6F051 Vol 2 Ures

Front 1

What is the major difference between the responsibilities of the Financial Management Analysis (FMA) and the Defense Finance and Accounting Service (DFAS)?

Back 1

FMA handles the accounting processes at base level serves as a liaison between the base organizations and DFAS.

Front 2

Overall responsibility for obligation accounting is maintained by

Back 2

Finance and Accounting

Front 3

All accounting classifications must contain at least the accounting and disbursing station number (ADSN) and the

Back 3

appropriation symbol

Front 4

Which step in determining the elements of the accounting classification tells you to ensure the accounting station number is noted?

Back 4

Step 5

Front 5

Which funds are established to record collections for no year and clearing accounts?

Back 5

Deposit funds

Front 6

Which code identifies what is being purchased?

Back 6

EEIC

Front 7

What code is the first subdivision of the accounting classification below the appropriation level and always starts with the letter ―P‖?

Back 7

Budget program

Front 8

The disbursement accounting process begins when

Back 8

service is requested.

Front 9

When a requirement is known but a firm price is not, an administrative reservation of funds is processed and is also known as

Back 9

a commitment stage.

Front 10

Which stage of accounting liquidates the obligation?

Back 10

AEP.

Front 11

After receiving utilities estimates from Civil Engineering (CE), the Defense Finance and Accounting Service (DFAS) enters the estimate into

Back 11

General Accounting and Finance System (GAFS) as unfilled customer orders (UFCO).

Front 12

What is the first step in identifying the stages of accounting?

Back 12

Determine the type of accounting your working with.

Front 13

When identifying the stages of accounting for obligations, which step directs you to ensure that funds are at the proper disbursement stage?

Back 13

Step 2

Front 14

The General Accounting and Finance System (GAFS) uses internal files to track funds and stores them on a magnetic disk, this storage is also called

Back 14

immediate access storage.

Front 15

Which record is not established at the beginning of the fiscal year?

Back 15

Document summary record (DSR).

Front 16

Each combination of element of expense/investment code (EEIC) and responsibility center/cost center (RC/CC) codes requires a separate

Back 16

Program summary record (PSR).

Front 17

Which system was designed to automate the accounts payable process?

Back 17

Integrated Accounts Payable System (IAPS).

Front 18

What is the link between the Integrated Accounts Payable System (IAPS) and the General Accounting and Finance System (GAFS)?

Back 18

ICI

Front 19

What system is used to approve upward adjustments to expired and cancelled appropriations?

Back 19

Obligation Adjustment Reporting System (OARS).

Front 20

What is the next step after an Automated Business Services System (ABSS) user selects the form type?

Back 20

Add the administrative data.

Front 21

Who is the final financial individual in the Automated Business Services System (ABSS) routing process?

Back 21

The contracting official.

Front 22

What are the steps of processing a document in the Automated Business Services System (ABSS)?

Back 22

Approver; resource advisor; certifying official.

Front 23

Who appoints the certifying official in writing?

Back 23

Comptroller.

Front 24

Who is held pecuniary liable for erroneous payments?

Back 24

Certifying official.

Front 25

What type of codes will allow instant input of financial transactions?

Back 25

Override

Front 26

What need should be met when commitments for annual appropriations are incurred?

Back 26

A bona fide need for goods or services in the fiscal year the funds are issued for.

Front 27

Which commitment document is used to designate the accounting classification for charges by the cardholders within the various organizations on base?

Back 27

AF Form 4009.

Front 28

When adding commitment documents in the Automated Business Services System (ABSS) and you want to add the unit of issue and quantity you can click on the

Back 28

Insert Record button.

Front 29

What document would you use for construction projects exceeding $100,000?

Back 29

SF 1442.

Front 30

Who determines the category for a Military Interdepartmental Purchase Request (MIPR)?

Back 30

Performing activity.

Front 31

With a direct cite category II Military Interdepartmental Purchase Request (MIPR), who funds the cost for material or services provided?

Back 31

Performing activity.

Front 32

Who authorizes and approves the AF Form 150 for do-it-yourself (DITY) moves?

Back 32

Housing Management Officer.

Front 33

What document is considered evidence of financial liability?

Back 33

Receiving report

Front 34

A receiving report represents what stage of accounting?

Back 34

AEU

Front 35

What form is used to provide the vendor an opportunity to release the government from any obligation?

Back 35

AF Form 821

Front 36

The Prompt Payment Act (PPA) requires federal agencies to make payments on time, if payments are late what should be done?

Back 36

Pay interest penalties

Front 37

Cash management is a part of the Prompt Payment Act (PPA); what is a function of cash management?

Back 37

EFT

Front 38

Although you must make payments within prescribed terms, payments must also be paid within what window?

