The Accrual Basis of Accounting Applicable to Proprietary Fund Types

question 64

Multiple Choice

The accrual basis of accounting applicable to proprietary fund types requires that exchange revenues be recognized when

• A) Earned.
• B) Collected in cash.
• C) Authorized by the budget ordinance.
• D) Measurable and available.

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Definitions:

Spontaneous Recovery

The reappearance of conditioned responses after a period of rest and without further conditioning.

Waterfowl

Aquatic birds that are typically found in freshwater or sea near coastlines, including ducks, geese, and swans.

Higher-order Conditioning

A form of learning in which a stimulus is first made meaningful or consequential for an organism through an initial step of learning, and then that stimulus is used as a basis for learning about some new stimulus.

Second CS

In classical conditioning, a new neutral stimulus that becomes associated with the conditioned stimulus, leading to a conditioned response.