1. Which of the following categories of fund balances for a governmental fund are LEAST restricted:
   1. Nonspendable
   2. Assigned
   3. Committed
   4. Restricted
2. What combination of accounting method and measurement basis is typically used by the general fund in its fund statements?
   1. Full accrual/all economic resources
   2. Full accrual / current financial resources
   3. Modified accrual/ all economic resources
   4. Modified accrual/ current financial resources
3. Under modified accrual, what property tax receipts related to a particular fiscal year should be counted as revenue for that year?
   1. Only receipts received in cash during the year
   2. All receipts related to that year received either before the year starts, or during the year, but nothing received afterward.
   3. All receipts related to that year received at any time up until 60 days after the end of the year
   4. All receipts related to that year received at any time up until 120 days after the end of the year