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mc

b

Which of the following funds would use the modified accrual basis of accounting in preparing its fund financial statements?
a) City Electric Utility Enterprise Fund
b) City Hall Capital Project Fund
c) City Motor Pool Internal Service Fund
d) City Employee Pension Trust Fund

c

Which of the following funds would use the accrual basis of accounting in preparing its fund financial statements?
a) City General Fund
b) City Hall Capital Project Fund
c) City Motor Pool Internal Service Fund
d) none of the above

b

As used in governmental accounting, expenditures are decreases in
a) Net Assets.
b) Net Financial Resources.
c) Net Cash.
d) Net Economic Resources

a

Assume that the City of Juneau maintains its books and records to facilitate the preparation of its fund financial statements. The City pays its employees bi-weekly on Friday. The fiscal year ended on Wednesday, June 30. Employees had been paid on Friday, June 25. The employees paid from the General Fund had earned $90,000 on Monday, Tuesday, and Wednesday (June 28, 29, and 30). What entry, if any, should be made in the City's General Fund?
a) Debit Expenditures; Credit Wages and salaries payable.
b) Debit Expenses; Credit Wages and salaries payable.
c) Debit Expenditures; Credit Encumbrances.
d) No entry is required

c

Assume that the City of Juneau maintains its books and records to facilitate the preparation of its government-wide financial statements. The City pays its employees bi-weekly on Friday. The fiscal year ended on Wednesday, June 30. Employees had been paid on Friday, June 25. The employees paid from the General Fund had earned $90,000 on Monday, Tuesday, and Wednesday (June 28, 29, and 30). They will earn $60,000 on Thursday and Friday (July 1 and 2). What entry, if any, should be made on June 30?
a) Debit Expenditures $90,000; Credit Wages and salaries payable $90,000.
b) Debit Expenditure $150,000; Credit Wages and salaries payable $150,000.
c) Debit Expenses $90,000; Credit Wages and salaries payable $90,000.
d) No entry is required

d

Employees of the City of Orleans earn ten days paid leave for each 12 months of employment. The City has a policy that employees must take their vacation days during the year following the year in which it is earned. If they do not take vacation in the allotted period, they forfeit the vacation pay benefit. Traditionally, employees have taken 80% of the vacation days earned. During the current year, employees of the City of Orleans earned $600,000 in vacation pay. Assuming the city maintains its books and records in a manner to facilitate the preparation of its fund financial statements, which of the following entries is the correct entry in the General Fund to record the vacation pay earned during the current period?
a) Debit Expenditures $600,000; Credit Vacation payable $600,000.
b) Debit Expenses $600,000; Credit Vacation payable $600,000.
c) Debit Expenditures $480,000; Credit Vacation pay payable $480,000.
d) No entry required.

c

Employees of the City of Orleans earn ten days paid leave for each 12 months of employment. The City has a policy that employees must take their vacation days during the year following the year in which it is earned. If they do not take vacation in the allotted period, they forfeit the vacation pay benefit. Traditionally, employees have taken 80% of the vacation days earned. During the current year, employees of the City of Orleans earned $600,000 in vacation pay. Assuming the city maintains its books and records in a manner to facilitate the preparation of its government-wide financial statements, which of the following entries should be made to record the vacation pay earned during the current period?
a) Debit Expenditures $600,000; Credit Vacation payable $600,000.
b) Debit Expenses $600,000; Credit Vacation payable $600,000.
c) Debit Expenses $480,000; Credit Vacation pay payable $480,000.
d) No entry required

d

Employees of the General Fund of Scott City earn ten days of vacation for each 12 months of employment. The City permits employees to carry the vacation days forward as long as they wish. During the current year employees earned $800,000 of vacation benefits, of which the City estimates that $500,000 will be taken in the next year and the balance will be carried forward. Assuming that the City maintains its books and records in a manner that facilitates the preparation of its fund financial statements, which of the following entries is the correct entry in the General Fund to record the vacation pay earned during the current period?
a) Debit Expenditures $800,000; Credit Vacation pay payable $800,000.
b) Debit Expenditures $500,000; Credit Vacation pay payable $500,000.
c) Debit Vacation expense $800,000; Credit Vacation pay payable $800,000.
d) No entry required.

