Accounting 4070/8096 Exam 1b
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1 Accounting 4070/8096 Exam 1b Chapters 1,2,13,14 Name Section Row I Multiple Choice (2 points each, 44 points total) Read the following questions carefully and indicate your answer to each question by placing a circle around the letter preceding the one best answer 1 Which of the following organizations has authority to recommend accounting and financial reporting standards for the federal government? a Federal Accounting Standards Advisory Board b Securities and Exchange Commission c Governmental Accounting Standards Board d Financial Standards Accounting Board 2 Under GASB Statement 34, capital assets a must be reported in government-wide statements but are not reported in any of the fund financial statements b must be reported in government-wide statements and in proprietary fund financial statements c are not to be reported in either government-wide or fund financial statements d are to be reported but not depreciated in government-wide and fund financial statements 3 Under GASB Statement 34, accrual accounting is used for: a government-wide financial statements only b government-wide financial statements and proprietary fund financial statements only c government-wide, proprietary fund, and fiduciary fund financial statements only d government-wide and all fund financial statements 4 GAAP for Cook County Hospital, a public hospital, would be established by the: a American Institute of Certified Public Accountants b Governmental Accounting Standards Board c Financial Accounting Standards Board d Hospital Financial Management Association 5 Notre Dame University, a private institution, has GAAP established by the a American Institute of Certified Public Accountants b Governmental Accounting Standards Board c Financial Accounting Standards Board d National Association of College and University Business Officers 6 The government-wide financial statements include a a statement of activities b a combined balance sheet for all the governmental funds c a statement of revenues, expenses, and changes in fund net assets d a statement of fiduciary net assets
2 7 What constitutes the basic financial statements of a government? a Government-wide financial statements and fund financial statements b Government-wide financial statements and fund financial statements and required supplementary information c Government-wide financial statements d The entire financial section of the comprehensive annual financial report 2 8 Financial reporting by fund type a Means that all assets and all liabilities of each governmental unit must be accounted for by one of the fund types set forth in the GASB Codification b Is optional under GAAP, but is generally required by state laws for governmental units c Is required by generally accepted accounting principles for state and local governmental units d Is the same kind of accounting used by business organizations 9 The activities of a city s landfill, which offers its services to the general public on a user charge basis, should be accounted for in a An internal service fund b A special revenue fund c The General Fund d An enterprise fund 10 The measurement focus and basis of accounting of fiduciary funds are most similar to a Proprietary funds b Permanent funds c Governmental funds d None of the above 11 On June 30, year 6, a donor pledged $3,000 to a not-for-profit organization to be paid in year 8 The donor imposed no restriction on the use of the funds How should the pledge be treated in the financial statements for the year ended December 31, year 6? a unrestricted contribution revenue b temporarily restricted contribution revenue c as a liability deferred revenue d not recorded in year 6 12 A nonprofit is seeking a donation of services it would normally purchase if not provided by donation What additional characteristics must the service have to recognize the contribution? a The service creates or enhances a nonfinancial asset b The service requires specialized skills and is provided by individuals possessing those skills c Either a or b above d Both a and b above
3 3 13 A donor made a conditional promise to give $10 million in unrestricted resources to a nonprofit organization if it could raise the same amount from other donors At the date of the promise the nonprofit organization should a Not record the $10 million as a contribution until the condition is met b Record the $10 million as a temporarily restricted contribution, and then reclassify it to unrestricted when the condition is met c Record the $10 million as an unrestricted contribution when the promise is made d Record the $10 million as a temporarily restricted contribution and record expenses from temporarily restricted resources when incurred 14 A not-for-profit organization received a pledge of support on January 1, year 2, to be paid in annual installments beginning on December 31, year 2 The present value of the pledge was determined to be $36,000 (discounted at 6 percent) What amount