Order-Filling Costs

question 93

Multiple Choice

Order-filling costs:

• A) Include samples.
• B) Cannot often be effectively managed as an engineered-cost center.
• C) Usually have a relatively clear relationship to sales volume.
• D) Include commissions.

Recognize the different fiduciary funds and their usage in governmental accounting.

Understand the implications of specific decisions (e.g., city council decisions) on fund balance designations.

Identify the entities responsible for establishing accounting principles for governmental entities and their origins.

Distinguish between proprietary and governmental funds, including examples of operations accounted for by each.

---

Definitions:

Perry Preschool Program

A preschool program in Ypsilanti, Michigan, started in the 1960s, designed to provide early childhood education to young children from low-income families to improve their intellectual and social development.

Ypsilanti

A city located in Washtenaw County in the U.S. state of Michigan, often associated with research and education due to the presence of Eastern Michigan University.

Developmentally Appropriate Practice

Education that focuses on the typical developmental patterns of children (age-appropriateness) and the uniqueness of each child (individual-appropriateness). Such practice contrasts with developmentally inappropriate practice, which relies on abstract paper-and-pencil activities presented to large groups of young children.

Mentally Active

The state of engaging in activities or exercises that stimulate cognitive functions and contribute to brain health.