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On the Statement of Revenues,expenditures,and Changes in Fund Balance Prepared

question 68

Multiple Choice

On the statement of revenues,expenditures,and changes in fund balance prepared for a debt service fund,the cash paid to retire matured serial bonds is reported as:
I.expenditures.
II.a direct deduction from unreserved fund balance.


Definitions:

Sales Revenue

The overall sum of money made from selling products or services before deducting any costs.

Direct Method

A cash flow statement preparation approach that enumerates major classes of gross cash receipts and payments.

Beginning Balance

The amount of money or value available in an account at the start of a new financial period.

Ending Balance

The amount of money or value in an account at the end of a financial period.

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