When a Governmental Entity Adopts a Basis of Accounting Other

question 26

Multiple Choice

When a governmental entity adopts a basis of accounting other than full accrual and a measurement focus that excludes long-lived assets and liabilities in its governmental fund types:

• A)It is in violation of the law.
• B)It is in violation of GAAP.
• C)It has recorded transactions in accordance with standards for presentation in the fund financial statement required by the new GASB reporting model.
• D)It has the ability to better measure the results of operations.

---

Definitions:

Curanderos

Traditional folk healers in Latin American cultures who use a variety of healing practices.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus, leading to a learned response.

Operant Conditioning

A method of education where the force of a behavior is adjusted using punishment or reinforcement.

Learning Process

The acquisition of knowledge or skills through study, experience, or teaching.