Where Should Internal Service Funds Be Presented on the Face

question 8

Multiple Choice

Where should Internal Service Funds be presented on the face of proprietary fund financial statements?

• A)they should be presented with governmental funds,not proprietary funds
• B)in a separate column to the right of Enterprise Funds
• C)in a separate set of financial statements
• D)major Internal Service Funds should be reported in separate columns

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Definitions:

Cognitive-Behavioral

A form of psychotherapy that focuses on modifying dysfunctional emotions, behaviors, and thoughts by interrogating and uprooting negative or irrational beliefs.

Insight Therapies

Therapies in which the main goal is helping people gain insight with respect to their behavior, thoughts, and feelings.

Motives

Internal driving forces that compel individuals to act in a certain way or pursue particular goals.

Cognitive Therapy

Therapy in which the focus is on helping clients recognize distortions in their thinking and replacing distorted, unrealistic beliefs with more realistic, helpful thoughts.