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Test your basic knowledge |
Oracle Vocab
Start Test
Study First
Subjects
:
oracle
,
it-skills
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. The compilation of proposed amendments to the CAO Proposed Operational Plan. Change Letters must be filed by the close of Public Hearing.
Change Letter
Line-Item Budget
Avoidable Cost
Enterprise Fund
2. Enterprise Funds - Internal Service Fund
Proprietary Funds
Expensed Inventory
Capital Budget
Encumbrance
3. An anticipated expenditure as indicated by approval of requistion. Oracle Purchasing will send commitments to the General Ledger and Projects and Grants and it will be recorded as an encumbrance type.
Commitment
Adopted Budget
Invoice
Trust Fund
4. A fund used to account for the proceeds of specific revenue sources that are legally restricted to expendiutres for a specified purpose.
Encumbrance Types
Invoice
Special Revenu Fund
Adopted Budget/Operational Plan
5. Units of work that can be broken down into one or more task to capture and related revenue.
Project
Productive Time
Asset Management
Accounting Standards
6. Annual pricipal and interest payments that a local government of fund owes on money that is has borrowed.
Depreciate
Avoidable Cost
General Purpose Revenue
Debt Service
7. Includes the all elements of cost for the production of a good or service - including direct - indirect - and overhead costs. Full cost includes raw costs - plus all apllicable burden costs for raw labor.
Full Cost
Change Letter
Invoice
Debt Service Funds
8. Those expenses which can be charged directly as a part of the cost of a product or service - or of a department or operating unit - as distiquished from overhead and other indirect costs which most be prorated among several products or services - dep
Governmental Funds
Direct Expense
Internal Agreement
Pension and other employee benefit Trust Fund
9. A type of purchasing document used to reference POs to a specific contract. It may include terms and conditions - agreed amounts - and an effective and expiration date.
Contract or Contract Purchase Agreement (CPA)
Funds
Invoise Types
General Purpose Revenue
10. Trust Fund and Agency Funds
Expensed Inventory
Genaral Revenue Allocation
Fiduciary
Standard Purchase Order
11. Determines whether a purchasing document line is for goods - services - freight - Amend A&C - etc.
Original Budget
Fund Balance
Line Type
Obligation
12. Assets - which are intended to be held or used for an extended periof of time - such as land - buildings - structures - machinery - furniture - and other equipment. Any piece of equipment costing $5 -000 or more must be purchased as a fixed asset.
Encumbrance
Fixed Asset
Depreciation
Expenditures
13. Funds ensure that available resources are controlled and spent in accordance with organizational spending - service delivery decision and finance- related legar and contractual provisions.
Invoice
Original Budget
Funds
Unanticipated Revenue
14. Additional revenue that was not expected and - therefore -not budgeted - but which may legally be made available for the financing requirements of the County.
Internal Service Fund (ISF)
Unanticipated Revenue
Raw Cost
Release
15. One or more funds that account for the goods and services provided by one department to another within a government on a cost-reimbursement basis. ( General Services Facilities Management - Fleet Maintenance - and Document Services ISF) will budget a
Special Revenu Fund
Account
Internal Service Fund (ISF)
Line-Item Budget
16. Additional revenue received beyond that which was budgeted and which may be made available for the financing requirements of the County.
Accrual Basis of Accounting
Overrealized Revenue
Spending Funds
Internal Agreement
17. Accounts for the accumulation for and the payment of general long-term principal and interest.
Purchase Requsition
Standard Purchase Order
Debt Service Funds
Pension and other employee benefit Trust Fund
18. An internal request for goods or services. A requisiton can originate from an employee or from another process. Each requition can include many lines - generally with a distict item on each requisition line.
Proprietary Funds
Purchase Requsition
General Fund
Chart of Accounts
19. Are established by the Board of Supervisors and include Airports - Wastewater Management and Transit Enterprise Funds - County Sanitation Districts and various Internal Service Funds ( General Services Fleet Maintenance - Facilities Management and Do
Bond
Line-Item Budget
Enterprise Fund
Internal Service Funds
20. An encumbrance category that allows you track you anticipated expenditures according to your purchase approval process. Types:commitments ( requisition encumbrances) and obligation ( PO encumbrances).
Fiduciary Fund
Indirect Cost or Indirect Expense
Proprietary Funds
Encumbrance Types
21. The operational distribution of General Purpose Revenues to various County departments and programs through the Agency/Groups and subject to Board approval.
Service and Supplies
Revenue
Genaral Revenue Allocation
Encumbrance
22. The types of invoices- Standard - Credit memo - Debit memo - Expense Report - Prepayment - Mixed.
Special Revenue Fund
Genaral Revenue Allocation
Invoise Types
Line Type
23. One of two classes of projects to be used by the County. Capital projects capture costs ( including depreciation) and revenue associated with the construction or acquisition of infrastructure ( i.e. road improvements bridges - etc) - buildings - othe
Revenue
Capital Project
Baseline Budget
Force Account
24. The amount of revenue expected to accrue or to be collected during a fiscal year.
Proprietary Funds
Enterprise Fund
Estimated Revenue
Capital Project Fund
25. A classification of cost that is assigned to each expenditure items. Expenditure types are grouped into cost groups ( expenditure categories) and revenue groups ( revenue categories).