Back 38

7 day window

Front 39

When validating a Miscellaneous Obligation Reimbursement Document (MORD) from a funding activity, what do you do after you review the data for validity and accuracy?

Back 39

Check the description block

Front 40

Should a resource advisor (RA) fail to submit supporting documentation to support a Miscellaneous Obligation Reimbursement Document (MORD) what step to you take?

Back 40

Request DFAS process reversal of MORD greater than 90 days

Front 41

When using the Government Purchase Card (GPC), what is the first step you take after you’ve made a purchase?

Back 41

Update Access Online with each purchased

Front 42

Which is the file created for the Tri-Annual Review (TAR) at the start of each review, requires validation by the bases, and is due at the mid-point of the review?

Back 42

Base file

Front 43

As a resource advisor (RA), if you accepted a Military Interdepartment Purchase Request (MIPR) as a Category 2, what actions do you take after you receive the obligation documents?

Back 43

Forward to the Financial Management Analysis (FMA)

Front 44

Which general accounting and finance system listing identifies all open document summary records in the BQ system?

Back 44

ODL

Front 45

When travelers do not file their travel vouchers in time, the order they traveled on will show up as outstanding on what report?

Back 45

GOO

Front 46

What form is prepared after a vendor sends in a check for an overpayment?

Back 46

DD Form 1131

Front 47

What two forms are commonly used for collections after customers send in their payment to the Defense Finance and Accounting Service (DFAS)?

Back 47

DD Form 1131 and SF 1080

Front 48

What must be included in the collection voucher, Department of Defense (DD) Form 1131?

Back 48

All of the information on the billing document

Front 49

If the US Treasury determines that collection is not possible when working delinquent accounts receivable, what does the debt collection do?

Back 49

Process a write-off

Front 50

Financial accounting is concerned with

Back 50

external reporting to parties outside the company

Front 51

The left side of the "T" account is used to record

Back 51

debits

Front 52

What is used to ensure that debits equal credits?

Back 52

Trial Balance

Front 53

Budgetary accounts, control and properly manage budget authority provided and apply primarily to

Back 53

the legal requirements

Front 54

The proprietary accounting equation includes all of the following except

Back 54

debits

Front 55

If you are looking for information on the location you are deploying to which option would you choose from the four offered on the main page of the Combat Comptroller Community of Practice (CoP) website?

Back 55

Pre-deployment

Front 56

Which section of the Combat Comptroller Community of Practice (CoP) contains unique and unusual situations as well as identified problems and proposed solutions?

Back 56

Post-deployment

Front 57

Which section of the Combat Comptroller Community of Practice (CoP) includes great information on the Air and Space Expeditionary Force Unit Type Code Reporting Tool (ART) to include the checklist to assess unit type code (UTC) personnel?

Back 57

UDM/Warplanner

Front 58

If you are looking to understand the overall picture of contingencies specifically our Financial Management (FM) wartime requirements you would search in what section of the Combat Comptroller Community of Practice (CoP) website?

Back 58

Deployment

Front 59

What system is used as an internal management tool by the Chairman of the Joint Chiefs of Staff (CJCS) to access effectiveness meeting responsibilities to organize, train, and equip forces for combatant commanders?

Back 59

Status of Resources and Training System (SORTS)

Front 60

Comptroller actions supporting a Joint Strategic Capabilities Plan (JSCP) and non-JSCP contingency operations are similar. The major difference between them is that the

Back 60

comptroller personnel may not be required to be physically present at deployment locations to provide financial support under a non-JSCP contingency operation

Front 61

What rates are normally used in preparing the budget submission?

Back 61

Budget rate

Front 62

What account is used to charge losses or credit gains between amounts obligated, at specified budget rates, in the basic appropriation and the amount disbursed at the current rate of exchange for designated foreign currencies?

Back 62

Centrally Managed Allotment (CMA) account

Front 63

Step 2 of using foreign currency has you

Back 63

determine the type of funds

Front 64

Which step in using foreign currency has you determine the impact the budget and foreign currency rate will have on programs?

Back 64

Step 4

Front 65

An Air Force Form 616, Fund Cite Authorization, may be used to purchase

Back 65

vehicle rentals in support of a contingency

Front 66

When posting obligations in the General Accounting and Finance System (GAFS) the first step is to

Back 66

get the commitment document summary record (DSR)

Front 67

Vouchers are assembled after

Back 67

all computations have been made

Front 68

Which is not something the certifying official should check on a voucher before certifying it?

Back 68

Receiving report is attached and dictates the payment amount authorized.

Front 69

If BQ (Accounting and Finance System) is not available at a deployed location, then what form is issued to authorize use of funds?

Back 69

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