Cpfo accounting - Study guides, Class notes & Summaries
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CPFO Final Accounting Exam Part 4
- Exam (elaborations) • 33 pages • 2023
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CPFO Final Accounting Exam Part 4 
What is the minimum required for presentation of external financial statements in order 
to conform with GAAP? - Correct Answer-Only the basic financial statements 
What makes up the RSI information in the ACFR - Correct Answer-MD&A & Other RSI 
What is included in the mandatory reporting? - Correct Answer-MD&A 
Basic financial statements 
Other RSI 
What is included in the basic financial statements? - Correct Answer-Government-wide 
Funds - Governmental, Prop...
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CPFO GOVERNMENTAL ACCOUNTING, AUDITING AND FINANCIAL REPORTING 2023 EXAM
- Exam (elaborations) • 32 pages • 2023
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CPFO GOVERNMENTAL ACCOUNTING, AUDITING AND FINANCIAL REPORTING 2023 EXAMCPFO GOVERNMENTAL ACCOUNTING, AUDITING AND FINANCIAL REPORTING 2023 EXAMV
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CPFO Final Accounting Exam
- Exam (elaborations) • 61 pages • 2023
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CPFO Final Accounting Exam 
Five components of Fund Balance - Correct Answer-Nonspendable 
Restricted 
Committed 
Assigned 
Unassigned 
Six essential characteristics of accounting data for inclusion in the GPEFR? - Correct 
Answer-Understandable to someone with a reasonable understanding of government 
and public finance activities & of the fundamentals of governmental financial reporting 
Reliable - not precise because estimates are acceptable 
Relevant - Should make a difference in how users a...
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CPFO Exam on the following Governmental Accounting, Auditing, and Financial Reporting
- Exam (elaborations) • 2 pages • 2023
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CPFO Exam on the following Governmental Accounting, Auditing, and Financial Reporting 
How should a government classify a pass-through capital grant ultimately intended for 
use by some other government in the government-wide statement of activities? 
A. Program revenues - capital grants and contributions 
B. Program revenues - operating grants and contributions 
C. General revenues - grants 
D. Either A or B - Correct Answer-B - Pass through grant to finance capital acquisition 
by a subrecipie...
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CPFO Final Accounting Exam
- Exam (elaborations) • 33 pages • 2023
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- $18.49
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What is the minimum required for presentation of external financial statements in order to conform with GAAP? - Correct Answer-Only the basic financial statements 
 
What makes up the RSI information in the ACFR - Correct Answer-MD&A & Other RSI 
 
What is included in the mandatory reporting? - Correct Answer-MD&A 
Basic financial statements 
Other RSI 
 
What is included in the basic financial statements? - Correct Answer-Government-wide 
Funds - Governmental, Proprietary, Fiduciary 
Notes to t...
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