QUESTION 13 The Debt Ratio is a. an example of a Liquidity Ratio O b. an example of an Efficiency Ratio O c. an example of a Common Ratio O d. an example of a Leverage Ratio QUESTION 14 As used in Fund Accounting, a fund a, is all of the above. O b. "reflects assets, liabilities and fund balance." OC. is a separate set of financial records. O d. is an accounting entity. QUESTION 15 The first entry on an organization's Cash Flow Statement is o a. Change in net assets b. Change in Cash c. "Cash, beginning of Year d. Net cash from Operating Activities