This Determines If All Required Data Items Have Been Entered

question 61

Multiple Choice

This determines if all required data items have been entered.

• A) completeness check
• B) field check
• C) limit check
• D) range check

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Definitions:

GASB Concepts Statement No. 1

A document issued by the Governmental Accounting Standards Board outlining objectives and concepts that guide the development of accounting and financial reporting standards for state and local governments.

Primary Users

The main audience or recipients of financial reports, typically considered to be existing and potential investors, lenders, and other creditors.

Capital Projects Fund

A governmental accounting fund used to account for financial resources set aside for the acquisition or development of major capital assets.

Governmental Fund Financial Statements

Financial reports that focus on the sources, uses, and balances of governmental funds and provide insight into fiscal accountability.