Match the terms on the left with the descriptions on the right. A description may be used once or not at all.

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Terms 1. Proprietary funds 2. Modified accrual method 3. Estimated revenues 4. Appropriations 5. Encumbrances 6. Expenditures 7. Budgetary fund balance unreserved 8. Consumption method for supplies inventories 9. Nonlapsing encumbrances 10. Interfund services provided or used 11. Governmental funds 12. Interfund transfers 13. Fiduciary funds 14. Funds. 15. Government-wide financials 16. Accrual method Descriptions of Terms A. Trust and agency funds. B. The fiscal and accounting entities of a government. C. The basis of accounting used by proprietary funds. D. An example of this transaction occurs when the general fund uses the services of an internal service fund. E. Expenditures for inventories represent the amount of inventories consumed during the period. F. General. special revenue, debt service. capital projects funds, and permanent funds. G. Legal authority to make expenditures. H. Budgeted resource inflows. 1. J. Revenues are recognized when they are both measurable and available to finance expenditures made during the current period. Internal service and enterprise funds. K. Expenditures for inventories represent the amount of inventories acquired during the current period. L. Reports government unit's infrastructure assets. M. Recorded when the general fund orders goods and services. N. Appropriation authority carries over to the next fiscal year for these orders. O. Appropriation authority does not carry over to the next fiscal year for these orders. P. This type of transaction occurs when the general fund makes a cash transfer to establish an internal service fund. Q. This account is debited in the general fund when an invoice is received for computer equipment. R. The account that would indicate a budget surplus or deficit in the general fund.