Revenue bonds sold by a water utility fund, upon sale, would be recorded in an enterprise fund as:

a.	Other Financing SourcesProceeds of Bonds

b.	A liability

c.	A direct addition to Net Assets

d.Nonoperating RevenuesProceeds of Bonds

Indicate which of the following would not be an example of an internal service fund:

a.City Self-Insurance Fund

b.City Print Shop

c.City Data Processing Service Center

d.City Airport

Which of the following is true regarding pension accounting and reporting for state and local governments?

a.The Statement of Changes in Fiduciary Net Position reports additions and deductions, computed on the accrual basis

b.Both of the above

c.Neither of the above

d. When the General Fund makes a contribution to a pension trust fund, the account Expenditures is debited