of contributions and interest revenue should the organization report in its December 31, year 2, Statement of Activities? Contribution Interest Revenue a $36,000 $0 b $36,000 $2,160 c $38,160 $2,160 d $0 $0 15 Which of the following is not a part of Form 990? a Expenses broken down by function, including program, management and general, and fund-raising b A list of officers, directors, trustees, and other key employees and their salaries c A balance sheet d An auditor s report 16 Which of the following is a reason why an NPO might fail to qualify for tax-exempt status? a Its primary purpose is to operate a social, recreational, or country club b Its officers are paid excessive wages c It is operated primarily for the benefit of its members d It has unrelated business income 17 The Internal Revenue Service may impose intermediate sanctions on a tax-exempt organization that gives an officer a Excessive compensation b More than the fair rental value for property owned by the officer c A bargain on the sale of assets d All of the above are transactions that may result in intermediate sanctions 18 The income most likely to be considered unrelated business income of a human service organization that provides immunizations to children in the community is a Rental of extra space in the building b Gain on the sale of equipment no longer needed by the organization c Interest and dividend income on investments d Regular sale of sweatshirts with the organization's logo on it at a price considerably above cost
4 19 A tax-exempt organization that receives its support primarily from a large number of individuals or corporations and a relatively small amount from investment income is called a a Private foundation b Public charity c Public foundation d Voluntary health and welfare organization 4 20 The incorporating documents that have an internal focus and describe the functional rules of the organization are the a By-laws b IRS Form 990 c Minutes of the Board meetings d Articles of incorporation 21 A good measure of whether the NPO is a going concern and can sustain its operations into the future is a Percentage of total expenses spent on the program function as opposed to support function b Total revenues divided by total expenses c Percentage of unrestricted net assets to operating expenses d Both B and C 22 A good measure of whether the NPO is liquid and can meet its short-term obligations is a Percentage of total expenses spent on the program function as opposed to support function b Current assets divided by current liabilities c Total revenues divided by total expenses d Percentage of unrestricted net assets to operating expenses
5 II Problems 5 1 (5 points) Below is a list of characteristics of entities To indicate that an entity possess the characteristic, place an X in the appropriate column Each characteristic may apply to none, one, two, or all three entities Characteristic Business Entity Nonprofit Entity Governmental Entity a Lacks a profit motive b Has the power to enact and enforce a tax levy c Receives a significant amount of its resources from resource providers that do not expect to receive proportional resources in return d Lacks transferability of ownership interests e Pays taxes
6 6 2 (15 points) Below are listed several transactions of the city of Rabat For each transaction, indicate the fund where the transaction should be recorded by placing your answer (A through K) in the space provided Each answer may be used once, more than once, or not at all A General Fund E Permanent Fund I Private Purpose Trust Fund B Special Revenue Fund F Internal Service Fund J Investment Trust Fund C Capital Projects Fund G Enterprise Fund K Pension Trust Fund D Debt Service Fund H Agency Fund a The city receives a share of the state s gasoline tax The money can only be used for street maintenance b Rabat operates a tourist bureau that promotes tourism to the city and also provides tourist information booths at the airport and train station that provide free assistance to travelers c The city government makes its semiannual payment of interest on bonds issued to pay for the construction of an addition to the city s water utility d A city government sells police cars no longer in use No restrictions have been placed on the proceeds Which fund should account for the receipt of the proceeds? e A wealthy citizen provided a large gift that must be held in trust in perpetuity with the interest to be used to promote economic development in the low income areas of the city f g A majority of Rabat citizens voted to allow the city government to issue 10-year serial bonds to finance the construction of a new water park in the city s largest park In which fund will the proceeds of the bond issue be recorded? The city operates a central motor pool used by city departments? h The city levied the 2006 property taxes i The city received a federal grant to be used to operate a summer youth program j Salaries paid to employees of the city owned water utility
