A set of interdependent elements that together accomplish specific objectives is a
a. system
b. subsystem
c. database
d. accounting information system
Question 2
A governmental entity issued bond anticipation notes (BANs) during the year for a major capital project. The BANs were refinanced with long-term general obligation bonds before the end of the fiscal year.
The journal entry to record the retirement of the BANs in the Capital Projects Fund the governmental entity should include
A. Other financing sources.
B. A fund liability.
C. Revenues.
D. Other financing uses.
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