Which of the Following Items Would Not Require an Adjustment

question 21

Multiple Choice

Which of the following items would not require an adjustment to convert governmental fund information to governmental activities in the statement of net position?

• A) Due to Debt Service Fund
• B) Due to an Enterprise Fund
• C) Due from a Special Revenue Fund
• D) Due to Capital Projects Fund.

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Definitions:

Costs Equals Revenues

This refers to a break-even point where the amount of money a company makes from selling goods or services equals the amount it costs to produce them.

Break-even Analysis

An examination to determine the point at which revenue received equals the costs associated with receiving the revenue.

Capacity Decision

Decision-making relating to the amount of resources, such as production volume or manpower, necessary to meet a specified demand.

Bottlenecks

Points of congestion or obstruction in a system, process, or organization where the flow is significantly slowed or stopped, leading to inefficiency or delays.