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.

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Definitions:

Amylase

An enzyme that helps in the digestion of carbohydrates by breaking down starches into simpler sugars.

Lipids

A class of organic compounds that are fatty acids or their derivatives and are insoluble in water but soluble in organic solvents. They serve as a major energy store and play roles in cell membrane structure.

Uvula

The uvula is the small, fleshy, conical mass that hangs from the posterior edge of the middle of the soft palate, visible when one opens the mouth widely.

Larynx

is the voice box located in the throat, responsible for producing sound, protecting the airway during swallowing, and regulating the flow of air during breathing.