Question 1   The governmental GAAP hierarchy was established by     The American Institute of Certified Public Accountants (AICPA)     The Financial Accounting Foundation (FAF)     The Government Accountability Office (GAO)             Question 2   Since there is an absence of profit motivation in governmental or other not for profit organization activities the following behavior would be considered ethical           Question 3   The General Fund           Question 4   When recording the budget for a governmental  agency the entry would be as follows:           Question 5   The entry to record the billing of taxes by a government is:           Taxes Receivable - current  debit and Revenue and estimated Uncollectable accounts credit       Cash debit and Revenue from Taxes credit     There is no entry until the tax money is received           Question 6   Which of the following expenditures would be recognized when acquired:     Claims and judgments     Pensions       Capital out lay                 Question 7   The usual classifications for expenditure recognition for bonds include all of the following except:     Interest     Fiscal agent fees     Budget appropriations  revenue           Question 8   An example of an external fiduciary relationship would include:       Question 9   The adjustment for general capital asset depreciation would be:           Question 10   Assume that the fair market value of investments in a Debt Service Fund decreased by $25,000 as of the end of the fiscal year