Bus 634 final exam | Business & Finance homework help

Final Exam, comprehensive 107 points total
Please use the Word template provided to complete and submit the test.  Good luck!!
1. Not-for-profit health care organization financial statements include a

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a. Statement of Cash Flows c. Statement of Revenues, Expenses, and Changes in Fund Balance
b. Statement of Activities d. Statement of Budget to Actual


 2. Not-for-profit health care organization financial statements include a

a. Statement of Net Assets c. Statement of Operations
b. Statement of Activities d. Statement of Budget to Actual


3. A not-for-profit health care organization Statement of Operations displays the

a. cash balance at the end of the year c. net cash used by operating activities
b. amount of operating income d. classified net assets


 4. When the Allowance for Doubtful Accounts is adjusted, the expense is charged to

a. Charity Care c. Doubtful Account Expenses
b. Provision for Bad Debts d. Reservation of Fund Equity


5. Public colleges and universities follow accounting standards issued by



 6.  GASB Statement No. 35 requires governmental colleges and universities to

a. follow the GASB Statement No. 34 financial reporting model c. use the 1995 AICPA Audits of Colleges and Universities financial reporting model
b. produce a Statement of Operations d. only use the modified approach for infrastructure assets


 7. A college or university is classified as governmental if

a. the governing board is appointed by the college president c. the governing board is publicly elected
b. the university pays corporate income taxes d. all of the above


 8. The Coleville Community College can levy taxes, issue tax-exempt debt and the governing board is publicly elected.  The Coleville Community College is a

a. private not-for-profit organization c. business-type activity
b. governmental organization d. both b and c are correct


 9. Governmental colleges and universities implementing GASB Statements No. 34 and 35 will

a. no longer use funds c. use invested in capital assets net of related debt, restricted and unrestricted net asset classes
b. use restricted, unrestricted and temporarily restricted net asset classes d. none of the above


10. Colleges and universities may elect to record transactions directly into net asset classes rather than

a. the Statement of Activities c. funds
b. the Statement of Operations d. liabilities


 11. Governmental colleges and universities display student financial aid as a(n)

a. discount c. it is not displayed
b. expense d. expenditure


12. A public college provides scholarship assistance of $8,000,000 to its students.  When the students register for classes the college applies $7,500,000 of the financial aid to their tuition and fee bills of $10,000,000 and students receive $500,000 in cash.  The amount that will be recognized as tuition and fee revenue by the college is

a. $10,000,000 c. $2,500,000
b. $2,000,000 d. $9,500,000


 13. A public university bills $80,000,000 in tuition and fees and provides $23,000,000 in financial aid.  The university refunds in cash $800,000 of this financial aid directly to students.
What amount will the university report as tuition and fee revenue?

a. $80,000,000 c. $57,000,000
b. $79,200,000 d. $57,800,000


 14. A public college has tuition and fee billings of $30,000,000 and provides $6,000,000 in financial aid to students.  The students apply $5,200,000 of this financial aid to their tuition and fee bill and take the excess in cash.  What amount is reported as an expense for financial aid?

a. $6,000,000 c. $800,000
b. $5,200,000 d. $6,800,000


15. A public college and university have tuition and fee revenue of $18,000,000 for the summer semester that bridges two fiscal years.  Sixty percent of the instruction takes place in the next fiscal year and the university decides to allocate the revenue on that basis.  The journal entry to record this transaction in the current fiscal year will include

a. $10,800,000 in revenue c. $10,800,000 in deferred revenue
b. $18,000,000 in revenue d. $7,200,000 in deferred revenue


16. A patron gets a call from the Metropolitan Opera Society and pledges $1,000 to be used for general operations.  The Metropolitan Opera Society will record

a. Contribution Revenue – Unrestricted c. Contribution Revenue – Permanently Restricted
b. Contribution Revenue – Temporarily Restricted d. nothing because it is only an oral pledge


17. The Humane Society conducts a fund-raising drive by telephone and has total pledges of $55,000 and notes on other possible donors who were still considering making pledges of $8,000.  What amount of contribution revenue will be recorded?

a. $55,000 c. $8,000
b. $63,000 d. Zero

 18. A donor makes a pledge to the zoo of $8,000 that will be paid in four installments of $2,000 each this year.  The first installment of $2,000 is mailed in with the pledge card and the zoo will record
a. Contribution Revenue – Temporarily Restricted of $8,000 c. Contribution Revenue – Unrestricted of $2,000
b. Contribution Revenue – Temporarily Restricted of $6,000 d. both b and c

