A Transfer Should Be Reported in the Operating Statement of the General

question 9

Multiple Choice

A transfer should be reported in the operating statement of the General Fund as aan) :

• A) Revenue or Expenditure.
• B) Due from or Due to Other Funds.
• C) Other Financing Source or Use.
• D) None of the above, it is a direct increase or decrease to fund balance.

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Definitions:

Triple Bottom Line

A sustainability framework that examines a company's social, environmental, and financial performance.

Environment Factors

Elements in the external surroundings that can influence an organism's or entity's ability to thrive, including both natural and man-made conditions.

Balanced Scorecard

A strategic planning and management system used by organizations to communicate what they are trying to accomplish and to measure and align the performance of their resources.

Integrity Management

A framework for ensuring that organizational practices adhere to a set of ethical standards and principles.