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5-53. Which of the following funds is a revolving fund used
to finance commercial-type activities, such as a naval
shipyard?
1. Naval Working Fund
2. Navy Industrial Fund
3. Navy Management Fund
4. Navy Capital Fund
5-54. The Navy is involved in improving a runway of a
British airfield. The cost of labor and material will
probably be initially charged to which of the
following funds?
1. Defense Business Operations
2. Navy Industrial
3. Naval Working
4. Navy Management
5-55. A special short-time program financed by several
bureau appropriations should be financed by which of
the following funds?
1. Naval Working Fund
2. Navy Management Fund
3. Navy Stock Fund
4. Special Project Fund
5-56. What funds are credited for money spent by Navy
members procuring items from the ship’s store of a
naval vessel?
1. General Fund of the Treasury and Navy
Management Fund
2. Defense Business Operations Fund and Ship’s
Store Profits, Navy
3. Ship’s Store Profits Fund and Naval Working Fund
4. Navy Management Fund and Navy Capital Fund
5-57. The Navy Ship’s Store Profits Fund is what type of
fund?
1. Trust
2. Deposit
3. Revolving
4. Management
5-58. The purpose(s) of the accounting classification system
include(s) which of the following goals?
5-59. Object class codes are used in what type of
transactions?
1. All OPTAR transactions
2. All transactions that do not affect the international
balance of payments
3. Only OPTAR transactions which affect the
international balance of payments
4. Only transactions other than OPTAR transactions
5-60. What previously assigned code is always used as the
operating budget number?
1. Unit identification code
2. Budget suffix code
3. Operating budget grant code
4. Service designator code
5-61. In connection with operating force OPTAR
accounting, the authorized accounting activity is the
unit identification code of the appropriate DFAS.
1. True
2. False
5-62. Unit identification numbers are assigned by which of
the following individuals?
1. Secretary of Defense
2. Secretary of the Navy
3. Comptroller of the Navy
4. Director of the Budget
5-63. Responsibility for assigning an accurate unit
identification code on requisitions rests with which of
the following organizations?
1. Navy Finance Center
2. Naval Supply Center
3. Preparing activity
4. Shipping activity
5-64. Appropriated funds are made available at the operating
level in what form(s)?
1. Appropriations or warrants
2. Apportionments or allotments
3. Operating budgets
4. Allotments or suballotments
1. To classify expenditures as to their type or purpose
2. To designate activities responsible for maintaining
official records of expenditures
3. Both 1 and 2 above
4. To establish public records of the receipt and
expenditure of funds
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