1.5. The following funds and account groups are recommended for use in accounting for state and municipal governmental financial operations:

(1 point per question; 10 points total)

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 Assets.

Identify, by the letters given above, the funds and account groups in which each of the ac-count titles below might properly appear.

______ 1. Bonds Payable.

______ 2. Reserve for Encumbrances

______ 3. Equipment

______ 4. Appropriations

______ 5. Estimated Revenue

______ 6. Property Taxes Receivable

______ 7. Construction Work in Progress

______ 8. Accumulated Depreciation

______ 9. Depreciation Expense

______ 10. Required Earnings