 19. A local charity received a $1,000 pledge that the donor agrees to pay next year.  This is a(n)

a. unconditional, unrestricted contribution c. conditional, unrestricted contribution
b. unconditional, restricted contribution d. conditional, restricted contribution


20. A woman cleans out her attic and takes her thirty-year old clothes to her local Goodwill store.  She estimates she could get $50 for these if she held a garage sale.  The Goodwill store sorts the clothes and determines they cannot be used or sold and puts them in the pile that will go to the landfill.  Goodwill should record

a. a loss equal to amount of the dumping fee c. nothing
b. a $50 unrestricted contribution d. a $50 unrestricted contribution net of the dumping fee


 21. The League of Women Voters meets once a month in a conference room that is made available free by a local hotel and spends $25 for coffee and cookies at the hotel.  The normal rental rate for this room is $150.  The League will record

a. nothing c. $125 unrestricted contribution
b. $150 temporarily restricted contribution d. $150 unrestricted contribution


 22. A local corporation provides blankets worth $5,000 during a winter blizzard to be handed out by the homeless shelter to the needy.  The shelter will record

a. an unrestricted contribution of $5,000 c. a temporarily restricted contribution of $5,000
b. an asset and liability of $5,000 each d. none of the above

23. A contributed service may be recognized as contribution revenue if it is a

a. service that helps the organization c. skill the organization normally purchases
b. specialized skill possessed by the individual d. b and c

 24. A Certified Public Accountant provides 100 hours of free audit services to a local museum that is valued at $50 an hour and also helps out by spending 100 hours helping clean and landscape the grounds.  The museum would record contribution revenue of

a. $5,000 c. zero
b. $10,000 d. none of the above


 25. A sculpture worth $22,000 is donated to a botanical garden that has an outdoor sculpture park.  The botanical garden has decided to capitalize their sculpture collection so the donation would be recorded as a

a. unrestricted contribution c. temporarily restricted contribution
b. permanently restricted contribution d. invested in capital assets net of related debt

 26. A viewer makes a $100 pledge to the local public broadcasting station and receives a coffee mug valued at $2 in return.  The station will record contribution revenue in the amount of

a. $100 c. $102
b. $98 d. zero

27. Supporting services include

a. fund-raising activities c. management and general
b. membership development  d. all of the above


28. Not-for-profit organizations record capital assets in the

a. capital asset account c. depreciation account
b. property and equipment account d. net assets account

 29. Not-for-profit organizations classify net assets as

a. conditional or unconditional c. temporarily restricted, permanently restricted or unrestricted
b. restricted or unrestricted d. restricted, unrestricted and invested in capital assets net of related debt


 30. Investment income or net appreciation generated from unrestricted donated assets should be reported 

a. as a change in unrestricted net assets c. as a change in cash
b. where the donor specified d. as a change in contributions


 31. FASB Statement No. 124 requires that losses on investments of a donor-restricted endowment fund will

a. reduce temporarily restricted net assets first c. reduce unrestricted net assets first
b. reduce the endowment d. be charged off as an expense

 32. The basic financial statements for a not-for-profit opera society include a

a. Statement of Activities c. Statement of Budget to Actual
b. Statement of Net Assets d. Balance Sheet


 33. The basic financial statements for the American Red Cross include

a. Statement of Net Assets c. Statement of Budget to Actual
b. Statement of Functional Expenses d. all of the above

 34. The Statement of Functional Expenses is only required for

a. art museums c. religious organizations
b. labor unions d. voluntary health and welfare organizations

 35. The Statement of Financial Position classifies assets, liabilities and net assets by

a. fund c. unrestricted, temporarily restricted or permanently restricted
b. program or supporting service d. revenues or expense


 36. The primary government’s financial reporting entity includes

a. organizations for which the primary government is an issuer of conduit debt c. organizations that receive grants from the primary government
b. organizations for which the primary government is financially accountable d. organizations that collect taxes for the primary government

 37. Financial accountability exists if the primary government

a. collects taxes for the entity but cannot impose its will on the entity c. cannot impose its will on the organization
b. appoints a majority of the governing body and is responsible to fund any deficit incurred by the organization d. appoints a majority of the governing body and collects taxes and issues conduit debt for the entity