c

Employees of the General Fund of Scott City earn ten days of vacation for each 12 months of employment. The City permits employees to carry the vacation days forward as long as they wish. During the current year employees earned $800,000 of vacation benefits, of which the City estimates that $500,000 will be taken in the next year and the balance will be carried forward. Assuming that the City maintains its books and records in a manner that facilitates the preparation of its government-wide financial statements, which of the following entries should be made to record the vacation pay earned during the current period?
a) Debit Expenditures $800,000; Credit Vacation pay payable $800,000.
b) Debit Expenditures $500,000; Credit Vacation pay payable $500,000.
c) Debit Vacation expense $800,000; Credit Vacation pay payable $800,000.
d) No entry required.

d

check 10-13

d

check 10-13

d

check 10-13

b

check 10-13

a

State Community College, a public college, grants faculty members a one-year sabbatical leave after each seven years of service. There are no requirements for research, study or service during the compensated sabbatical leave. A particular faculty member earns $40,000 per year. Assuming that the college maintains its books and records in a manner that facilitates the preparation of the fund financial statements and assuming that any appropriate accruals have been made, what is the appropriate entry to record the employee's salary paid while on sabbatical?
a) Debit Expenditures $40,000; Credit Cash $40,000.
b) Debit Sabbatical leave payable $40,000; Credit Cash $40,000.
c) Debit Expenditures $40,000; Credit Sabbatical leave payable $40,000.
d) No entry required.

b

State Community College, a public college, grants faculty members a one-year sabbatical leave after each seven years of service. There are no requirements for research, study or service during the compensated sabbatical leave. A particular faculty member earns $40,000 per year. Assuming that the college maintains its books and records in a manner that facilitates the preparation of the government-wide financial statements and assuming that any appropriate accruals have been made, what is the appropriate entry to record the employee's salary paid while on sabbatical?
a) Debit Expenditures $40,000; Credit Cash $40,000.
b) Debit Sabbatical leave payable $40,000; Credit Cash $40,000.
c) Debit Expenditures $40,000; Credit Cash $40,000.
d) No entry required.

a

State University, a public university, has a policy of granting faculty members a one-year paid sabbatical leave after a period of seven years continuous employment. The leave is for further study, research or public service. A particular faculty member earns $90,000 per year. Assuming that the college maintains its books and records in a manner that facilitates the preparation of the fund financial statements and assuming that any appropriate accruals have been made, what is the appropriate entry to record the employee's salary paid while on sabbatical leave?
a) Debit Expenditures $90,000; Credit Cash $90,000.
b) Debit Expenses $90,000; Credit Cash $90,000.
c) Debit Sabbatical leave payable $90,000; Credit Cash $90,000.
d) No entry required.

b

State University, a public university, has a policy of granting faculty members a one-year paid sabbatical leave after a period of seven years continuous employment. The leave is for further study, research or public service. A particular faculty member earns $90,000 per year. Assuming that the college maintains its books and records in a manner that facilitates the preparation of the government-wide financial statements and assuming that any appropriate accruals have been made, what is the appropriate entry to record the employee's salary paid while on sabbatical leave?
a) Debit Expenditures $90,000; Credit Cash $90,000.
b) Debit Expenses $90,000; Credit Cash $90,000.
c) Debit Sabbatical leave payable $90,000; Credit Cash $90,000.
d) No entry required

b

State University, a very large public university, has a policy of granting faculty members a one-year sabbatical leave after a period of seven years of continuous employment. The leave is to be used for further study, research, or service. During the fiscal year ended 6/30/11, the university paid $3 million to faculty members on sabbatical leave and estimated that faculty members currently not on sabbatical leave earned $3.5 million toward sabbatical leaves they are likely to take in the future. The amount of sabbatical expenditures for the year ended 6/30/11 should be
a) $0 million.
b) $3 million.
c) $3.5 million.
d) $6.5 million

