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MSB WTR10 AC 330 XM1

MSB GovNFP Unit 5

What is the measurement focus of governmental funds? flow of current financial resources
What is the tax levy? It is the amount billed to taxpayers.
What is the calculation to determine the initial required tax levy? Levy = Revenues required / Estimated collectible proportion.
What are the two methods of inventory accounting? Purchases method and Consumption method
The purchase method is consistent with? Modified accrual basis
The consumption method is consistent with? Accrual basis
What is an interfund loan? Loans made from one fund to another with the intent that they be repaid.
What is it called when you have nonreciprocal activity between funds with no intention to repay. Interfund transfer
Interfund loans or transfers between governmental fund and an enterprise fund is called? Inter-activity transaction
An intra-activity transaction is? A transaction between two governmental funds.
Created by: debconnell