Government Accounting - Page2

15. How Fiduciary Funds are presented in the government-wide statements? 16. How Fiduciary Funds are shown by fund type along with the concept above? 17. Investment trust funds and private purpose trust funds are? 18. What terminology is used for Statement of Changes in Fiduciary Net Position? 19. How employee contributions would be recorded in the Pension Trust Fund? 20. What Fiduciary Fund would be used to account for student scholarships? 21. What fund would be used to account for trust assets and related income for the general citizenry? 22. What accounts are included the equity section of governmental-wide statements? 23. What type of accounting is used for governmental funds and government-wide statements? 24. What adjustment is required for converting bond proceeds from a governmental fund to government-wide statements? 25. How to account for infrastructure assets using the modified approach? 26. What is shown in program revenues and what type of accounting is used for the government- wide Statement of Activities? 27. What to include in the governmental activities column on the government-wide balance sheet? 28. Requiring converting revenue from the modified accounting basis to the accrual basis? 29. What type of entities would be included in special purpose governments? 2|page