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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. To approve an award budget for use in reporting and accounting.
Baseline
Full Tim Equivalency (FTE)
Expenditure
Enterprise Fund
2. Accounts for the purchase or construction of major facilities which are not financed by proprietary or trust funds.
Fiduciary Fund
Capital Project Fund
Funds Available
Cost Budget
3. Funds ensure that available resources are controlled and spent in accordance with organizational spending - service delivery decision and finance- related legar and contractual provisions.
Original Budget
Funds
Depreciation
Appropriation
4. Accounts for the provision of supplies and / or tangible services to public that is similar to services provided by business enterprises.
Enterprise Funds
Service and Supplies
Fund
Capital Project
5. 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.
Fiduciary Fund
Direct Expense
Internal Service Fund (ISF)
Purchase Requsition
6. 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)
Indirect Cost of Expense
Chart of Accounts
Blanket Purchase Agreement
7. 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
Physical Intentory
Enterprise Fund
Fiduciary Fund
Capital Budget
8. A document received from a supplier that lists amounts owed to the supplier for purchased good or services.
Funds Available
Activity- Based Costing (ABC)
Proprietary Funds
Invoice
9. The account structure an enterprise uses to record transactions and maintain account balances.
Chart of Accounts
Invoise Types
Special Revenue Fund
Debt Service
10. 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
Full Tim Equivalency (FTE)
Line Budget Item
Program Budget
Capital Assets
11. A unit with budgetary control and/or management responsibilities for financial transactions. Represents the 'cost center'qualifier segment required in Oracle and is at the trasactional level of input( child).
General Purpose Revenue
Encumbrance Types
Org.
Enterprise Fund
12. Is derived from taxes - licenses - fees - and investment earnings.
Revenue
Adopted Budget
Encumbrance
Capital Project Fund
13. The percentage of full time the employee should normally work in a specifi job. Is defined by the Standard Hours.
Funds Available
Line Type
General Purpose Revenue
Full Tim Equivalency (FTE)
14. The compilation of proposed amendments to the CAO Proposed Operational Plan. Change Letters must be filed by the close of Public Hearing.
Invoice
Inventory Item
Change Letter
Service and Supplies
15. 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.
Award
Expenditure Type
Proprietary Funds
Line Budget Item
16. An encumbrance category that allows you track you anticipated expenditures according to your purchase approval process. Types:commitments ( requisition encumbrances) and obligation ( PO encumbrances).
Baseline Budget
Encumbrance Types
Cost Budget
Invoice
17. Assures suppliers that sufficient funds wil be available once the order is filled. Also are known as obligations and commitments - and only become expenditures when paid or when the actual liability is recorded.
Pension and other employee benefit Trust Fund
Revenue
Cost Applied
Encumbrance
18. 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 ).
Service and Supplies
Raw Cost
Indirect Cost or Indirect Expense
Indirect Project
19. The electronic process of mainaining an itemized list of current inventory.
Governmental Funds
Asset Management
Overrealized Revenue
Obligation
20. A fund used to account for the proceeds of specific revenue sources that are legally restricted to expendiutres for a specified purpose.
Special Revenu Fund
Activity- Based Costing (ABC)
Purchase Requsition
Purchase Order
21. Accounts for the County's financial resources except those required to be accounted for in another fund.
Invoice
Chart of Accounts
General Fund
Cost Applied
22. An itemized statement of money owed for goods shipped or services rendered
Revenue
General Purpose Revenue
Depreciation
Invoice
23. When one department or fund desires services from another department or fund and the department or fund providing the service sgree to a scope of work and an estimated budget and schedule.
