A Properly Prepared Schedule of Revenues, Expenditures, and Changes in Fund

question 38

Multiple Choice

A properly prepared schedule of revenues, expenditures, and changes in fund balances-budget and actual will include which of the following columns?

• A) Actual revenue and expenditure amounts on the GAAP basis.
• B) Actual revenue and expenditure amounts on the budget basis.
• C) Encumbrances outstanding at year-end.
• D) Unexpended appropriations.

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Definitions:

Restraining Forces

Factors that resist or counteract change, preventing movement towards a desired state or objective.

Resistance Change

The opposition or pushback by individuals or groups within an organization against changes in processes, systems, or culture.

Process Forces

The dynamic elements within group interactions that contribute to the method of how tasks are approached, such as communication and decision-making protocols.

Driving Forces

Elements or factors that contribute to the motivation behind actions or changes within a person or system.