Some examples from this set of practice questions
1.
Zero-Based Budgeting
Answer: Definition: Budgeting approach where all expenses must be justified for each new period, starting from zero.
2.
Revenue Forecasting
Answer: Definition: Predicting future revenue streams based on historical data and economic trends.
3.
Cost-Benefit Analysis
Answer: Definition: Evaluation of the economic feasibility of a project by comparing its costs and benefits.
4.
Governmental Accounting Standards Board (GASB)
Answer: Definition: Sets accounting and financial reporting standards for state and local governments in the United States.
5.
Fund Accounting
Answer: Definition: Accounting method used by governments and nonprofits to segregate resources into funds according to their designated purposes.
6.
Comprehensive Annual Financial Report (CAFR)
Answer: Definition: Report that presents financial and operational information of a government entity in compliance with governmental accounting standards.
7.
Bond Issuance
Answer: Definition: Process of issuing bonds to raise funds for capital projects, which involves interest payments and a repayment schedule.
8.
Debt Service
Answer: Definition: Payments of principal and interest on debt obligations over a specified period.
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