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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. A method employed in the constructon and /or maintenance of projects and activities - wherby the County's own personnel are used to perform the services - instead of an outside contractor. This method may also call for the purchase or use of the Coun
Release
Revenue
Program Budget
Force Account
2. A large database containing data summarized from one or more transactional systems - optimized to support the analysis needs of the enterprise.
Data Warehouse
Purchase Requsition
Capital Projects Funds
Internal Service Fund (ISF)
3. An initial building of the budget using a base year usually the second of the prior year's Operational Plan) for non salary related accounts and recalculated salary and benefits costs based on current positions loaded into BRASS from PeopleSoft.
Cash Basis of Accounting
Preliminary Budget
Internal Service Fund (ISF)
Full Cost
4. 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.
Trust Fund
Standard Purchase Order
Revenue
Fiduciary Fund
5. Accounts for the financingof goods and services provided by one department or agency to other departments or agency on a cost-reimbursement basis.
Deficit
Capital Assets
Internal Service Funds
Invoice
6. Accounts for the provision of supplies and / or tangible services to public that is similar to services provided by business enterprises.
Fiduciary Fund
Org.
Fund Balance
Enterprise Funds
7. Is derived from taxes - licenses - fees - and investment earnings.
Revenue
Enterprise Fund
Depreciation
Avoidable Cost
8. An excess of liabilites over assets - of losses over profits - or of expenditures over revenue.
Full Cost
Asset
General Purpose Revenue
Deficit
9. It is business or individual that provides good and /or services in return for payment. Also known as a Vendor.
Accounting Standards
Supplier
Capital Improvement Plan (CIP)
Org.
10. Accounts for assets held by government in a trustee capacity for public employement retirement systems.
Direct Expense
Accrual Basis of Accounting
Reserve
Pension and other employee benefit Trust Fund
11. Units of work that can be broken down into one or more task to capture and related revenue.
Project
Release
Internal Service Fund (ISF)
Accrual Basis of Accounting
12. The amount of revenue expected to accrue or to be collected during a fiscal year.
Deficit
Enterprise Fund
Indirect Cost or Indirect Expense
Estimated Revenue
13. With separate revenue - expenditures - and fund balances. A legal independet fiscal and accounting entity - to record its cash and other resources and equties - assets - liabilities - reserves and surplus ( fund balance) as well as its income and exp
Contract or Contract Purchase Agreement (CPA)
Line Type
Indirect Cost or Indirect Expense
Fund
14. A fund used to account for the proceeds of specific revenue sources that are legally restricted to expendiutres for a specified purpose.
Board of Supervisors
Debt Service
Special Revenu Fund
Fiduciary Fund
15. An itemized statement of money owed for goods shipped or services rendered
Invoice
Indirect Cost or Indirect Expense
Depreciation
Encumbrance
16. 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.
Cost Applied
Direct Cost or Direct Expense
General Fund
Fund
17. Annual pricipal and interest payments that a local government of fund owes on money that is has borrowed.
Enterprise Funds
Debt Service
Fixed Asset
Fund
18. 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.
Asset Management
Invoice
Expensed Inventory
Capital Project
19. The Board of Supervisors approved an annual spending plan for proprietary funds. The adopted expense estimates are not appropriations - their budgetary controls are the same as those of governments funds.
Spending Funds
Capital Project
Direct Expense
Appropriation
20. A payment of money or other assets from one governmental unit to another - from a governmental unit to a not-for-profit agency - or from a not-for-profit agency to a government. Often earmarked for a specific purpose or program.
Award
Capital Project
Grant
Physical Intentory
21. Those elements of cost necessary in the production of an article or the performance of a service but no an integral part of the finished product or service - such as rent - heat - light - supplies - management - supervision - etc.
Indirect Cost of Expense
General Purpose Revenue
Service and Supplies
Reserve
22. Accounts for the purchase or construction of major facilities which are not financed by proprietary or trust funds.
Depreciation
Capital Project Fund
Enterprise Fund
Full Cost
23. The percentage of full time the employee should normally work in a specifi job. Is defined by the Standard Hours.
Debt Service Funds
Change Letter
Full Tim Equivalency (FTE)
Avoidable Cost
24. An account that contains money set aside for a legaly restricted specifi future use.
Reserve
Average Balance
Encumbrance Types
Expenditure Type
25. 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
Enterprise Fund
Accounting Standards
Fixed Asset
26. Annual principal and interest payments that local government owes on borrowed money.
Service and Supplies
Debt Service
Funds Available
Unanticipated Revenue
27. Accounts for the County's financial resources except those required to be accounted for in another fund.
Line-Item Budget
Expenditures
Enterprise Funds
General Fund
28. A promise to repay borrowed money on a particular date - often ten or twenty years in the future; most bonds involve a promise to pay a specified dollar amount of interest at predetermined intervals. Bonds are a mechanism used to obtain long-term fin
Bond
Deficit
Account Segment
Avoidable Cost
29. An object of value owned by a corporation or business. Assets are entered in Oracle Projects as non-labor resources.
Purchase Order
Asset
Line-Item Budget
Supplier
30. The operational distribution of General Purpose Revenues to various County departments and programs through the Agency/Groups and subject to Board approval.
