(Matching general terminology) Match the terms on the left with the descriptions on the right by placing the appropriate letter in the space provided (use each letter only once). 1 1. Governmental fund type 2. Fund categories 3. Definition of a fund 4. Economic resources 5. Basis of accounting 6. Recognition of revenue when resources are available and measurable 7. Available 8. Expenditure 9. Current financial resources 10. To evaluate operating results

a. Cash payment or incurrence of liability for services in a modi- fied accrual accounting system

b. Collectible within the current period or soon enough there- after (within 60 days) to be used to pay the liabilities of the current period

c. Modified accrual

d. Measurement focus for: governmental-type funds

e. Refers to the timing of the recognition of assets, liabili- ties, revenues, and expenses or expenditures

f. Governmental, proprietary, fiduciary g. A fiscal and accounting entity with a self-balancing set of accounts h. An objective of accounting for governmental units i. Type of fund that accounts for general governmental operations j. Measurement focus for proprietary-type funds and fiduciary-type funds