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Match the following definitions to the appropriate government accounting terms (numbered below).
A.Legally separate organization for which primary government is financially accountable
B.The use of governmental fund working capital
C.Appropriation for a specific time period
D.Governmental and Proprietary fund revenues and expenses presented using full accrual accounting
E.Approved or authorized expenditures
F.Revenues recognized when available to meet current obligations
G.Self-balancing set of accounts
H.Each state government and each general-purpose local government
I.The responsibility to demonstrate compliance with public decisions with regard to the use of financial resources
J.Governmental and Internal Service Funds assets and liabilities presented together
________ 1.Modified Accrual Basis
________ 2.Fund
________ 3.Primary Government
________ 4.Appropriation
________ 5.Statement of Net Assets
________ 6.Fiscal Accountability
________ 7.Allotment
________ 8.Component Unit
________ 9.Statement of Activities
________ 10.Expenditures
Reaction Formation
a psychological defense mechanism where an individual unconsciously replaces unacceptable thoughts or feelings with their opposites.
False Consensus Effect
The belief that others share your opinions.
Correct Consensus Effect
The tendency of individuals to overestimate the extent to which their opinions, beliefs, preferences, values, and habits are normal and typical compared to those of others.
Opinion Effect
The impact that personal beliefs, judgments, or evaluations have on an individual's perception and decision-making.
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