7 7 3 (20 points) The Al Akhawayn Museum of Cultural History (a nongovernmental NPO) opened in year 1 The trial balance shown below is for January 1, year 2, and they engaged in the transactions listed in part a of this problem during year 2 Prepare entries in proper form for each of the transactions Then determine the amounts requested in part b after closing entries are recorded Do NOT record the closing entries Al Akhawayn Museum of Cultural History Trial Balance January 1, year 2 Cash $ 4,200 Temporary Investments 155,000 Contributions Receivable 52,000 Equipment (net) 285,000 Long-term Investments 380,800 Accounts Payable $ 18,900 Unrestricted Net Assets 153,100 Temporarily Restricted Net Assets 285,000 Permanently Restricted Net Assets 420,000 Total $877,000 $877,000 a (1) One-half of the contributions receivable were collected in cash These amounts were pledged in year 1 to provide operating funds for year 2 (2) A new museum display was built at a total cost of $120,000 Funds for the new display had been given during the preceding year as part of a fund raising campaign for new museum displays (3) Entrance fees for the museum for year 2 totaled $27,000
8 (Problem 3 continued) 8 (4) During year 2 donors provided $160,000 in cash and pledged $35,000 to be paid in year 3 (5) Total expenses to operate the museum in year 2 amounted to $205,000, including $22,000 of depreciation (6) On December 30, year 2, a donor pledged $25,000 to be paid if the museum raises an additional $25,000 from other donors by June 30, year 3 b Determine the amount of net assets for Al Akhawayn Museum of Cultural History on December 31, 2006 after closing entries are posted Unrestricted Net Assets $ Temporarily Restricted Net Assets $ Permanently Restricted Net Assets $
9 9 4 (16 points) Prepare the Statement of Activities for the Ifrane Mountaineering Institute (a nongovernmental NPO) for the year ending December 31, year 5 The December 31, year 5, preclosing trial balance for Ifrane Mountaineering Institute is shown below Each account has its normal balance Cash 36,050 Contributions-Permanently Restricted 500,000 Contributions Receivable 14,000 Membership Fees Revenue 25,000 Buildings and Equipment 3,500,000 Guide Fees Revenue 397,500 Accumulated Depreciation 450,000 Gains on Permanent Investments 105,000 Long-term Investments 2,500,650 Reclassification from Temporarily Accounts Payable 18,600 Restricted Net Assets 65,000 Accrued Liabilities 2,100 Reclassification to Unrestricted Unrestricted Net Assets 242,000 Net Assets 65,000 Temporarily Restricted Net Assets 1,800,000 Mountaineering Expedition Expenses 450,000 Permanently Restricted Net Assets 3,000,000 Classroom Training Expenses 75,500 Contributions-Unrestricted 111,000 Administrative Expenses 80,000 Contributions-Temporarily Restricted 25,000 Fund Raising Expenses 20,000 Ifrane Mountaineering Institute Statement of Activities For the Year Ending December 31, year 5
10 Multiple Choice Answers 10 Question No Answer Question No Answer Question No Answer 1 a 10 a 19 b 2 b 11 b 20 a 3 c 12 c 21 d 4 b 13 a 22 b 5 c 14 b 6 a 15 d 7 a 16 c 8 c 17 d 9 d 18 d Problems 1 Characteristic Business Entity Nonprofit Entity Governmental Entity a X X b maybe X c X X d X X e X X X
11 2 a B f C b A g F c G h A d A i B e E j G 11 3 a (1) Cash 26,000 Contributions Receivable 26,000 Reclassification from Temp Restricted 26,000 Reclassification to Unrestricted 26,000 (2) Museum Displays 120,000 Cash 120,000 Reclassification from Temp Restricted 120,000 Reclassification to Unrestricted 120,000 (3) Cash 27,000 Entrance Fees Revenue 27,000 (4) Cash 160,000 Contributions Receivable 35,000 Contributions Unrestricted 160,000 Contributions Temp Restricted 35,000 (5) Expenses 205,000 Cash 183,000 Accumulated Depreciation 22,000 (6) No Entry b Unrestricted Net Assets $ _281,000_ Unrestricted Temp Restricted Perm Restricted 153, , ,000 26,000 (26,000) 120,000 (120,000) Temporarily Restricted Net Assets $ _174,000_ 27, ,000 35,000 (205,000) 281, , ,000 Permanently Restricted Net Assets $ _420,000_
12 4 Ifrane Mountaineering Institute Revenues, Gains, and Other Support Statement of Activities For the Year Ended December 31, year 5 Unrestricted Temporarily Restricted Permanently Restricted Contributions $111,000 $25,000 $500,000 $636,000 Guide Fee Revenues $397,500 $397,500 Membership Fee Revenues $25,000 $25,000 Net Assets Reclassified from Temporarily Restricted $65,000 ($65,000) $ 0 Gain on Investments $105,000 $105,000 Total Revenues, Gains, and Other Support $703,500 ($40,000) $500,000 $1,163,500 Expenses and Losses Program Expenses Mountaineering Expeditions $450,000 $450,000 Classroom Training $75,500 $75,500 Administrative Expenses $80,000 $80,000 Fund Raising Expenses $20,000 $20,000 Total Expenses and Losses $625,500 $625,500 Total Changes in Net Assets $78,000 $(40,000) $500,000 $538,000 Net Assets, December 31, 2004 $242,000 $1,800,000 $3,000,000 $5,042,000 Net Assets, December 31, 2005 $320,000 $1,760,000 $3,500,000 $5,580,000
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