Discuss the main differences between business entities and government entities. How do these differences impact the accounting methods that each of these types of entities uses? 2. Describe the five types of government entities. 3. Explain why modified accrual accounting and the financial resources measurement focus are appropriate methods for accounting for Governmental Type Funds. 4. Explain why accrual accounting and the economic resources measurement focus are appropriate methods for Proprietary Funds and Fiduciary Funds.