Below is a list of various governmental accounting terms and concepts. Match the letter next to the choices in the space provided below (USE CAPITAL LETTERS). There is only one choice per item a. Debt Services Fund b. Intra-period Equity c. Encumbrances d. Imposed Non-exchange Revenue e. Fiscal Accountability f Internal Services Fund g. Enterprise Fund h. Agency Fund i. Statement of Revenues, Expenditures and Changes in Fund Balance j. Statement of Net Position k. General Revenues 1. Balance Sheet m. Appropriations n. Depreciation o. Program Revenues p. Expenditure q. Modified Accrual .Occurs in the transaction sequence directly prior to the recording of an expenditure A government-wide financial statement A type of fund that accounts for business-type activities Insuring that all funds are used in accordance with laws and regulations Charges for Services are a type of revenue Assets Liabilities Fund Balance A governmental fund Other financing sources are reported on this financial statement 4 . Hotel occupancy taxes are reported as this type of revenue 10 of the period The government has sufficient revenues in the current period to offset current costs