1. Which of the following is not a governmental fund?

a. Special revenue fund

b. Debt service fund

c. Trust fund

d. General fund

2. Which of these funds generally follows the accrual basis of accounting?

a. General fund

b. Internal service fund

c. Debt service fund

d. Special revenue fund

3 Which of the following funds will report fixed assets in the fund financial statements?

a. General fund

b. Special revenue fund

c. Debt service fund

d. None of the above

4. Which of the following funds would not be included in governmental fund financial statements?

a. Debt service fund

b. General fund

c. Pension trust fund

d. Permanent fund

5. Which of the following funds would be used to account for an activity that provides goods or services to other funds?

a. General fund

b. Enterprise fund

c. Debt service fund

d. Internal service fund