Public Health Budget Oversight Exam Questions and Answers.
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Course
Public health
Institution
Public Health
accelerated depreciation - AnswersTechnique that allocates a larger portion of a long-term asset's cost as an expense in the earlier years of its
useful lifetime and a smaller portion in the later years.
accounting. - AnswersSystem for keeping track of the financial status of an organization and ...
Public Health Budget Oversight Exam Questions and Answers.
accelerated depreciation - AnswersTechnique that allocates a larger portion of a long-
term asset's cost as an expense in the earlier years of its
useful lifetime and a smaller portion in the later years.
accounting. - AnswersSystem for keeping track of the financial status of an organization
and the financial results of its
activities.
accounting controls - AnswersMethods and procedures for the authorization of
transactions, safeguarding of assets, and accuracy of
accounting records.
accounting cycle. - AnswersPeriod of time from when cash is spent to acquire resources
to provide services until cash is received in
payment for the services provided.
accounting rate of return (ARR). - AnswersThe profitability of an investment calculated
by considering the profits it generates, as compared with the
amount of money invested.
accounts payable. - AnswersAmounts owed to suppliers.
accounts receivable. - AnswersMoney owed to the organization or individual in
exchange for goods and services it has provided
accrual accounting. - Answersaccounting method that records revenues and expenses
when they occur, not necessarily when cash actually changes hands
accrual basis - AnswersAn accounting system that recognizes revenues in the year that
the organization satisfies a performance
obligation by transferring goods or services to a customer or client (whether received or
not) and the
expenses in the year that resources are used.
accumulated depreciation. - AnswersTotal amount of depreciation related to a fixed
asset that has been taken over the years the organization
has owned that asset.
Acid Test - Answersa financial measure of a company's ability to pay off its current
liabilities
activity statement. - AnswersFinancial statement that reports the results of operations
over a period of time (revenues and expenses), as
well as other changes in the net assets of the organization.
activity-based costing (ABC). - AnswersCost measurement system that focuses on the
activities of the organization that drive its costs.
ad valorem tax. - AnswersA tax based on value—typically property tax.
administrative controls. - AnswersPlan of organization (e.g., the formal organization
chart indicating who reports to whom) and all
methods and procedures that help management planning and control of operations.
aging schedule. - AnswersManagement report that shows how long receivables have
been outstanding since an invoice was issued.
Allocations - AnswersSubdivisions of an appropriation into more detailed categories,
such as responsibility centers, programs, or
objects of expenditure. Sometimes, spending is further broken down into allotments.
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