c

Culver City recognizes as revenues/expenditures those amounts collected/paid during the year or within 60 days of fiscal year-end. The City offers a pension benefit to its employees who meet certain age and years of employment criteria. The City participates in the State Pension Plan. The City's actuarially determined contribution requirement to the State Pension Plan for the fiscal year ended 6/30/11 is $5 million. Due to cash inflow shortages the City, which budgeted $5 million for pension payments, paid only $4 million in the fiscal year ended 6/30/11. The City paid the remaining amount on September 30, 2011. Assuming the City maintains its books and records in a manner that facilitates the preparation of its fund financial statements, what is the appropriate entry to record the pension payments and recognize any associated liability?
a) Debit Expenditures $5 million; Credit Cash $4 million and Pension payable $1 million.
b) Debit Expenses $5 million; Credit Cash $4 million and Pension payable $1 million.
c) Debit Expenditures $4 million; Credit Cash $4 million.
d) Debit Expenses $4 million; Credit Cash $4 million

b

Culver City recognizes as revenues/expenditures those amounts collected/paid during the year or within 60 days of fiscal year-end. The City offers a pension benefit to its employees who meet certain age and years of employment criteria. The City participates in the State Pension Plan. The City's actuarially determined contribution requirement to the State Pension Plan for the fiscal year ended 6/3/11 is $5 million. Due to cash inflow shortages the City, which budgeted $5 million for pension payments, paid only $4 million in the fiscal year ended 6/30/11. The City paid the remaining amount on September 30, 2011. Assuming the City maintains its books and records in a manner that facilitates the preparation of the government-wide financial statements, what is the appropriate entry to record the pension payments and recognize any associated liability?
a) Debit Expenditures $5 million; Credit Cash $4 million and Pension payable $1 million.
b) Debit Expenses $5 million; Credit Cash $4 million and Pension payable $1 million.
c) Debit Expenditures $4 million; Credit Cash $4 million.
d) Debit Expenses $4 million; Credit Cash $4 million

b

The amount of pension expenditures that should be recognized in the General Fund financial statements during the current year is
a) The amount paid.
b) The amount paid plus the amount that will be paid with available expendable financial resources.
c) The amount paid so long as it does not exceed the actuarially determined amount.
d) The actuarially determined amount

d

The amount of pension expenditures that should be recognized in the government-wide financial statements during the current year is
a) The amount paid.
b) The amount paid plus the amount that will be paid with available expendable financial resources.
c) The amount paid so long as it does not exceed the actuarially determined amount.
d) The actuarially determined amount.

c

This year, Port City was sued for injuries sustained when a citizen slipped and broke her hip on the icy City Hall steps. The City attorney estimates the City will be held liable by the courts and a judgment of $300,000 will result. Because of the nature of the case it will likely be four years before the City makes any payment related to the accident. The present value of the likely future payment is $251,000. In the General Fund, at the end of the current fiscal year, Port City should recognize a liability of
a) $300,000.
b) $251,000.
c) $0.
d) $75,000.

a

This year, Port City was sued for injuries sustained when a citizen slipped and broke her hip on the icy City Hall steps. The City attorney estimates the City will be held liable by the courts and a judgment of $300,000 will result. Because of the nature of the case it will likely be four years before the City makes any payment related to the accident. The present value of the likely future payment is $251,000. In the government-wide financial statements, at the end of the current fiscal year, Port City should recognize a liability of
a) $300,000.
b) $251,000.
c) $0.
d) $75,000

a

25. Several years ago, Grant County was sued by a former County employee for wrongful discharge. Although it was to be contested by the County, at the time of the lawsuit the attorneys believed that the County was likely to lose the suit and the estimated amount of the ultimate judgment would be $100,000. This year, the case was finally settled with a judgment against the County of $150,000, which was paid. Assuming that the County maintains its books and records in a manner to facilitate the preparation of its fund financial statements, the entry in the current year should be
a) Debit Expenditures $150,000; Credit Cash $150,000.
b) Debit Expenses $150,000; Credit Cash $150,000.
c) Debit Expenditures $50,000 and Claims payable $100,000; Credit Cash $150,000.
d) Debit Expenses $50,000 and Claims payable $100,000; Credit Cash $150,000

d

26. Several years ago, Grant County was sued by a former County employee for wrongful discharge. Although it was to be contested by the County, at the time of the lawsuit the attorneys believed that the County was likely to lose and the estimated amount of the ultimate judgment would be $100,000. This year, the case was finally settled with a judgment against the County of $150,000, which was paid. Assuming that the County maintains its books and records in a manner to facilitate the preparation of its government-wide financial statements, the entry in the current year should be
a) Debit Expenditures $150,000; Credit Cash $150,000.
b) Debit Expenses $150,000; Credit Cash $150,000.
c) Debit Expenditures $50,000 and Claims payable $100,000; Credit Cash $150,000.
d) Debit Expenses $50,000 and Claims payable $100,000; Credit Cash $150,000.