Expenditure Type
Proprietary Funds
Funds
Enterprise Funds
26. A type of purchase order that can be issued for delivery of goods or services for specific dates and locations. Each standard purchase order line can have multiple shipments and ca distribute the quantity of each shipment across multiple accounts.
Standard Purchase Order
Invoice
Funds
Indirect Cost of Expense
27. The major fund in most government unit - the General Fund accounts for all activities not accounted for in other funds. Most functions such as Public Safety or Health Services and Human Resources are accounted for in the General Fund.
General Fund
General Purpose Revenue
Enterprise Funds
Spending Funds
28. Funds that account for resources that government hold in trust for individuals or other governments. Examples include the Community Services Trust Fund for Developer deposit and School District Funds tha are included in the County Investment Pool.
Fiduciary Fund
Purchase Order
Revenue
Enterprise Fund
29. Financial resources recieved from taxes - fees - and other charges - federal or State government - excluding interfund transfers fund balance - or debt issuance proceeds.
General Purpose Revenue
Revenue
Capital Project
Enterprise Fund
30. A fund used to account for assets held by a government in a trustee capacity for individuals - private organizations - other governments and/or other funds.
Revenue
General Purpose Revenue
Trust Fund
Fund
31. The version of the Operations Plan that is formally approved and implemented by the Board of Supervisors after the proposed Operational Plan has gone through a process of Change Letters - public hearing - and deliberations.
Adopted Budget/Operational Plan
Depreciate
Debt Service
Invoice
32. A standard procurement document issued for delivery of specified goods or services on specified dates at specified locations. A PO is normally a one-time transaction.
Indirect Project
Activity- Based Costing (ABC)
Original Budget
Purchase Order
33. A type of Purchase Order that is issued to specify agreed-to prices - delivery periods or other terms for goods or services that will be ordered ( released) for actual delivery later. A BPA is normally issued to cover a long-term agreement period suc
Encumbrance
Blanket Purchase Agreement
Grant
Pension and other employee benefit Trust Fund
34. An Actual order(sub-order) of goods and services issued against a Blanket Purchase Agreement (BPA) for actual delivery with specified quantities - dates and the accounting information.
Special Revenue Fund
Release
Fund
Current Budget
35. Accounts for the financingof goods and services provided by one department or agency to other departments or agency on a cost-reimbursement basis.
Internal Service Funds
Estimated Revenue
Governmental Funds
Average Balance
36. An account that contains money set aside for a legaly restricted specifi future use.
Chart of Accounts
Reserve
Org.
Project
37. The electronic process of mainaining an itemized list of current inventory.
Enterprise Fund
Standard Purchase Order
Reserve
Asset Management
38. To approve an award budget for use in reporting and accounting.
Capital Project
Debt Service Funds
Baseline
General Fund
39. A budget Format prescribed by the State Controller. Refers to account and sub-account detail typically provided by revenue source - and objects of expenditures based on the types of goods or services(salaries & benefits - services & supplies - other
Line Budget Item
Avoidable Cost
Internal Service Funds
Direct Expense
40. A grant - subsidy - revenue agreement - revenue contract - or specific funding which is allocated to an organization for a specific purpose(s) and can be used to fund one or more projects - An award is usually billed or invoiced to a Customer ( i.e.
Fund
Asset
Award
Change Letter
41. The spread of an assets cost over the time period it is used.
Depreciate
Average Balance
Unanticipated Revenue
Bond
42. The amount of revenue expected to accrue or to be collected during a fiscal year.
Encumbrance
Proprietary Funds
Estimated Revenue
Genaral Revenue Allocation
43. Accounts for the provision of supplies and / or tangible services to public that is similar to services provided by business enterprises.
Account
Enterprise Funds
Depreciation
Force Account
44. The difference between a fund's assets and its liabilites. A surplus or deficit of assets over liabilites and reserves within a specific fund or organizational unit. A comparison of projected ependitures and revenues with related appropriations. Port
General Fund
Fund Balance
Capital Outlay Fund (COA)
Data Warehouse
45. An accounting device established to control receipts and disbursements set aside to support specific activities.
Grant
Fund
Indirect Cost of Expense
Internal Agreement
46. An expenditure object within the budget for all standard costs of daily operations - including such terms as office supplies - contractual services - and travel.
Service and Supplies
Special Revenue Fund
General Purpose Revenue
Adopted Budget
47. Items stocked in an inventory and controlled by tracking the quantity and value of each item. Typically - each item is considered an 'asset' until it is issued or adjusted ( expensed) out of the inventory. The value of the item is equal to the curren
Project
Grant
Fixed Asset
Inventory Items
48. A non-asset inventory that has already been expensed to a final use account and is thus carried and tracked as a on hand balance only - with an accounting value of zero.
Expensed Inventory
General Purpose Revenue
Fund
Physical Intentory
49. Budget authority that is set aside when a purchase order or contract is approved. A limitation - reserve or obligations placed on a budget appropriation to pay for good or services that have been ordered by means of contracts - purchase orders - IA -
Appropriation
Capital Project
Encumbrance
Pension and other employee benefit Trust Fund
50. A large database containing data summarized from one or more transactional systems - optimized to support the analysis needs of the enterprise.
Asset
Data Warehouse
Award
Baseline