Which statement is NOT true about the Chart of Accounts?
a. The order of the chart of accounts is important.
b. The first digit in the account number helps identify and organize the accounts in the chart.
c. Income statement accounts are listed before balance sheet accounts.
d. None of the above are true.
Question 2
The town of Newport issued 1,500,000 of general obligation refunding bonds at a 2 premium. Bond issuance costs of 15,000 were incurred. The proceeds, net of the premium, are being used to refund the outstanding bonds.
Debt Service Fund Expenditures will be debited for
a. 30,000
b. 15,000
c. 1,500,000
d. 1,470,000
e. 1,455,000
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