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19. Governmental funds, other than the General Fund, are considered majot I. Total Assets, Liabilities, Revenues, or Espendlitures of that individua) wovern or a fund

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19. Governmental funds, other than the General Fund, are considered majot I. Total Assets, Liabilities, Revenues, or Espendlitures of that individua) wovern or a fund are at least 10% of the corresponding total (assets, liabilities, and so IL. Total Assets, Liabilities, Revenues, or Expenditures of thnte funds fund are at least 5% of the corresponding total for all governmental funds and enterprise combined. A) I only B) II only C) Either I or II, but need not be both. D) Both I and I1. 40. Proceeds of tax supported bonds are recogni zed in a capital projects fund as aan): A) Revenue. B) Liability C) Other Financing Source. D) Other Financing Use 41. When a payment is due to a contractor firom capital projects fund resources, the be to: A) A capital asset account. B) Encumbrances Control. C) Expenditures-Capital Outlay. None of the above, no entry is made until payment. Cash provided by the General Fund for a capital project would be recorded in a capital projects fund as a (an): 42. A) Revenue. B) Other Financing Use Direct addition to Fund Balance. D) Other Financing Source- Transfer In. 43. Centralized purchasing, computer services, and janitorial services are examples of activitie that are commonly reported in: Enterprise funds. Capital project funds. ) Debt service funds D) Internal service funds

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