(Fill in the blanks-general terminology) 1. A accounts. is a fiscal and accounting entity with a self-balancing set of 2. The current financial resources measurement focus is used for 3. The basis of accounting refers to the nues and expenses (expenditures). funds. of the recognition of reve- 4. In 2005 Water City collected revenue that was earned in 2004. Using accrual accounting, the entry to record the collection would include a credit to 5. In 2004 Review City recorded an expenditure that was incurred but would be paid in cash in early 2005. The entry to record the expenditure in 2004 would include a credit to