57. The GASB has the responsibility for establishing financial accounting standards for all of the following entities EXCEPT A) school districts. B) veterans hospitals. C) state and local government entities. D) civic organizations 58. What journal entry should be made at the end of the fiscal year to close out encumbrances for which goods and services have not been received? A) Debit reserve for encumbrances and credit fund balance B) Debit encumbrances and credit reserve for encumbrances. C) Debit reserve for encumbrance and credit encumbrances. D) Debit fund balance and credit encumbrances. 59. All NNOs have current restricted funds and unrestricted funds EXCEPT: A) VHWOs B) colleges and universities C) ONNOs D) hospitals 60. Customers' meter deposits which cannot be spent for normal operating purposes would be classified as restricted cash in the balance sheet of which fund? A) Internal Service B) Enterprise C) Agency D) Trust 61. When the donor has specified a particular date or event after which the principal of the Endowment Fund may be expended, the Endowment Fund is referred to as a(n): A) quasi endowment fund B) pure endowment fund C) expendable endowment fund. D) term endowment fund. 62. Admissions, counseling and registration are considered to be: A) student services. B) institutional support. C) auxiliary enterprises. ucational and general services