a

27. The City of Upper Falls accounts for its inventory using the purchases method. During the year the City bought $500,000 of supplies, for which it owed $100,000 at year-end. The City will pay for the supplies from available expendable financial resources. The entry that should be recorded in the City's General Fund is
a) Debit Expenditures $500,000; Credit Cash $400,000 and Accounts payable $100,000.
b) Debit Expenditures $400,000; Credit Cash $400,000.
c) Debit Supplies inventory $500,000; Credit Cash $400,000 and Accounts payable $100,000.
d) Debit Supplies inventory $400,000; Credit Cash $400,000

a

28. Bay City uses the purchases method to account for supplies. At the beginning of the year the City had no supplies on hand. During the year the City purchased $600,000 of supplies for use by activities accounted for in the General Fund. The City used $400,000 of those supplies during the year. Assuming that the city maintains its books and records in a manner that facilitates the preparation of its fund financial statements, at fiscal year-end the appropriate account balances related to supplies expenditures and supplies inventory would be
a) Expenditures $600,000; Supplies inventory $200,000.
b) Expenditures $600,000; Supplies inventory $0.
c) Expenditures $400,000; Supplies inventory $200,000.
d) Expenditures $400,000; Supplies inventory $0

c

Shoshone County uses the consumption method to account for supplies. At the beginning of the year the City had no supplies on hand. During the year the City purchased $450,000 of supplies for use by activities accounted for in the General Fund. The City used $300,000 of those supplies during the year. At fiscal year-end, the appropriate account balances on the General Fund financial statements would be
a) Expenditures $450,000; Supplies inventory $150,000.
b) Expenditures $450,000; Supplies inventory $0.
c) Expenditures $300,000; Supplies inventory $150,000.
d) Expenditures $300,000; Supplies inventory $0.

c

Shoshone County uses the consumption method to account for supplies. At the beginning of the year the City had no supplies on hand. During the year the City purchased $450,000 of supplies for use by activities accounted for in the General Fund. The City used $300,000 of those supplies during the year. At fiscal year-end the appropriate account balances on the government-wide financial statements would be
a) Expenses $450,000; Supplies inventory $150,000.
b) Expenses $450,000; Supplies inventory $0.
c) Expenses $300,000; Supplies inventory $150,000.
d) Expenses $300,000; Supplies inventory $0.

c

31. Sugar City uses the purchases method to record all prepayments. The City has a 6/30 fiscal year-end. On 12/31/10, the City purchased a three-year insurance policy covering all city owned vehicles accounted acquired by the General Fund to be used in general government activity. Cost of the policy was $360,000. After the 6/30/11 closing entries, the appropriate balance sheet accounts and balances associated with this transaction are in the City's General Fund:
a) Prepaid insurance $300,000; Expenditure $60,000.
b) Prepaid insurance $300,000; Expenditures $360,000
c) Prepaid insurance $0; Expenditure $360,000.
d) Prepaid insurance $0; Expenditures $60,000.

d

32. Campbell County uses the consumption method to record all inventories and prepayments. The County has a 9/30 fiscal year-end. On April 1, 2011, the County purchased a two-year insurance policy at a total cost of $400,000, paying for the policy out of the General Fund. In the fund financial statements, the amount of insurance expenditures for the fiscal year ended 9/30/11 would be
a) $400,000.
b) $300,000.
c) $200,000.
d) $100,000

a

33. On July 1, Gilbert County bought computer equipment for use in the administrative offices of the County. The equipment has an estimated useful life of three years and salvage of $10,000. Gilbert County has a 6/30 fiscal year-end. Assuming that the County maintains its books and records in a manner that facilitates the preparation of fund financial statements, the $85,000 cost of this equipment would require which of the following entries?
a) Debit Expenditures $85,000; Credit Cash $85,000.
b) Debit Equipment $85,000; Credit Cash $85,000.
c) Debit Expenses $85,000; Credit Cash $85,000.
d) No entry in the City's governmental funds

b

34. On July 1, Gilbert County bought computer equipment for use in the administrative offices of the County. The equipment has an estimated useful life of three years and salvage of $10,000. Gilbert County has a 6/30 fiscal year-end. Assuming that the County maintains its books and records in a manner that facilitates the preparation of government-wide financial statements, the $85,000 cost of this equipment would require which of the following entries?
a) Debit Expenditures $85,000; Credit Cash $85,000.
b) Debit Equipment $85,000; Credit Cash $85,000.
c) Debit Expenses $85,000; Credit Cash $85,000.
d) No entry is required.