 38. A primary government would have a potential financial benefit or burden from another organization if the primary government can

a. modify the organization’s budget c. modify the organization’s fees
b. use the organization’s resources d. appoint the organization’s finance director

 39.  Component units are

a. all other legally separate governmental entities that are located within a county c. other organizations that should be included to prevent the financial statements from being misleading
b. all funds of the primary government d. all entities that participate in an external pool

 40. A component unit is blended if

a. the primary government can use or access the organization’s resources c. the primary government is obligated in some manner to repay the debt of the organization
b. the primary government can impose its will and appoint a majority of the governing board d. the governing bodies of the component unit and the primary government are substantially the same


 41. Discretely presented component units are shown on the government-wide financial statements

a. in a separate column(s) of the Statement of Net Assets c. only as a footnote disclosure
b. blended with the primary government’s data d. in the governmental activities column of the Statement of Net Assets


 42. The Management’s Discussion and Analysis

a. is optional under the GASB Statement No. 34 financial reporting model c. should provide an analysis of significant variations between the original and final budget
b. should only discuss events that occurred during the fiscal year d. should include all notes to the financial statements


43. Required governmental fund financial statements include

a. Statement of Net Assets and Statement of Revenues, Expenditures and Changes in Fund Balances c. Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances
b. Balance Sheet and Statement of Activities d. Statement of Net Assets and Statement of Activities


44. A government must designate major and nonmajor funds for

a. all fund categories c. each governmental and proprietary fund
b. each governmental and fiduciary fund d. each governmental and enterprise fund


 45. The major funds of a financial reporting entity would

a. be presented in a separate column in the government-wide statements c. include an Enterprise fund if its assets are 10% or more of the corresponding element for all funds
b. always include the General fund d. both a and b


 46. What are the two major sections of the Governmental Funds Balance Sheet?

a. Assets; Liabilities and Fund Balances c. Assets and Liabilities; Net Assets
b. Net Assets; Liabilities and Fund Equity d. Assets; Liabilities and Net Assets


 47. On the fund financial statements, assets and liabilities are

a. listed in alphabetical order c. listed in order of relative liquidity
b. classified as reserved and unreserved d. classified as unrestricted, temporarily restricted or permanently restricted

48. On the Governmental Funds Balance Sheet there is a separate column for

a. each governmental fund and a total for all governmental funds c. the General fund, major governmental funds combined, nonmajor funds combined, and a total of all funds
b. the General fund, each major governmental fund, and a total of all component unit governmental funds d. each major governmental fund, nonmajor governmental funds combined, and a total of all governmental funds


 49. The governmental fund financial statements must include

a. component unit governmental fund totals c. the classification of fund balance as designated and undesignated
b. a summary reconciliation to the government-wide financial statements d. details of the six-step conversion to the government-wide financial statements


 50. In the conversion from the governmental fund financial statements to the government-wide statements, the amount of capital assets and accumulated depreciation are

a. included as a capital outlay expenditure c. increase the amount of total net assets
b. added as noncurrent assets  d. both b and c


 51. The reconciliation of total governmental fund balances on the Governmental Funds Balance Sheet to net assets of governmental activities in the government-wide Statement of Net Assets includes

a. adding assets and liabilities of Internal Service funds c. adding other long-term assets that are deferred in the funds
b. adding general long-term liabilities d. all of the above


52. In the conversion to the government-wide financial statements, assets and liabilities of the Internal Service funds are

a. added to the governmental activities assets and liabilities c. added to the component unit assets and liabilities
b. added to the business-type activities assets and liabilities d. not reported

 53. In the conversion of the governmental fund financial statements to the government-wide statements the amount of long-term debt issued during the year is converted from

a. Bond Proceeds Revenue to Bonds Payable Liability c. Other Financing Sources to Bonds Payable Liability
b. Bonds Payable Liability to Other Financing Sources d. Cash with Fiscal Agent to Other Financing Sources


54. In the consolidation process of preparing the government-wide financial statements

a. interfund transfers between governmental funds are consolidated and eliminated c. interfund borrowings between governmental and proprietary funds are totaled up and netted out
b. internal balances between governmental and proprietary funds are eliminated d. all of the above


