Which Financial Statement May Be Presented as Required Supplementary Information

question 5

Multiple Choice

Which financial statement may be presented as required supplementary information?

• A) Government-wide statement of cash flows.
• B) General Fund and major Special Revenue Funds statement of revenues, expenditures, and changes in fund balances-budget and actual.
• C) Proprietary fund statement of cash flows.
• D) Discretely presented component units statement of net position.

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Definitions:

Factual Memory

The aspect of memory concerned with recalling objective information and experiences.

Semantic Memory

A type of long-term memory involving the conscious recall of facts and concepts not drawn from personal experience.

Episodic Memory

The type of long-term memory that involves the recollection of specific events, situations, and experiences, including their time and place.

Nondeclarative Memory

a type of long-term memory that unconsciously and effortlessly retrieves information, including procedural memory for skills and habits, emotional responses, and learned reflexes.