Full Download Essentials of Accounting For Governmental and Not For Profit Organizations 13th Edition Copley Test Bank PDF Full Chapter
Full Download Essentials of Accounting For Governmental and Not For Profit Organizations 13th Edition Copley Test Bank PDF Full Chapter
Full Download Essentials of Accounting For Governmental and Not For Profit Organizations 13th Edition Copley Test Bank PDF Full Chapter
5. Combining statements are required whenever a non-major column is used in one of the
fund financial statements.
Answer: True
Learning Objective: 1
2
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consent of McGraw-Hill Education.
Chapter 2 Overview of Financial Reporting for State and Local
Governments
Answer: True
Learning Objective: 1
Topic: Fund basis statements
Feedback: A complete CAFR presents combining statements to reflect its nonmajor
funds whenever a nonmajor column is used in one of the fund statements.
Answer: True
Learning Objective: 1
Topic: Fund basis statements
Feedback: In addition to the government-wide statement, governments are required to
prepare fund-level financial statements within the three categories of funds:
governmental, proprietary and fiduciary.
Answer: False
Learning Objective: 1
Topic: Fund basis statements
Feedback: In addition to the government-wide statement, governments are required to
prepare fund-level financial statements within the three categories of funds:
governmental, proprietary and fiduciary.
9. The General Fund is not always considered to be a major fund when preparing fund basis
financial statements.
Answer: False
Learning Objective: 1
Topic: Reporting by Major Funds
Feedback: In addition to the government-wide statement, governments are required to
prepare fund-level financial statements and are required to present separate columns
for each major fund. The general fund is considered a major fund for reporting
purposes.
3
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written
consent of McGraw-Hill Education.
Chapter 2 Overview of Financial Reporting for State and Local
Governments
10. With respect to fund basis financial statements, governmental funds are considered to be a
major fund when total assets, liabilities, revenues and expenditures combined are at least
10% of the total for the governmental funds category.
Answer: False
Learning Objective: 1
Topic: Reporting by Major Funds
Feedback: Governmental funds, other than the general fund, are considered to be a
major fund when both of the following conditions are met: 1) Total assets, liabilities,
revenues or expenditures of that individual government fund constitute 10% of the
total for the governmental funds category and 2) Total assets, liabilities, revenues or
expenditures of that individual government fund are 5% of the total of the
governmental and enterprise categories, combined.
11. With respect to fund basis financial statements, a government may only designate a fund
to be a major fund if it meets the size thresholds established by GASB.
Answer: False
Learning Objective: 1
Topic: Reporting by Major Funds
Feedback: A government may designate any fund as a major fund if reporting that
fund separately would be useful.
12. With respect to fund basis financial statements, a government may designate any fund to
be a major fund if reporting that fund separately would be useful.
Answer: True
Learning Objective:1
Topic: Reporting by Major Funds
Feedback: The general fund is always a major fund and a fund is considered to be a
major fund if certain criteria are met. In addition, governments may designate any
other fund to be a major fund if reporting that fund separately would be useful.
13. When preparing fund basis financial statements, any funds not reported separately are
aggregated and reported in a single column under the label nonmajor funds.
Answer: True
Learning Objective: 1
Topic: Reporting by Major Funds
Feedback: Any funds not reported separately are aggregated and reported in a single
column under the label nonmajor funds. A schedule showing the detail of nonmajor
4
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the evening to the residence of her husband, while a beating of
drums and strumming of guitars (rhababas) are kept up for some
hours during the night, with the usual discordant idea of singing.”[111]
It is interesting to compare Mansfield Parkyns’s description of the
mode of duelling in Dongola.
“This duel is not a serious matter, but is engaged in by young men
on the slightest possible pretext, often merely to display their
manhood. An angareeb, under which a jar of beer is usually set (for
refreshment between the rounds), is placed between the
combatants, each of whom is stripped to the waist, and armed with
one of the formidable whips I have described” (coorbash). “As soon
as all is ready they begin, giving alternate stripes on each other’s
shoulders, but neither being allowed to evade or ward off a blow;
they continue this agreeable pastime for a very long time, till one
falls down exhausted from loss of blood and the punishment he has
received.”[112]
I spent a lazy day on March 1, watching the peaceful, patriarchal
life of the village, and especially the flocks and herds when they
came to the well to drink. Men, women, and boys all helped to fill the
cattle-troughs, which are made of baked mud. The surroundings
described in the book of Genesis seemed to have been preserved
here without change of any kind.
