In Reconciling the Total Fund Balances of the Governmental Funds

question 46

Multiple Choice

In reconciling the total fund balances of the governmental funds to the net position of governmental activities, which of the following would be added to the net position of governmental activities?

• A) Accumulated depreciation.
• B) Premium on bonds payable.
• C) Construction work in progress.
• D) Bond interest payable.

---

Definitions:

Mood Stabilizers

Medications used to treat mood disorders, such as bipolar disorder, by preventing extreme swings in mood.

Treatment Compliance

The extent to which a patient correctly follows medical advice, including adherence to taking medications and following prescribed therapy regimens.

Neurotransmitters

Chemical messengers that transmit signals across a chemical synapse from one neuron (nerve cell) to another target neuron, muscle cell, or gland cell.

ECT

Electroconvulsive Therapy, a psychiatric treatment in which seizures are electrically induced in patients to provide relief from mental disorders.