d

35. The City of Roswell has a 6/30 fiscal year-end. The City uses the consumption method for recognizing inventories and prepayments. On July 1, 2010, the City leased computer equipment for use in the City's general activities. The lease is a three-year lease that qualifies as an operating lease. The City prepaid the entire three-year rental fee of $45,000. At June 30, 2011, the appropriate account balances in the General Fund associated with this transaction would be
a) Prepaid lease $0; Expenditures $45,000; Fund balance reserved for prepaid lease $0.
b) Prepaid lease $30,000; Expenditures $15,000; Fund balance reserved for prepaid lease $30,000.
c) Prepaid lease $30,000; Expenditures $45,000; Fund balance reserved for prepaid lease $30,000.
d) Prepaid lease $30,000; Expenditures $15,000; Fund balance reserved for prepaid lease $0.

c

36. Pocahontas School District, an independent public school district, financed the acquisition of a new school bus by signing a note for $105,000 plus interest on the unpaid balance at 6%. Annual principal payments of $35,000, plus interest, are due each July 1. Assuming that the District maintains its books and records in a manner that facilitates the preparation of the fund financial statements, the appropriate entry in the General Fund at the date of acquisition is
a) Debit Expenditures $105,000; Credit Notes payable $105,000.
b) Debit Fixed assets $105,000; Credit Notes payable $105,000.
c) Debit Expenditures $105,000; Credit Other financing sources $105,000.
d) Debit Fixed assets $105,000; Credit Other financing sources $105,000.

b

37. Pocahontas School District, an independent public school district, financed the acquisition of a new school bus by signing a note for $105,000 plus interest on the unpaid balance at 6%. Annual principal payments of $35,000, plus interest, are due each July 1. Assuming that the District maintains its books and records in a manner that facilitates the preparation of the government-wide financial statements, the appropriate entry at the date of acquisition is
a) Debit Expenditures $105,000; Credit Notes payable $105,000.
b) Debit Fixed assets $105,000; Credit Notes payable $105,000.
c) Debit Expenditures $105,000; Credit Other financing sources $105,000.
d) Debit Fixed assets $105,000; Credit Other financing sources $105,000

a

38. Star City leased a bulldozer for use in activities accounted for in the General Fund. The City paid $40,000 and agreed to pay $40,000 per year for 3 years. The bulldozer has a useful life of six years. The lease qualified as a capital lease. Assuming that the city maintains is books and records in a manner that facilitates the preparation of the fund financial statements, the appropriate entry in the General Fund at the date of acquisition would be
a) Debit Expenditures $160,000; Credit Cash $40,000 and Other financing sources $120,000.
b) Debit Expenditures $40,000 and Prepaid lease $120,000; Credit Cash $40,000 and Other financing sources $120,000.
c) Debit Equipment $160,000; Credit Cash $40,000 and Other financing sources $120,000.
d) Debit Expenditures $160,000; Credit Cash $40,000 and Lease payable $120,000

c

39. Star City leased a bulldozer for use in activities accounted for in the General Fund. The City paid $40,000 and agreed to pay $40,000 per year for 3 years. The bulldozer has a useful life of six years. The lease qualified as a capital lease. Assuming that the city maintains is books and records in a manner that facilitates the preparation of the government-wide financial statements, the appropriate entry at the date of acquisition would be
a) Debit Expenditures $160,000; Credit Cash $40,000 and Other financing sources $120,000.
b) Debit Expenditures $53,333 and Prepaid lease $106,667; Credit Cash $40,000 and Other financing sources $120,000.
c) Debit Equipment $160,000; Credit Cash $40,000 and Lease payable $120,000.
d) Debit Expenditures $160,000; Credit Cash $40,000 and Lease payable $120,000