My friends did not return on March 2, as they had expected. I took
my rifle and a guide and tried to bring home an ariel, but could not
approach within three hundred yards of the game. At about that
distance one was hit, but got away. On the 3rd the guide and I went
in another direction. Creeping carefully up against the wind, I aimed
at a buck at three hundred yards’ distance. He fell forward, burying
his horns in the ground, when I fired, but was up again, and ran in a
circle and then fell once more. I rushed forward to give him the coup-
de-grace, but he bolted over the brow of a hill at the top of his speed,
and we lost sight of him. I wandered about seeking for his tracks, but
could not find them in that tumbled country. Later I saw three more
ariels, which ran into some dry grass. We made a circuit, and
presently came within sight of them again. They were evidently on
the alert. Under cover of a tree, I took a steady aim and hit a buck,
who limped away and lay down, but presently rose at eighty yards
distance as we advanced, and I then killed him by a shot through the
heart. We covered the body with branches to protect it from vultures,
and carried the head into camp. I kept the skin and the head, but
gave the flesh to my guide, who was much delighted. He went out on
a donkey and cut the beast up, and distributed presents of meat
among his friends.
On the 26th we halted, after marching from five in the morning till
eleven, at a spot a few miles distant from the river, where there are
three rest-houses—one for the chiefs of the party which is travelling,
one for the servants, and one to serve as kitchen. Gazelles were
plentiful in this district, but we were unable to use our rifles on
account of the throng of Arabs, cattle, and sheep in the
neighbourhood. It was interesting to watch the manner in which the
goats feed at this season. They are tended by half-naked
Soudanese boys who carry long crooked staves. With these they pull
down the branches of the mimosas, and the goats browse the leaves
and twigs. They also stand upon their hind legs, resting their forelegs
upon boughs, and so reach the foliage, keeping the branches down
with their hoofs, while they eat the succulent new shoots. When they
are seen from a distance in this attitude they exactly resemble
people. In this region the villages are very small—mere hamlets
consisting of a few huts, and very little ground is under cultivation.
The land is used for pasture throughout the district, and is apparently
common to all comers.
On March 27, we travelled about thirteen miles and halted at a
rest-house. We had reached a zone of lower temperature—the
maximum at midday was 89°—and the journeys were no longer
unpleasant. The riverside scenery is interesting and beautiful in the
lower as well as in the higher reaches, and the dome-palms become
more numerous as one advances northward and add to the charm of
the banks. There was no other vegetation when we saw the country
except low-grown mimosas and mimosa-scrub. Sand stretches away
on either side from the course of the river, and we crossed few khors
after leaving Goz Regeb, for the rainfall in this region is absorbed in
the soil and is insufficient to produce torrents which would scour a
course towards the stream.
In the afternoon I took my fishing-tackle and tried my fortune in a
pool from which I landed two fish, one of about fifteen pounds and
one of about five pounds, and a crocodile tried his luck upon the
bank and nearly caught a man. Before I set out with my rod I had
been warned by the sheikh of the village near which we had
encamped that the beasts were very dangerous in this part of the
Atbara, and I kept a good look-out for signs of them. It happened,
however, that just as I had made a cast, Dupuis, who had been out
with his rifle, passed behind me and sang out, “Have you caught
anything?” I stepped back briskly, as good luck would have it, and
answered, “Have you shot anything?” and at the instant the crocodile
lashed at my legs with its tail to strike me into the water. It had been
awaiting its chance to take me off my guard, and I had had no inkling
of danger. I judged the length of the reptile to be about twelve feet. It
certainly had a sound sporting plan and made a smart dash; for it
only missed me by a few inches. The tails of these creatures are
very powerful, and if the one that had been stalking me had judged
distance a little better, I should certainly have been knocked into the
pool.
A little later I heard in Cairo that a week after my adventure, a
woman, who was filling a water-sack close to the place where I had
stood, turned round to answer some men who were exchanging
chaff with her; as she did so, a crocodile struck her on the hip with its
tail, lashed her some distance into the water, and immediately
dragged her under. I was told that they use the tail-trick only with
human beings and always seize beasts by the snout. But this
account does not quite agree with the observations of Sir S. Baker,
who made a very careful study of the habits of the crocodiles in the
rivers of the Soudan.
