Which one of the following is not a data type?

A person can purchase a(n) ________ from a bank by paying the bank the amount of the check plus a fee for issuing the check

A) indorsed check B) ordinary check C) blank check D) cashier's check

Which of the following scenarios would represent differences between the budgetary basis of accounting and the GAAP basis of accounting?

a. Outstanding encumbrances are considered expenditures. b. The General Fund budget comparison schedule is on a cash basis. c. Transfers from other funds are reported as revenues. d. All of the above. e. Items a and b only.