An Enterprise Fund Is Donating a Capital Asset with a Net

question 30

Multiple Choice

An Enterprise Fund is donating a capital asset with a net book value of $25,000 to a general government department. The entry that should be recorded for the Enterprise Fund would be

• A) A debit to nonoperating expense and a credit to capital assets.
• B) A debit to transfer out and a credit to capital assets.
• C) A debit to capital contribution and a credit to capital assets.
• D) A debit to other financing use and a credit to capital assets.

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Definitions:

Biological Factors

Inherent physiological attributes that can influence the development and behavior of an individual, including genetics, brain chemistry, and hormones.

DSM-I

The first edition of the Diagnostic and Statistical Manual of Mental Disorders, published by the American Psychiatric Association to standardize the classification of mental disorders.

Beck Et Al. (1962)

Refers to a seminal research study by psychologist Aaron Beck that contributed to the understanding of depression, introducing the concept of negative cognitive bias.

Inter-Rater Agreement

The extent to which two or more raters or judges agree on evaluations or assessments.