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2-10.
2-11.
2-12.
2-13.
2-14.
2-15.
2-9
Has an undisbursed balance but by
law is not available for :
disbursement.
1. D
2. F
3. G
4. H
Does not have a specific amount
stated in the appropriation act.
1 . B
2. C
3. G
4. H
Available for incurring obligations
only in the fiscal year specified
in the appropriation act.
1. A
2. D
3. F
4. G
Available for incurring obligations
only during the current fiscal
year.
1. A
2. D
3. F
4. H
The amount is
appropriation
sum of money.
1. A
2. B
3. C
4. F
stated in the
act as a specified
Which of the following
appropriation accounts is
established for the payment of
obligations applicable to
appropriations for the same general
purpose, but which have either
lapsed or been discontinued?
1.
Open
2.
Closed
3.
Revolving
4.
Successor
In which of the following ways do
funds differ from appropriations?
1.
Funds are authorized by
Congress
2.
Funds are permanent in nature
3.
Funds expire annually
4.
Funds may only be used for
specific purposes
2-16.
The Navy Stock Fund is an example
of which, if any, of the following
types of funds?
1.
Trust
2.
Revolving
3.
General
4.
None of the above
2-17.
Ships Store Profits is an example
of which, if any, of the following
types of funds?
1.
Trust
2.
General
3.
Revolving
4.
None of the above
2-18.
Which of the following statements
concerning the accounting
classification code is NOT true?
1.
2.
3.
4.
Facilitates the forwarding of
copies of public voucher
disbursements and collections
to the accountable activity for
analysis of obligations and
expenditures
Identifies the activity
responsible for accounting for
the appropriation or part of
the appropriation
Shown on all purchase requests
as well as the resulting
obligation and expenditure
documents
Allows each accounting activity
the ability to devise their own
system for accumulating and
reporting a variety of
accounting information
2-19.
The accounting classification
consists of how many maximum
code
elements?
1. 1
2. 2
3. 7
4.
9
IN ANSWERING QUESTIONS 2-20 THROUGH 2-26
CONCERNING THE ELEMENTS OF THE COST CODE,
SELECT THE ELEMENT FROM THE FOLLOWING LIST
DESCRIBED BY THE QUESTION.
A.
Appropriation
B.
Subhead
C.
Object class
D.
Bureau control number
E.
Suballotment
F.
Authorization accounting
activity
G.
Transaction type
H.
Property accounting activity
I.
Cost code
10
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