16. When a truck is received by a governmental unit, it should be recorded in the General Fund as a(n): A) fixed asset. B) expenditure. C) appropriation. D) encumbrance. 17. The activities of a central computer facility should be accounted for in the: A) Capital Projects Fund. B) Enterprise Fund. C) General Fund. D) Internal Service Fund 18. Which of the followving is used for current expenditures by a college? A) Unrestricted Current Funds, Yes; Restricted Current Funds, Yes B) Unrestricted Current Funds, No; Restricted Current Funds, No C) Unrestricted Current Funds, Yes; Restricted Current Funds, No D) Unrestricted Current Funds, No; Restricted Current Funds, Yes 19. Which of the following should be accrued as revenues by the general fund of a local government? A) Income taxes currently due B) Sales tax held by the state which will be remitted to the local government: C) Parking meter revenues D) Sales tax collected by merchants 20. Under GASB Statement No. 34, a government-wide financial statement should include a: A) B) C) D) statement of financial position. notes to the financial statements. statement of activities. statement of revenues & and expenses. 21. For state and local government units, the full accrual basis of accounting should be used for what type of fund? A) Internal service B) Debt service C) Special revenue D) General