Which of the Following Statements Regarding Employer Reporting of Pension

question 81

Multiple Choice

Which of the following statements regarding employer reporting of pension trust funds is not correct?

• A) Contributions by the governmental funds are recorded as expenditures in the General Fund.
• B) The net pension liabilities are reported in the government-wide statements.
• C) The net pension liabilities of proprietary fund employees are reported in the proprietary fund-basis statements
• D) Governmental funds report net pension liabilities of governmental fund employees as a fund liability.

---

Definitions:

Anti-Social Behaviour

Actions that harm or lack consideration for the well-being of others, often violating social norms and laws.

Biological Perspective

An approach in psychology that examines behaviors, emotions, and thoughts through the lens of biological processes, such as genetics and neurochemistry.

Deviant Learning Environment

A situation or context where individuals learn to engage in behavior that deviates from the socially accepted norm.

Differential Association

A theory in criminology suggesting that individuals learn deviant behavior from those close to them who provide models of and opportunities for deviance.