المدونة | لطيفة الكرد - ابداع في التصميم والتسويق الرقمي

Alan Cook Alan Cook

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VCE CGFM Exam Simulator & CGFM Valid Exam Camp

We understand the difficulty of finding the latest and accurate CGFM questions. In today's competitive world, it is essential to prepare with the most probable AGA in CGFM exam dumps to stay ahead of the competition. That's why we have created our updated AGA CGFM Questions, which will help you to clear the Certified Government Financial Manager (CGFM) (CGFM) exam in one go.

To become certified, individuals must meet certain educational and experiential requirements, pass a rigorous three-part exam, and adhere to a code of ethics. CGFM exam covers three areas of government financial management: government accounting, financial reporting and budgeting, and ethics. CGFM exam is designed to test the candidate's ability to apply their knowledge of financial management principles to real-world situations. Successful candidates earn the CGFM designation, which demonstrates their expertise and commitment to the profession.

Cost of the AGA CGFM: Certified Government Financial Manager (CGFM) Exam

AGA CGFM: Certified Government Financial Manager (CGFM) Exam cost is $125 all over the world, however the prices of the courses varies on the basis of the local currencies of the country.

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AGA Certified Government Financial Manager (CGFM) Sample Questions (Q112-Q117):

NEW QUESTION # 112
If a government creates an internal service funds, GAAP require that the ______ cost of services, _________ the cost of capital assets be recovered through the user fee.

A. Full, Including
B. Either A or C
C. Full, excluding
D. Half, Including

Answer: A

NEW QUESTION # 113
Small local governments and nonprofits use a third accounting basis, the cash basis, unapproved by GAAP.
Cash accounting is used because ____________ accounting, though more accurate, is more complex and costly.

A. Both B & C
B. Accrual
C. Modified
D. Deferral

Answer: B

NEW QUESTION # 114
If a government or nonprofit annually collects $ 2 million, what is the per occurrence deductibles?

A. 2,000
B. 2,300
C. 2,200
D. None of these

Answer: A

NEW QUESTION # 115
A single audit report will include an opinion or disclaimer of opinion that the financial statements are

A. fairly presented in accordance with GAAP.
B. fairly presented in accordance with GASB.
C. fairly presented in accordance with GAO.
D. free from fraud.

Answer: A

Explanation:
* Single Audit Report Requirements:
* A single audit evaluates the financial statements and compliance with federal award requirements.
* Thefinancial statement opinionmust state whether the financial statements arefairly presented in accordance with Generally Accepted Accounting Principles (GAAP).
* Explanation of Answer Choices:
* A. Free from fraud: Incorrect. Auditors do not provide an opinion on fraud; they assess for material misstatements.
* B. Fairly presented in accordance with GAAP: Correct. The financial statement opinion is issued based on compliance with GAAP.
* C. Fairly presented in accordance with GASB: Incorrect. GASB (Governmental Accounting Standards Board) provides guidance for state and local governments, but financial statements must comply with GAAP as the overarching standard.
* D. Fairly presented in accordance with GAO: Incorrect. The GAO (Government Accountability Office) issues auditing standards, not financial reporting standards.
References:
* OMB Uniform Guidance (2 CFR Part 200),Subpart F - Audit Requirements.
* GAO,Government Auditing Standards (Yellow Book).

NEW QUESTION # 116
Governments are increasingly using capital lease financing because it:

A. Dose not pledge full-faith-and-credit
B. is usually not subject to a state's Go debt cap
C. All of these
D. is not subject to voter approval

Answer: C

NEW QUESTION # 117
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Alan Cook Alan Cook

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