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CGFM Exam Bundle updated 2023 (Graded A)

CGFM TEST 2 CGFM Test 2: with complete solutions CGFM Exam 2 Questions and Answers 2023 CGFM EXAM 2 Study CGFM Part 2 - Comprehensive Review 2023 CGFM - Exam 1: Government Environment CGFM Exam 1- Study Guide CGFM Exam 1 ALL CGFM TEST 3 CGFM Exam 1 CGFM Exam 1 Questions CGFM Test 1 Questions a...

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CGFM - Exam 1: Government Environment Questions with correct Answers

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Government Sovereignty - ANSWER-Nat'l government can't be sued by states or by citizens w/out its permission. Government Authority - ANSWER-Derived from constitutions or charters (local versions of a constitution), statutes, executive orders & regulations. 3 Levels - ANSWER-1) National 2) S...

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CGFM Exam 1- Study Guide latest updated

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AGA - ANSWER-Association of Government Accountants CEAR - ANSWER-Certificate of Excellence in Accountability Reporting CFO - ANSWER-Chief Financial Officer CGFM - ANSWER-Certified Government Financial Manager ERP - ANSWER-Enterprise Resource Planning FASAB - ANSWER-Federal Accounting ...

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CGFM Exam 1 ALL Questions with correct Answers

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doctrine of separation of powers provides a foundation for - ANSWER-government financial management govt entity can be classed as - ANSWER-general or special purpose US constitution written - ANSWER-1787 Most school district in US - ANSWER-Independent District Role of federal CFO - ANSWE...

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CGFM TEST 3 Questions and Answers 2023

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Three Broad Government Spending Purposes - 1) Current Operations 2) Capital Outlays 3) Debt Service Present Value Analysis - Three Components - Determines what $$ Rec'd in Future is Worth Today 1) inflation component - year over year loss in value 2) enterprise component - inherent risk 3...

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CGFM Exam 1 with complete solutions

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Federalism - ANSWER-Power is distributed among different levels of government, no one level has complete authority Sovereignty - ANSWER-National government cant be sued by states or citizens without its permission Popular Sovereignty - ANSWER-Citizens hold ultimate authority through the ballot...

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CGFM Exam 1 Questions and Answers 2023

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I1. A significant difference between special-purpose and general-purpose governments is that general-purpose governments - ANSWER-Correct Answer: perform multiple functions, while special-purpose governments are typically formed to perform one or two specific functions. I2. A commission that mana...

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CGFM Test 1 Questions and Answers 2023

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Accountability - ANSWER-Principle that, in a democracy, government operates by the consent of the people. Therefore, it is responsible to, and must answer to, the people for its actions and results, including the taking and using of the people's resources Allotment - ANSWER-In the federal govern...

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CGFM Part 2 - Comprehensive Review 2023

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GASB | Financial Statement Components - ANSWER-1. Auditor's Report 2. MD&A 3. Basic Financial Statements - Government-Wide Financials (Icing) - Fund Financials (Layers) - Notes (Filling that holds the layers together) 4. RSI 5. Combining Statements & Individual Fund Statements GASB | S...

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CGFM EXAM 2 Study Questions with correct Answers

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Non-Spendable Fund Balance - ANSWER-Assets not in spendable form-Inventories and prepaid items, principal of a permanent fund which may not be spent, and assets held for sale and long-term receivables. Examples: Supplies, inventory, membership fees Restricted Fund Balance - ANSWER-Subject to cons...

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CGFM Exam 2 Questions and Answers 2023

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I 1.The Defense Logistics Agency holds jet fuel as inventory, which it sells to support flight operations. The table on the left provides beginning/ending fiscal year 2017 inventory levels and purchase information. Assuming the agency uses the FIFO inventory valuation method, what was the cost of go...

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CGFM Test 2: with complete solutions

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General Purpose Financial Reporting - ANSWER-Assists users in assessing accountability and in making economic, social and political decisions Interperiod Equity - ANSWER-A term coined by the GASB indicating the extent to which current-period revenues are adequate to pay for current-period service...

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CGFM TEST 2 Questions with correct Answers

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Governments exist to provide services - ANSWER-no profit motive, no single measure of success Primary funding source = - ANSWER-taxes (involuntary payments, because there is no ability to match services to those who provide the resource) Budget process = - ANSWER-primary control device in gove...

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