Revenue
Internal Agreement
Capital Budget
Estimated Revenue
24. 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
Estimated Revenue
Original Budget
Grant
25. It is business or individual that provides good and /or services in return for payment. Also known as a Vendor.
Invoice
Supplier
Activity- Based Costing (ABC)
Invoise Types
26. 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
Fund Balance
Capital Assets
Fixed Asset
Proprietary Funds
27. The amount of revenue expected to accrue or to be collected during a fiscal year.
Contract or Contract Purchase Agreement (CPA)
Estimated Revenue
Raw Cost
Revenue
28. 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
Revenue
Trust Fund
Inventory Items
Invoice
29. As a political subdivision of the State of California - the County is governed by a five- member Board of Supervisor - which has legislative and executed authority. Each member of the Board of Supervisors is elected by geographic district.
Debt Service
Board of Supervisors
Obligation
Asset
30. Determines whether a purchasing document line is for goods - services - freight - Amend A&C - etc.
Line Type
Asset
Data Warehouse
Internal Service Fund (ISF)
31. An expenditure object within the budget for all standard costs of daily operations - including such terms as office supplies - contractual services - and travel.
Genaral Revenue Allocation
Capital Project
Average Balance
Service and Supplies
32. A special fund created to provide centralized budgeting for the accumulation and expenditures of funds for the capital needs of the County.
Indirect Project
Capital Outlay Fund (COA)
Force Account
Depreciation
33. 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
Blanket Purchase Agreement
Fiduciary
Purchase Order
34. A self-balancing set of accounts.
Capital Projects Funds
Line-Item Budget
Fund
Commitment
35. Governmental funds established to accont for financial resources used for the acqusition or construction of major capital facilities ( other than those accounted for in proprietary funds).
Capital Projects Funds
Unanticipated Revenue
Debt Service
Change Letter
36. A five-year list of planned capital projects - developed by the Department of General Services.
Release
Project
Asset Management
Capital Improvement Plan (CIP)
37. Items that are stocked in intentory. Inventory is controlled by quantity and value. Remains an asset until it is consumed. The cost of an intentory items is recognized as an expense when it is consumed or sold.
Funds Available
Activity- Based Costing (ABC)
Asset Inventory
Inventory Item
38. An accounting device established to control receipts and disbursements set aside to support specific activities.
Deficit
Overrealized Revenue
Fund
Expenditures
39. 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.
Accrual Basis of Accounting
Contract or Contract Purchase Agreement (CPA)
Release
Program Budget
40. A separate fund established to account for services that are supported primarly by service charges. They are similar to private business enterprise - where the costs of providing goods or services to the general public or to customer departments on a
Change Letter
Enterprise Fund
Account
Capital Assets
41. 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.
Contract or Contract Purchase Agreement (CPA)
Standard Purchase Order
Fund
Debt Service Funds
42. Is a written record for goods or services provided or request for payment. A summarized list of charges and other information that is recorded in Account Receivalbe - can be printed - and can be sent to a customer to request payment or reimbursement.
Deficit
Supplier
Pension and other employee benefit Trust Fund
Invoice
43. 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
Invoise Types
Indirect Cost or Indirect Expense
Project
44. Financial resources recieved from taxes - fees - and other charges - federal or State government - excluding interfund transfers fund balance - or debt issuance proceeds.
Revenue
Depreciate
Obligation
Preliminary Budget
45. Funds estalished to account for the accumulaton of resources for - and for the payment of - principal and interest on general long-term debt.
Debt Service Funds
Depreciation
Line Budget Item
Pension and other employee benefit Trust Fund
46. An excess of liabilites over assets - of losses over profits - or of expenditures over revenue.
Direct Cost or Direct Expense
Special Revenu Fund
Fund
Deficit
47. Accounts for the financingof goods and services provided by one department or agency to other departments or agency on a cost-reimbursement basis.
Accrual Basis of Accounting
General Fund
Internal Service Funds
Estimated Revenue
48. 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).
Fund
Adopted Budget
Expenditure Type
Fund
49. 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.
Blanket Purchase Agreement
Capital Budget
Contract or Contract Purchase Agreement (CPA)
Revenue
50. 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
Deficit
Trust Fund
Inventory Items