You will need the Village Officer's Handbook--Appendix A as well as the financial statements for the year ended June 30, 2016, for the City of Detroit. Financial Statements can be found at www.detroitmi.gov (type "CAFR" into the search box).

1) Suppose Detroit decides to add an occupancy tax to be collected by all local hotels. These revenues will be restricted by state law for the promotion of tourism. These tax revenues will be reported in the government-wide statement of activities as:

a) General Revenues

b) Program Revenues of the city's Recreation and Culture Department, which is assigned responsibility for promoting tourism.

c) Either A or B, at the city's discretion.

d) Neither A nor B. These revenues should be reported only in the special revenue fund.

2.) Which of the following inflows to a governmental fund would be classified as an Other Financing Source?

a)Sales taxes.

b)Proceeds of bonds issued

c)Interfund Transfer In

d)Both B and C.

3.) Use Appendix A-1 of the Village Officer's Handbook (found in Module 2) to answer the following question. Which of the following account numbers would most likely be used to report the receipt of swimming pool fees if a special revenue fund is used.

a)B4--F-153-1

b)A1--F-153-1

c) A1--E-153-1

d)B4--E-153-1