12. The following funds and account groups are recommend- LO2

ed for use in accounting for state and municipal govern- mental financial operations:

A. General Fund.

B. Special Revenue Fund.

C. Debt Service Fund.

D. Capital Projects Fund.

E. Agency Fund.

F. Enterprise Fund.

G. Internal Service Fund.

H. Trust Fund.

I. Government-wide Statement of Activities.

J. Government-wide Statement of Net Position. Identify, by the letters given above, the funds and account groups in which each of the account titles below might properly appear.

1. Bonds Payable.

2. Equipment.

3. Appropriations.

4. Estimated Revenue.

5. Property Taxes Receivable.

6. Construction Work in Progress.

7. Accumulated Depreciation.

8. Depreciation Expense.

9. Required Earnings.