The Fund Financial Statements Included in the Basic Financial Statements

question 42

Multiple Choice

The fund financial statements included in the basic financial statements include separate balance sheets (or statements of net position) for all of the following except

• A) Fiduciary funds.
• B) Governmental funds.
• C) Proprietary funds.
• D) Discretely presented component units.

---

Definitions:

Secondary Appraisals

The cognitive process of evaluating the possible ways to cope with a threat or challenge after an initial assessment of its potential harm or challenge.

Stressful Situation

A scenario or event that triggers a state of tension or anxiety in individuals, challenging their ability to cope effectively.

New Social Movement

Collective actions that emerged from the 1960s onwards, focusing on issues like human rights, environmentalism, and social equality.

Women's Movement

A series of campaigns for reforms on issues such as reproductive rights, domestic violence, maternity leave, equal pay, women's suffrage, and sexual harassment.