d

40. The City of Hiawatha issued $10 million of term bonds as of April 1, 2008. The bonds bear interest at 6%, due and payable each October 1 and April 1. Assuming the City maintains its books and records in a manner that facilitates the preparation of its fund financial statements the appropriate entity to record interest on the debt at June 30, 2011 (the City's fiscal year-end) is
a) Debit Expenditures $300,000; Credit Interest payable $300,000.
b) Debit Expenditures $300,000; Credit Other financing uses $300,000.
c) Debit Expenditures $300,000; Credit Due to bondholders $300,000.
d) No entry required

c

41. Banker County has outstanding $4 million of term bonds that bear interest at 6% payable semiannually each January 30 and July 30. The County's fiscal year-end is 12/31. On December 28, 2011, the County transferred $240,000 to the Debt Service Fund. At December 31, the maximum amount the Debt Service Fund may recognize as interest expenditure is
a) $120,000
b) $240,000.
c) $100,000.
d) $0

d

42. Several years ago, Durham City issued $1 million in zero coupon bonds due and payable in 2013. The bonds were sold at an amount to yield investors 6% over the life of the bonds. During the current year, how much interest expenditures would Durham City recognize related to these bonds?
a) Difference between the present value of the bonds at the beginning of the period and th present value of the bonds at the end of the period.
b) Face amounts of bonds times 6%.
c) Book value of bonds times 6%.
d) None.

b

43. The City of Holbrook transferred $100,000 from the General Fund to the Debt Service Fund for payment of interest. The appropriate entry in the General Fund to record this transfer would be
a) Debit Expenditures $100,000; Credit Cash $100,000.
b) Debit Other financing uses—transfer out $100,000; Credit Cash $100,000.
c) Debit Fund balance—transfer out $100,000; Credit Cash $100,000.
d) Debit Other financing sources—transfer in $100,000; Credit Cash $100,000

d

44. The City of Holbrook transferred $100,000 from the General Fund to the Debt Service Fund for payment of interest. The appropriate entry in the Debt Service Fund to record this transfer would be
a) Debit Cash $100,000; Credit Revenue $100,000.
b) Debit Cash $100,000; Credit Other financing uses—transfer Out $100,000.
c) Debit Cash $100,000; Credit Fund balance—transfer in $100,000.
d) Debit Cash $100,000; Credit Other financing sources—transfer in $100,000

a

45. Harris County transferred $300,000 from the General Fund to the Motor Pool Internal Service Fund to pay for the use of automobiles during the first six months of FY 2011. The appropriate entry in the General Fund to record this transfer of cash would be
a) Debit Expenditures $300,000; Credit Cash $300,000.
b) Debit Other financing uses—transfer Out $300,000; Credit Cash $300,000.
c) Debit Fund balance—transfer out $300,000; Credit Cash $300,000.
d) Debit Other financing sources—transfer in $300,000; Credit Cash $300,000

d

Which of the following items is NOT an example of an item that would be reported as Other Financing Sources/Uses in the General Fund?
a) $10 million received from the issuance of bonds.
b) $7,000 received from the sale of a used bulldozer.
c) $200,000 capital lease obligation for a new bulldozer.
d) $100,000 paid to a Motor Pool Internal Service Fund for automobile usage during the period

b

Other financing sources/uses would appear on which of the following statements?
a) Balance sheet.
b) Statement of Revenues, Expenditures, and Changes in Fund Balance.
c) Cash flow statement.
d) None of the above

a

State employees earn $10 million in vacation leave. $7 million is paid in the current year and the remaining amount is deferred to future years. Which of the following the accounts will be credited in the general fund entry and the government-wide entry?
General Fund Government-wide
a) Cash Cash & Accrued Vacation Pay
b) Cash & Accrued Vacation Pay Cash
c) Cash Cash
d) Cash No Entry
e) No Entry Cash

b

The construction of a Bike Path in Bay City was accounted for in a capital projects fund. Financing for the project came from the following sources:
Transfer from Bay City's general fund $10,000
Proceeds from general obligation bond issue $100,000
Grant from state government $50,000
Which of the following amounts should appear in this year's governmental funds statement of revenues, expenditures, and changes in fund balances for Other Financing Sources?

a) $160,000
b) $110,000
c) $100,000
d) $10,000
e) $60,000

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