QUESTION 45 The following items were among New Jersey City's expenditures from the general fund during the year ended 30, year 1: Furniture for City Hall $245,000 Computers for property assessor's office How much should be classified as fixed assets in New Jersey City's general fund balance sheet at June 30, year 4,900 A. $245,000 B. $159,900. C. $0. D. $4,900. QUESTION 46 The following balances are included in the subsidiary records of Middle Village's Parks and Recreation Department at March 31, year 3: Appropriations-supplies $7,500 Expenditures-supplies 4,500 Encumbrances-supply orders 750 How much does the Department have available for additional purchases of supplies? A $3,000, a $2,750, c $2,250. D.SO. QUESTION 48 Capital Projects Fund Assets $3,480,000 Liabilities 1,100,000 Revenues 7,232,000 Expenditures / Expenses 5,859,000 The Special Revenues Fund: Special Revenues Fund $ 2,730,000 1,960,000 2,013,000 1,990,000 Debt Services Fund $500,000 30,000 1,725,000 1,300,000 Total Governmental Fund $ 42,000,000 13,580,000 17,770,000 12,460,000 Total Governmental + Enterprise Fund $ 52,000,000 21,570,000 31,222,000 18,170,000 Does not meet major fund criteria. Meets major fund criterial for Assets. Does not meet major fund criteria for Liabilities. Meets major fund criteria for Expenditures. QUESTION 49 Capital Projects Fund $3,480,000 1,100,000 7,232,000 5,859,000 Special Revenues Fund $2,730,000 1,960,000 2,013,000 1,990,000 Debt Services Fund $500,000 30,000 Assets Liabilities Revenues Expenditures / Expenses Total Governmental Enterprise Fund $ 52,000,000 21,570,000 31,222,000 18,170,000 Total Governmental Fund $ 42,000,000 13,580,000 17.770,000 12,460,000 1,300,000 Which of the following revenues of the three (3) funds indicated is not considered major: A. Capital Projects None of the funds meet the 10/5 percent criteria for revenues. Special Revenues. Debt Services