type of activities? 31. What statements are required for special purpose government involved only in Fiduciary activities? 32. How to account for a change in a pension plan where benefits are increased? 33. How to account for a governments pension liability in a statewide plan and what to do in its statements if it's share exceeds the percentage shown on the statewide plan