Matching Place the abbreviations corresponding to the appropriate reporting attribute(s) in the spaces provided for each financial
Question:
Activities or Funds Basis of Accounting
Governmental activitiesGA AccrualA
Business-type activitiesBTA Modified accrualMA
Governmental fundsGF
Proprietary fundsPF Measurement Focus
Fiduciary fundsFF Economic resourcesER
Current financialresourcesCFR
Transcribed Image Text:
Basis of Financial Activities or Measurement Funds Reported Accounting Statements Focus Statement of net assets- government-wide Statement of activities- government-wide Balance sheet- governmental funds Statement of revenues, expenditures, and changes in fund balances-governmental funds Statement of net assets- proprietary funds Statement of revenues, expenses, and changes in fund net assets- proprietary funds Statement of cash flows proprietary funds Statement of fiduciary net assets Statement of changes in fiduciary net assets
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Related Book For
Accounting for Governmental and Nonprofit Entities
ISBN: ?978-0073379609
15th Edition
Authors: Earl R. Wilson, Jacqueline L Reck, Susan C Kattelus
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