Question : 83. A transfer should be reported in the operating statement : 1255431

Accounting

83. A transfer should be reported in the operating statement of the General Fund as a(an):

A)Revenue or Expenditure.

B)Due from or Due to Other Funds.

C)Other Financing Source or Use.

D)None of the above, it is a direct increase or decrease to fund balance.

84. The Revenues Control account of the General Fund is debited when:

A)The budget is recorded at the beginning of the year.

B)Uncollectible taxes receivable accounts are written off.

C)Property taxes are collected.

D)None of the above.

85. The asset, equipment, used by a department accounted for by the General Fund of a governmental unit should be reported in the:

A)General Fund.

B)Government-wide statements.

C)Both (a) and (b).

D)None of the above.

86. Liabilities incurred, such as for accrued payroll, but still unpaid at year-end, should be recorded in the General Fund by a debit to which one of the following accounts?

A)Current Expense.

B)Appropriations.

C)Encumbrances.

D)Expenditures.

87. The following items were included in the City of Wilson’s General Fund expenditures for the year ended June 30, 2014:

Computer for City Clerk

$ 15,000

Maintenance on heating units for City Hall

$ 9,000

How much should be classified as capital assets in Wilson’s General Fund balance sheet at June 30, 2014?

A)$ -0-.

B)$ 9,000.

C)$15,000.

D)$24,000.

88. What would be the effect on the General Fund’s Fund Balance at the end of the current fiscal year of recording the purchase of a $15,000 new computer with a five year estimated useful life and zero salvage?

A) Reduce the General Fund’s Fund Balance $ 3,000.

B)Reduce the General Fund’s Fund Balance $15,000.

C)Reduce the General Fund’s Fund Balance $18,000.

D)Have no effect on the General Fund’s Fund Balance.

89. A local government was awarded a federal grant in the amount of $900,000 to provide for a summer youth employment program for young people. The grant was a reimbursement grant, and a notification of the grant award was received on Apri1 30, 2014. The local government expended the resources as follows:

? June, 2014, $350,000;

? July, 2014, $300,000;

? August, 2014, $250,000.

The federal government sent the funds in the month following the expenditure. The local government would recognize revenues for the fiscal year ended June 30, 2014 in which amount?

A)$900,000.

B)$650,000.

C)$350,000.

D)$ -0-.

90. The General Fund of the City of Bangor purchased water from its Water Utility Fund in the amount of $20,000. The General Fund would debit:

A)Expenditures Control.

B)Other Financing Uses-Transfers Out.

C)Water Expense.

D)None of the above; no entries would be made.

91. General Fund resources were expended in the amount of $180,000 to purchase a new fire truck. The General Fund would debit:

A)Expenditures Control.

B)Capital assets -Motor Vehicles.

C)Both (a) and (b) above.

D)None of the above; no entry is made in the General Fund when a motor vehicle is purchased because only current financial resources are recorded in the General Fund.

92. Which of the following is true regarding modified accrual accounting?

A)Revenues are recognized when measurable and available to finance expenditures of the current period.

B)Expenditures are generally recognized as the related goods or services are received.

C)Both (a) and (b) above.

D)None of the above.

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July 1, 2023

TOTAL POINTS POSSIBLE 100 Points

REQUIREMENTS

1. Identify a health problem or need for health promotion for a particular stage in the life span of a population

from a specific culture in your area (this might include age and gender population as well). Choose one of the

Leading Health Indicators (LHI) priorities from Healthy People 2020 (see the Healthy People.gov 2020 Leading

Health Indicators website link in the Assignment section for Unit 2 under “Web Links). Students in a cultural

concentration will use that specific cultural focus to complete this assignment.

2. Research a topic related to health and wellness associated with one of the Healthy People 2020 topic areas.

Students in a cultural concentration will use that specific cultural focus to complete this assignment.

3. Submit your topic to the instructor for approval at least 2 weeks prior to the assignment (during Unit 3) but

earlier if desired. All topics must be approved.

4. You will develop an educational health promotion project addressing the population/culture in your area. For

or example, if you are in the Hispanic concentration, your project might be educational interventions to

address how food choices are related to the high rates of diabetes among Latinos; or, a community project

that addresses the statistic that Hispanics experience new HIV infections at more than twice the rate of whites;

or, finding opportunities to intervene with Puerto Ricans, a Hispanic subculture, who suffer asthma at twice

the rate of the general population (2020 LHI Topic Three: Environmental Quality: (see the Healthy People.gov

2020 Leading Health Indicators website link in the Assignment section for Unit 2 under “Web Links).

5. General expectations

 All articles must be from nursing or scholarly journals and should include health promotion and wellness

content. Articles must be published within the last five (5) years. If you are unsure whether the article is

appropriate, ask your instructor. You could lose significant points if the article is not from a scholarly

source and/or appropriate to the topic.

 Please ask questions if you need clarification.

1. Writing the Paper: You will explore the topic and explain the information in writing a 3‐4 page APA formatted

paper.

a. Select a minimum of three (3) scholarly nursing or research article (published within the last 5 years) related

to your topic that include health promotion and wellness content. Students in a cultural concentration will

select at least one article specifically related to the cultural focus for this assignment. You may need to

evaluate several articles before you find appropriate selections. For more information on how to choose a

scholarly article, open the “Course Resources” tab under the “Course Home” Menu to the left of your

Learning Studio (eCollege) course page and open “What Is a Scholarly Source.”

b. Write a 3‐4 page paper (excluding the title and reference pages) using the following guidelines:

 Write brief introduction of the topic and describe why it is important to health promotion in the

specific cultural population in your area.

 Include a description of the topic and the targeted sub culture or population (include statistics).

 Explain how the project relates to the Healthy People 2020 topic area you have chosen.

 Summarize the articles; include key points or findings from the articles.

 Discuss how you used the information from the articles for your Health Promotion Project. Provide

specific examples.

 Describe the approach/approaches you developed to educate the target population about the topic.

Include specific ways to promote lifestyle changes within the specified population relative to your

specific culture. The approach should be appropriate for your cultural concentration.

 Write your conclusion and summary.

c. Your paper must follow APA format. Include a title page and a reference page. Use 12‐point Times New

Roman font and include in‐text citations (use citations whenever paraphrasing, using statistics, or quoting

from the article). Please refer to your APA manual as a guide for in‐text citations and sample reference

pages.

d. Use TurnItIn in time to make any edits that might be necessary based on the Similarity Index prior to

submitting your paper to your instructor. Consult with your instructor about the acceptable Similarity

Index for this paper.