Which of the Following Statements Regarding Employer Reporting of Pension

question 82

Multiple Choice

Which of the following statements regarding employer reporting of pension or other employee benefit trust funds is not correct?

• A) Contributions by the governmental funds are recorded as expenditures.
• B) Unfunded amounts are reported in the government-wide statements.
• C) Proprietary funds record an expense equivalent to the required contribution.
• D) Governmental funds report unfunded amounts as a fund liability.