Which of the following not-for-profit entities is required to prepare a statement of functional expense?
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4 .Chase City uses an internal service fund for its central motor pool. The assets and liabilities account balances for this fund that are not eliminated normally should be reported in the government-wide statement of net position as:
A Governmental activities. B Fiduciary activities. C Note disclosures only. D Business-type activities.
5 .The Waymand family typically ate hamburger as a regular staple in their diet. In the last few years, the family income has doubled, and they have now replaced hamburger with steak as a regular staple in their diet. This is an example where the demand for hamburger:
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7 .In applying the Supply Chain Operations Reference (SCOR) Model, a company would include all of the following in its planning except for:
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8 .Pann, a nongovernmental not-for-profit organization, provides food and shelter to the homeless. Pann received a USD15,000 gift with the stipulation that the funds be used to buy beds. In which net asset class should Pann report the contribution?
A Endowment. B Permanently restricted C Temporarily restricted. D Unrestricted.
9 .Which of the following costs are inversely related to each other?
A Preventative maintenance costs and rework costs. B Warranty costs and liability claims. C Employee training costs and inspection expenses. D Inspection expenses and redesign of product expenses.
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