Cpfo accounting - Study guides, Class notes & Summaries
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CPFO Accounting Exam - GAAFR Review 2024 with complete solution(Full solution pack)
- Exam (elaborations) • 164 pages • 2024
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CPFO Accounting Exam - GAAFR Review 2024 with complete solution(Full solution pack)
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CPFO ACCOUNTING EXAM - GAAFR REVIEW QUESTIONS & ANSWERS RATED 100% CORRECT!!
- Exam (elaborations) • 13 pages • 2024
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CPFO ACCOUNTING EXAM - GAAFR REVIEW QUESTIONS & ANSWERS RATED 100% CORRECT!!
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CPFO ACCOUNTING EXAM - GAAFR REVIEW QUESTIONS & ANSWERS RATED 100% CORRECT!!
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CPFO ACCOUNTING EXAM - GAAFR REVIEW QUESTIONS & ANSWERS RATED 100% CORRECT!!
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CPFO Accounting Exam - GAAFR Review 2022 with complete solution(Full solution pack)
- Exam (elaborations) • 164 pages • 2022
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CPFO Accounting Exam - GAAFR Review 2022 with complete solution(Full solution pack)
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CPFO Accounting Exam - GAAFR Review with all Questions and Answers
- Exam (elaborations) • 218 pages • 2022
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CPFO Accounting Exam - GAAFR Review with all Questions and Answers...
And that's how you make extra money
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CPFO Accounting Examination A+ Answers
- Exam (elaborations) • 60 pages • 2023
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CPFO Accounting Examination A+ Answers 
 
 
 
 
1. Which of the following would be reported as a deferred item in the governmental fund financial statements, but not in the government-wide financial statements? 
 
A. Unavailable revenue 
B. Unearned revenue 
C. Deferred charge - difference between net carrying amount of refunded debt and reacquisition price 
D. All of the above 
E. None of the above - Correct Answer-[Correct response = A] 
 
The deferral of revenue because it is unavailable is ...
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CPFO Governmental Accounting, Auditing and Financial Reporting Practice Test Questions and Answers with complete solution
- Exam (elaborations) • 9 pages • 2023
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Ultimate responsibility for internal controls rests with. 
A. Management 
B. The governing board 
C. The external auditor 
D. The audit committee - B. The governing board. While management is primarily responsible for 
internal control, the governing body remains ultimately responsible for ensuring that mangement meets 
its responsibilities in this regard. P 734-735 
Which of the following types of fraud is least likely in an environment where cash receipting and record 
keeping for accounts rec...
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CPFO Accounting Examination A+ Answers
- Exam (elaborations) • 60 pages • 2023
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CPFO Accounting Examination A+ Answers 
1. Which of the following would be reported as a deferred item in the governmental fund 
financial statements, but not in the government-wide financial statements? 
A. Unavailable revenue 
B. Unearned revenue 
C. Deferred charge - difference between net carrying amount of refunded debt and 
reacquisition price 
D. All of the above 
E. None of the above - Correct Answer-[Correct response = A] 
The deferral of revenue because it is unavailable is unique to f...
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CPFO Accounting Examination with 100% Correct Answers
- Exam (elaborations) • 64 pages • 2023
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CPFO Accounting Examination with 100% Correct Answers 
Which of the following groups normally would NOT be considered a primary user of 
state or local government's general-purpose external financial statements? 
A. Citizens 
B. Legislative and oversight bodies 
C. Management 
D. Investors and creditors - Correct Answer-C - The primary users of general-purpose 
external financial statements are those who, unlike management, do not have direct 
access to accounting information. (page 6) (Chapter...
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CPFO Accounting
- Exam (elaborations) • 64 pages • 2023
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CPFO Accounting Examination with 100% Correct Answers 
 
 
 
Which of the following groups normally would NOT be considered a primary user of state or local government's general-purpose external financial statements? 
A. Citizens 
B. Legislative and oversight bodies 
C. Management 
D. Investors and creditors - Correct Answer-C - The primary users of general-purpose external financial statements are those who, unlike management, do not have direct access to accounting information. (page 6) (Chap...
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