FOOTNOTES:
[1]A khor is a gully or gorge formed by the rush of rain in the
wet season. It is a watercourse at that time, but a dry ravine
during the rest of the year.
[2]Kneel.
[3]These bottles were of aluminium covered with felt. Before
we started on the day’s march, the felt was soaked in water, and
the evaporation from it tended to keep the drinking supply cool.
[4]Lieutenant-Colonel.
[5]Governor.
[6]Chief baggage-man.
[7]This trill is maintained on the same note—the upper B flat of
the feminine vocal compass—and is produced by a vibration of
the tip of the tongue on the hard palate. Many European ladies
have tried to give a rendering of it, but without success. In Lower
Egypt the “joy-trilling” is called zungareet.
[8]“The Nile Tributaries of Abyssinia,” 1867, p. 525.
[9]Ib. p. 523.
[10]“Life in Abyssinia,” 1868, p. 101
[11]“The great plain comes to an end within a few miles of
Gedaref, the ground becomes uneven and rocky, and Gedaref
itself is situated in an open valley surrounded by bare hills of
basaltic rock.”—Sir W. Garstin, “Report upon the Basin of the
Upper Nile,” 1904.
[12]“The shotel (sword) is an awkward-looking weapon. Some,
if straight, would be nearly four feet long; they are two-edged, and
curved to a semicircle, like a reaper’s sickle. It is a very clumsy
weapon to manage. Many of the swords are made of the soft iron
of the country and bend on the least stress. The handles are
made of the horn of the rhinoceros, sawn into three longitudinal
pieces, and incised so as to end in sharp points parallel to the
blades. The shank is usually clinched over a half-dollar beaten
convex. I should scarcely mind a blow from a sword thus
mounted, as, were the striker to give his wrist any play, in order to
make his cut at all effective, he could not fail sending one of the
highly ornamental but very useless points of his hilt into his own
wrist. . . . In the use of the gun the natives are in general
exceedingly clumsy. They prefer large, heavy matchlocks, to load
which is a labour of some minutes. They carry their powder in
hollow canes fitted into a leathern belt worn round the waist; and,
having no fixed charge, pour out at hazard a small quantity into
the hand. This they measure with the eye, occasionally putting
back a little if it appear too much, or adding a little if it seem not
enough. After this operation has been performed two or three
times, till they are pretty well satisfied as to the quantity, it is
poured into the gun-barrel. The proper charge is now tested by
the insertion of the ramrod. Lastly, when all is settled, some rag
and a small bar or ball of roughly wrought iron are rammed down.
This last operation (with the exception that the ramrod often sticks
in the rag for half an hour) is not difficult, as the ball is made of
about a quarter of an inch less diameter than the bore of the
piece for which it is intended. It is great fun to see these gunners,
when taken unawares by a sudden alarm; one can’t find his flint,
another has lost his steel; then there is the striking of a light,
blowing the match, priming the gun, fixing the match to a proper
length and direction; and, lastly, sticking into the ground the rest,
which nearly all of them use, especially if their piece be of the
heavy description. There is one thing in their favour—that the
mere sound of driving in the rest is generally sufficient to turn
away the bravest Abyssinian cavalry that ever charged.”—
Mansfield Parkyns, pp. 236, 241.
[13]“Wanderings among the Falashas in Abyssinia,” by Rev. H.
Stern, 1862.
[14]“Narrative of a Journey through Abyssinia,” by Henry
Dufton, 1867.
[15]Dufton, pp. 16, 17.
[16]Ib. pp. 35, 36.
[17]“The Nile Tributaries of Abyssinia,” 1867, pp. 356-357.
[18]“The Nile Tributaries of Abyssinia,” p. 182.
[19]For a variety of reasons—some of them creditable—a
number of Abyssinians abandon their allegiance to Menelek and
the Rases (chiefs) and become subject to Anglo-Egyptian
jurisdiction.
[20]“King of Kings,” title of the Abyssinian monarch.
[21]“The Nile Tributaries of Abyssinia,” p. 502.
[22]Mansfield Parkyns has given a full and careful description
of the national costume. I extract the following details from it:
—“The ‘quarry’ is the principal article of Abyssinian dress: it is of
cotton, and very fine and soft; those of the richer being finer but
probably not so serviceable as those of the poorer class. It is
made in three pieces; each piece is about three feet broad by
fifteen feet long. Near both ends of each piece is a red stripe, five
or six inches broad.” The pieces are sewn together so as to form
“a white double cloth, with a red border near the bottom only; the
breadth of the ‘quarry’ is nine feet by seven and a half long. . . .