Full Tim Equivalency (FTE)
Encumbrance Types
Appropriation
Genaral Revenue Allocation
31. The amount of direct and indirect costs that would be reduced or eliminated if a service currently provided by County staff were to be provided by contract. These costs are typically include all direct and variable costs - as well as any portions of
Enterprise Funds
Asset Inventory
Avoidable Cost
Estimated Revenue
32. Expenditures related to the acquisition - expansion - or rehabilitatin of major fixed assets - such as land - buildings - structures - and certain types of equipment; remodeling/upgrades which improve or enhance the use of an existing facility or spa
Capital Improvement
Blanket Purchase Agreement
Account
Capital Project
33. Determines whether a purchasing document line is for goods - services - freight - Amend A&C - etc.
Funds Available
Fixed Asset
Force Account
Line Type
34. 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
Full Tim Equivalency (FTE)
Purchase Order
General Fund
Blanket Purchase Agreement
35. The estimated cost amounts at completion of a project. Cost budget amounts can be summary or detail - and ca be burdened or unburdened.
Change Letter
Depreciation
Line Budget Item
Cost Budget
36. The budget amounts for a project at the first successful Baselining of the project.
Spending Funds
Revenue
Original Budget
Capital Outlay Fund (COA)
37. Land - improvements to land - buildings - building improvements - vehicles - machinery - equipment - works of art and historical treasures - infrastructure - and all other tangible or intangible assets that are used in operations and that have initia
Trust Fund
Revenue
Capital Assets
Line Type
38. 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.
Fund
Encumbrance
Current Budget
Fiduciary Fund
39. A separate financial reporting unit fo budgeting - management - or accounting purposes. All budgetary transactions are recorded in accounts
Standard Purchase Order
Service and Supplies
Account
Line-Item Budget
40. An Inventory carried on accounting records as an asset whose stock items are valued at their unit cost times their quantity on hand - and the stock value is not expensed to a final user account until the material is issued to that user.
Expenditure Type
Asset Inventory
Funds
Genaral Revenue Allocation
41. Accounts for the proceeds of specific revenue sources ( except pension trust and major capital projects) that are legally restricted to expenditures for specific purposes.
General Fund
Special Revenue Fund
Standard Purchase Order
Commitment
42. Non-Capital Project. Non productive time as a type of indirect project to track paid time off. Printing - mails - purchasing - contracting - fleet - facilities. and admin projects ( overhead - training - travel - etc ).
Governmental Funds
Obligation
Invoice
Indirect Project
43. The transfer of costs of services performed by one budget unit for the benefit of another budget unit within the same fund.
Cost Applied
Capital Project
Line Budget Item
Full Cost
44. 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 -
Depreciation
Encumbrance
Accrual Basis of Accounting
Standard Purchase Order
45. The amount of revenue expected to accrue or to be collected during a fiscal year.
Adopted Budget/Operational Plan
Estimated Revenue
Enterprise Funds
Enterprise Fund
46. Costs that are directly attributalbe to work performed -also referred to as Direct Costs.
Raw Cost
Full Tim Equivalency (FTE)
Special Revenue Fund
Invoice
47. 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
Invoice
Blanket Purchase Agreement
Invoice
Enterprise Fund
48. A spending plan for improvements to or acquisition of land - facilities - and infrastructure. The capital budget balances revenues and expenditures - specifies the sources of revenues - and lists each project or acquisition.
Deficit
Project
Capital Budget
Expenditures
49. The of the cost of a fixed asset - other than a wasting asset - charged as an expense during a particular period. The cost of a fixed asses less any salvage value is prorated over the estimated service life of such an asset - and each period is charg
Depreciation
Expenditure Type
Grant
Internal Agreement
50. The authorized budget for a project or task - which is used for performance reporting and revenue calculation.
Capital Budget
Internal Service Fund (ISF)
Baseline Budget
Genaral Revenue Allocation