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1. Which of the following statements is true for both governmental organizations and for-profit organizations?
2. Which of the following statements regarding primary sources of accounting and financial reporting standards is false?
3. James Black is reviewing his city's financial reporting because he wants to run for the city council. He is concerned that the city is not using its resources effectively. James is primarily interested in:
4. What are the components that are included in the minimum requirements for general purpose external financial reporting?
5. Under GASB standards, financial information useful for assessing operational accountability is primarily reported in which financial statements?
6. Which of the following is not a required section of a federal agency or department’s performance and accountability report (PAR)?
7. The primary reason that not-for-profit (NFP) organizations should report expenses incurred for program purposes separately from those for supporting services such as management and general and fund-raising is that
8. For each characteristic, concept, or financial reporting requirement listed, indicate a Y for yes in the type of organization column if the item applies to that type of organization or N for no if it does not apply.
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