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If a Federal Agency Should Have Collected $400 from a Nonexchange

Question 44

Multiple Choice

If a federal agency should have collected $400 from a nonexchange revenue source, but it actually collected $430, the financial statements should reflect


A) $400 cash collections plus $30 accrual adjustment.
B) $430 total revenue.
C) $430 cash collections less $30 accrual adjustment.
D) $400 revenue.

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