 55. Proprietary fund financial statements

a. are prepared using the economic resources measurement focus c. classify all funds as major or nonmajor
b. include a Statement of Activities d. all of the above

56. The Proprietary Funds Statement of Net Assets classifies net assets as

a. restricted and unrestricted c. designated and undesignated
b. invested in capital assets net of related debt; reserved and unreserved d. invested in capital assets net of related debt; restricted and unrestricted


57. The required government-wide financial statements include the

a. Balance Sheet and Statement of Activities c. Statement of Activities and Statement of Net Assets
b. Reconciliation Schedule, Statement of Net Assets and Statement of Cash Flows d. Six-step Conversion Worksheet, Statement of Activities and Statement of Net Assets


58.  The government-wide Statement of Net Assets

a. displays the net cost of providing governmental services c. classifies net assets as invested in capital assets, net of related debt; reserved; or unreserved
b. displays a separate column for governmental activities, business-type activities, total primary government and component unit data d. all of the above


 59. Which of the following are allocated when preparing the government-wide Statement of Activities?

a. Depreciation expense for general infrastructure c. Depreciation expense for assets associated with identified functions
b. Interest expense on general obligation bonds d. All indirect expenses

 60. The government-wide Statement of Activities requires revenues to be identified as

a. either general or program c. either exchange or nonexchange
b. either operating or nonoperating d. either governmental or business-type

 61. The government-wide Statement of Activities

a. presents the net expense or revenue of the governmental and business-type activities of the primary government c. presents the net expense or revenue of the governmental and business-type activities of each component unit
b. presents the net expense or revenue of each fund of the primary government d. both a and c


 62. Required Supplementary Information for the financial reporting model includes

a. Management’s Discussion and Analysis c. Budgetary Comparison Schedules
b. information about defined benefit pension plan funding d. all of the above


 63. In what account would the General fund record a loan to an Enterprise fund?

a. Tax Anticipation Notes Payable c. Due to Other Funds
b. Due from Other Funds d. Fund Balance


64. A proprietary fund would record inventory using

a. the purchase method c. either a or b
b. the consumption method d. none of the above


 65. If the purchase method of recording inventory is used and there is a large amount of inventory on hand at fiscal year end, the inventory would

a. be recorded as a liability c. be recorded as a prepaid expense
b. not require an entry d. be recorded as an asset with an offsetting reserve of fund balance


 66. A governmental fund would record the annual premium for liability insurance in

a. an expense account c. an amortized premium account
b. a prepaid asset account d. both a and b


 67. Noncurrent assets are recorded in

a. alphabetical order c. the General Fund
b. Enterprise funds d. both b and c

68. Which of the following would be classified as a restricted asset

a. General fund designates $100,000 for city hall expansion project c. General fund designates unrestricted donation
b. Enterprise fund designates $30,000 for purchase of equipment d. Enterprise fund designates revenues for repayment of revenue bond principal and interest

 69. A street light could be classified as

a. a capital asset c. part of a network of assets
b. infrastructure d. all of the above

 70. Inexhaustible capital assets are

a. depreciated over the anticipated useful life c. depreciated under the modified approach
b. recorded as infrastructure d. not depreciated


71.   Which of the following is NOT required under the modified approach to reporting infrastructure?

a. Estimate of annual replacement cost of infrastructure at established condition level c. Complete condition assessment of infrastructure every three years
b. Estimate of annual funding needed to maintain and preserve infrastructure at established condition level d. Current inventory of infrastructure assets

 72. An Enterprise fund would record the payment of debt service principal in what account?

a. Bonds Payable (long-term liability) c. Other Financing Uses
b. Debt Service Principal Expenditure d. Due to Other Funds


 73. An accrued interest liability is recorded at fiscal year-end for outstanding interest on bonds in

a. a Debt Service fund c. an Enterprise fund
b. a Cash with Fiscal Agent fund d. none of the above

 74. A deferred revenue account is used to record

a. revenue that has not been received and is unearned c. revenue that has been received but is unearned
b. unamortized premiums d. unrealized gains and losses


75.  The General fund would record the amount it owes the Utility fund for electricity in what account?

a. Internal Balances c. Electric Expense
b. Due to Utility Fund d. Advance to Utility Fund

