Question 31 (1 point)

Which of the following organizations or units would least likely be accounted for by an enterprise fund?

Question 31 options:

	A golf course.
	An airport.
	A motor pool.
	A sports stadium.

Question 32 (1 point)

Which of the following accounts would appropriately be included on an enterprise fund balance sheet?

Question 32 options:

	Fund Balance: No; Net PositionUnrestricted: Yes.
	Fund Balance: Yes; Net PositionUnrestricted: No.
	Fund Balance: No; Net PositionUnrestricted: No.
	Fund Balance: Yes; Net PositionUnrestricted: Yes.

Question 33 (1 point)

The Central City Golf Course, an enterprise fund, purchased a new stove for use in the course's snack shop. The debit for the entry to record the purchase should be to:

Question 33 options:

	Expenditures.
	Purchases.
	Equipment.
	General capital assets.

Question 34 (1 point)

Which of the following would be reflected in the operating statement of a proprietary fund?

Question 34 options:

	Accrual of interest expense.
	Repayment of the principal of debt.
	Issuance of debt.
	Purchase of a capital asset.

Question 35 (1 point)

How should financial information for internal service funds be reported in the government-wide financial statements?

Question 35 options:

	As part of governmental activities.
	As part of business-type activities.
	Amounts allocated proportionately between governmental and business-type activities.
	Usually as part of governmental activities, unless the internal service fund predominantly serves one or more enterprise funds.