The methods of putting on the cloth are as various as the modes
of wearing a Highland plaid. One of the most ordinary ways is first
to place it like a cloak over the shoulders: the right end, which is
purposely left the longer, is then thrown over the left shoulder, and
the bottom border, which would otherwise (from its length) trail on
the ground, is gathered over the right shoulder” (“Life in
Abyssinia,” pp. 228, 229). “The trousers are of a soft textured but
rather coarse cotton stuff, made in the country, and are of two
sorts: one called ‘cállis,’ the other ‘coumta.’ The former reaches
half-way down the calf of the leg, the latter to about three or four
inches above the knee” (ib. pp. 225, 226). The other garment
worn by the men is a belt. These cinctures “vary in length from
fifteen to sixty yards, and are about one yard in width. In quantity
of cotton they are nearly all of the same weight, as the very long
ones are in proportion finer than the shorter” (ib. p. 227). With
regard to feminine dress, “there is a distinguishing costume for
young girls, and for those who, from being married or otherwise,
are no longer considered as such. The dress of the former is
indeed rather slight, though far more picturesque than that of the
latter. . . . The girls merely wear a piece of cotton stuff wrapped
round the waist and hanging down almost to the knee, and
another (or the end of the former, if it be long enough) thrown
over the left shoulder, so as to leave the right arm and breast
exposed. In other parts of Tigre a black goat-skin, ornamented
with cowries, is often substituted for this latter. An ordinary
woman wears a large loose shirt down to the feet, with sleeves
made tight towards the wrist. This, with a ‘quarry’ similar to those
of the men, but worn rather differently, and a parasol when out of
doors, is a complete suit” (ib. pp. 241-243). Parkyns thus
describes the system of hairdressing: “In general, neither sex
wears any covering on the head, preferring to tress and butter
that with which nature has provided them. The hair of the
Abyssinians is admirably adapted for this purpose, being neither
short and crisp like a negro’s, nor yet of the soft elasticity of a
European’s, but between the two. . . . The operation of tressing is
a very tedious one, usually occupying an hour or two per head:
therefore, of course, it is repeated as seldom as possible: by
some great dandies once a fortnight: by others once a month, or
even less frequently. In the interim large supplies of fresh butter
are employed, when obtainable, in order to prevent the chance of
a settlement of vermin; and a piece of stick, like a skewer, is used
for scratching. The hair is gathered in plaits close over the whole
surface of the head, the lines running fore and aft, and the ends
hanging down in ringlets over the neck. . . . Some ladies have
their butter daubed on nicely, and then some scent: but the great
‘go’ among the dandies is to appear in the morning with a huge
pat of butter (about two ounces) placed on the top of the head,
which, as it gradually melts in the sun, runs over the hair and
down the neck, over the forehead, and often into the eyes,
thereby causing much smarting. This last ingression, however,
the gentleman usually prevents by wiping his forehead frequently
with his hand or the corner of his ‘quarry.’ As may be imagined,
the dresses neither of the women nor men are long free from
grease; but this, especially among the latter sex, is of no
importance; indeed, many young men among the soldiery
consider a clean cloth as ‘slow,’ and appropriate only for a
townsman or a woman. These never have their quarries washed
from one St. John’s Day to another” (ib. pp. 243-245).
[23]“Modern Abyssinia,” p. 248.
[24]“Life in Abyssinia,” p. 282.
[25]“Abyssinia,” by Herbert Vivian, 1901, pp. 314-327.
[26]“Life in Abyssinia,” p. 418.
[27]Guard-house.
[28]“On one occasion we had a small adventure. We were
resting one night near the summit of a mountain, when about two
hours before daybreak we were awaked by a loud hubbub and
the discharge of a gun. Starting to our feet, we inquired what was
up, and our anxiety was increased by M. Lejean’s Arab seizing
the second gun and discharging it. All I saw, for it was pitch dark,
was one of the mules kicking about amongst the ashes of a half-
extinguished fire, and endeavouring to extricate himself from the
leather thong which bound his head to a tree. This he soon
succeeded in doing, and went off at a furious rate towards the
woods which clothe the sides of the mountain. I thought he had
burnt himself at the fire, and that this was the cause of his