When Preparing the Statement of Cash Flows for the Proprietary

question 126

Multiple Choice

When preparing the Statement of Cash Flows for the Proprietary Fund,cash flows from noncapital financing activities include all of the following EXCEPT:

• A) Receipts from customers.
• B) Proceeds and repayment of debt not clearly related to capital outlay.
• C) Grants received from and paid to other governments for noncapital purposes.
• D) Transfers to and from other funds.

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Definitions:

MODE.SNGL(data range)

A statistical function that returns the most frequently occurring value in a given data range.

Arithmetic Mean

The sum of a collection of numbers divided by the count of numbers in the collection, commonly known as the average.

Midrange

The statistical measure calculated by taking the average of the highest and lowest values in a data set.

Mode

The value that appears most frequently in a data set.