 76. The General fund would record the issuance of general obligation bonds as a

a. debit to General Obligation Bonds Payable c. credit to General Obligation Bonds Payable
b. debit to Other Financing Sources d. none of the above


77. Term bonds are

a. generally issued to achieve level debt service c. classified as long-term if they have a take-out agreement
b. a current liability because they have a call feature d. issued with the entire amount of principal due at the same time

78.  Compensated absences should be recorded as a liability

a. at the start of each fiscal year for the estimated value of the annual benefit c. when employees are compensated for sick time
b. when earned if employees will be paid for unused vacation time upon retirement d. when employees are compensated for either sick time or vacation time

79. A government should record a claims and judgments liability when

a. a lawsuit is filed c. the amount of the claim can be estimated
b. it is probable a claim will be paid d. both b and c

80. A state requires local governments to provide free health care to homeless individuals that meet state guidelines and provides funding for the program.  The local government will record these monies as a(n)

a. exchange transaction for heath care c. government-mandated nonexchange transaction
b. imposed nonexchange transaction d. voluntary nonexchange transaction

 81. The state government requires a city to clean up a toxic waste site and provides $3,000,000 to assist with the clean up.  The city will record the $3,000,000 grant from the state when

a. the site is cleaned up c. the monies are received from the state
b. the grant is awarded and eligibility requirements have been met d. either b or c, whichever is first


82. Eligibility requirements may include

a. required characteristics of recipients c. contingencies
b. time requirements d. all of the above

83.  A citizen donates $5,000,000 to fund construction of a new public recreational center with the requirement that the city obtain additional donations in the amount of $3,000,000.  The $5,000,000 will be recognized by the city when

a. it is pledged c. it is earned
b. it is paid d. the additional $3,000,000 in donations are obtained


84.  A city utility receives a donation that is restricted for a specific purpose.  The donation will be recorded as

a. deferred revenue c. restricted net assets until expended for the purpose
b. revenue when received d. both b and c


 85. A citizen donates $1,000,000 for the public library to purchase books.   This donation is a(n)
a. exchange-like transaction c. voluntary nonexchange transaction
b. escheat of property d. imposed tax revenue


86. A corporate income tax is a(n)

a. imposed nonexchange revenue c. derived tax revenue
b. government-mandated nonexchange transaction d. voluntary nonexchange transaction

87. Property taxes are recognized as available in the current fiscal year if they will be received within

a. the fiscal year c. 60 days after fiscal year end
b. 30 days after fiscal year end d. 90 days after fiscal year end


 88.  The property tax levy of $7,000,000 is recorded with an estimate that 5% will be uncollectible. At the end of the fiscal year, the city estimates that 10% of the total levy will remain unpaid   60 days after fiscal year-end. The amount of property tax revenue to be recorded for the fiscal year is

a. $5,950,000 c. $6,300,000
b. $6,000,000 d. $6,650,000

 89. A property tax levy of $10,000,000 was 90% collected on the date that it became delinquent.  The original estimate of uncollectible was 5% and is revised to 2% on the remaining $1,000,000 delinquent property taxes to be collected.  The entry to adjust the amount of estimated uncollectible taxes on the delinquent date will require a

a. debit to Property Tax Revenue of $480,000 c. credit to Allowance for Uncollectible Property Taxes Delinquent for $500,000
b. credit to Allowance for Uncollectible Property Taxes Current for $480,000 d. credit to Allowance for Uncollectible Property Taxes Delinquent for $20,000


 90. The city estimates that $3,000,000 in sales tax revenue has been collected at the time of the underlying exchange transactions and will be available to pay governmental expenditures when it is remitted by the end of the month.  The entry to record this information will

a. debit Deferred Revenue for $3,000,000 c. credit Sales Tax Revenue for $3,000,000
b. credit Deferred Revenue for $3,000,000 d. credit Sales Tax Receivable for $3,000,000


 91. A citizen pays a quarterly estimate of personal income tax to the city.  This quarterly estimate will be recorded by the city as

a. credit to Deferred Revenue c. credit to Cash
b. debit to Income Tax Revenues d. credit to Income Tax Revenues


 92. A woman traveling on business checks out of her hotel room and pays the hotel bill that includes $18 in city hotel taxes that are used to pay off debt to construct a convention center.  The hotel taxes of $18 will be recorded by the city when

a. the hotel room is reserved c. the hotel bill is paid
b. the hotel bill is prepared d. none of the above


