Governments that centralize their risk financing activities ...

[jessicacav]

Governments that centralize their risk financing activities should not account for this activity in which type of fund?
 
  A. General Fund.
  B. Internal Service Fund.
  C. Enterprise Fund.
  D. Special Revenue Fund.

Question 2

Taxes were levied in the General Fund during 20X8 . 157,700 of the taxes were still uncollectible as of the end of the fiscal year.
 
  The one-worksheet conversion adjustment necessary as the government-wide statements are being prepared would include a DEBIT to
  A. Deferred revenues.
  B. Allowance for doubtful accounts.
  C. Taxes receivable.
  D. Other financing sources.

[Mholman93]

Answer to Question 1

D

Answer to Question 2

A