A Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund

question 98

Multiple Choice

A governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances reported of $30 million, including capital outlay expenditures of $9 million. Capital assets for that government cost $90 million, including land of $10 million. Depreciable assets are amortized over 20 years, on average. The reconciliation from governmental changes in fund balances to governmental activities changes in would reflect aan:

• A) Decrease of $1 million.
• B) Increase of $l million.
• C) Increase of $5 million.
• D) Decrease of $4 million.

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Definitions:

Humanistic Psychologist

A psychologist focused on individual potential and the importance of growth and self-actualization.

Wilhelm Wundt

Recognized as the father of experimental psychology, he established the first psychological laboratory in Leipzig, Germany, in 1879.

Sigmund Freud

A neurologist from Austria who initiated psychoanalysis as a technique to treat mental disorders through conversational therapy between a psychoanalyst and their patient.

Canadian University

An institution of higher education and research, located in Canada, that offers undergraduate and graduate degrees in various fields.