 93. A dog owner pays a dog license fee to the local village where he resides.  The village will record the dog license fee revenue on

a. the date the dog license notice is mailed c. the date the dog licenses become delinquent
b. the due date for renewal of dog licenses d. the date that the dog owner pays the fee


94. The General fund receives a state appropriation of $2,000,000 that is required by law to be used to distribute nutritional supplements to all pregnant women who apply and meet certain income requirements.  The General fund will recognize the $2,000,000 appropriation when

a. the state appropriation is enacted c. the entire $2,000,000 is spent on eligible applicants
b. the pregnant women apply for the supplements d. when available and eligible pregnant women are identified

 95. Service-type special assessment billings for garbage collection by a city will be recorded as

a. a debit to Property Taxes Receivable c. a credit to Garbage Collection Revenue
b. a credit to Special Assessments Receivable d. no entry is required


96. A refundable customer deposit of $150 is paid to a city utility fund that will record it as

a. a credit to Cash c. a credit to Customer Deposit Revenue
b. a credit to Customer’s Deposits Payable from Restricted Assets d. a credit to Other Financing Sources


 97. Expenses are

a. recorded in governmental funds using the modified accrual method of accounting c. recorded in proprietary funds using the accrual method of accounting
b. recorded in proprietary funds when paid d. never recorded in fiduciary funds


 98. The General fund transfers $500,000 to the Debt Service fund for principal and interest payments on long-term debt.  This General fund would record

a. a debit to Due from Debt Service fund c. a credit to Nonreciprocal Interfund Transfers
b. a debit to Other Financing Uses – Operating Transfers Out d. a debit to Nonreciprocal Interfund Transfers


 99. The General fund makes a residual equity transfer $50,000 to an Internal Service fund to purchase fleet equipment.  This is an example of a(n)
a. quasi-external transfer of funds c. nonreciprocal transfer of capital
b. reciprocal interfund loan d. due to other funds

100. A county bills and collects property taxes from property holders for the county property tax, the local school property tax, and the local transportation authority property tax.  When taxes are paid by taxpayers, the transaction to record the initial receipt of cash will be recorded in the

a. General fund c. Special Revenue fund
b. Agency fund d. Private-Purpose Trust fund


 101. The budget serves as a blueprint for

a. planning c. evaluation
b. control d. all of the above

102. The city Park Permanent fund spends $2,000,000 for public park improvements.  This payment will be recorded in the Park Permanent fund as a debit to the following account:

a. Encumbrance c. Expenditure
b. Expense d. Cash


 103. An unusual, nonrecurring expenditure is recorded in

a. Expenditures c. Appropriations
b. Miscellaneous Expenditures d. Other Financing Uses

 104. The city estimates revenues will be $18,300,000 for the next fiscal year and the City Council authorizes spending of $19,000,000.  The entry to record the budget will

a. decrease Budgetary Fund Balance c. increase Budgetary Fund Balance
b. decrease Appropriations d. increase Expenditures


 105. The village estimates revenues of $17,000,000 and will sell a tract of public land for $1,500,000 during the next fiscal year.  The Village Council authorizes general government spending of $16,800,000 and also approves the city water utility budget that estimates water sales at $2,000,000 and expenses of $1,900,000.  The entry to record the budget General fund will

a. debit Estimated Revenues for $18,500,000 c. debit Estimated Revenues for $19,000,000
b. debit Estimated Other Financing Sources for $1,500,000 d. debit Estimated Revenues for $20,500,000


106. At the end of the fiscal year Revenues were $36,400,000.  Estimated Revenues were recorded at the beginning of the fiscal year for $35,200,000.  The entry to close Revenues and Estimated Revenues at the end of the fiscal year will record a

a. credit to Revenues of $36,400,000 c. debit to Budgetary Fund Balance of $1,200,000
b. credit to Estimated Revenues of $36,400,000 d. credit to Budgetary Fund Balance of $1,200,000

 107. A Capital Projects fund receives $30,000,000 in proceeds of general obligation bonds and contracts for the construction of a new public safety department building for $29,000,000.  The unexpended balance of $1,000,000 will be reflected in what account?

a. Encumbrances  c. Expenditures
b. Building Funds d. Unreserved Fund Balance

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