Hello, I need help with a study guide for my governmental and non profit accounting please, I need to find the information to answer each bullet point on that guide. Please, I have a really hard time trying to find the correct answer.

thank you

ACG4501 - Exam 3 Study guide 1. Differences between governmental fund statement fund balance and the governmental activities column on the government wide financial statements (i.e. reconciliation of fund balance to net position) 2. Government wide program revenue and general revenue 3. How does an entity qualify as a component unit? 4. How are component units reported? (blended or discretely presented) 5. How to present fund data on the government wide statements (aggregating data, governmental activity vs. business type activity, etc) 6. Calculation of net investment in capital assets (category of net position) 7. Internal balances (on government wide financial statements) 8. Required financial statements for governmental funds, proprietary funds, fiduciary funds, and government wide) 9. Format of the financial statements, especially the government wide statement of activities 10. Combining statements 11. Net assets of private NFP entities (unrestricted, temporarily restricted, permanently restricted) 12. Transactions that increase and decrease the 3 categories of net assets 13. Temporarily restricted net assets (use restrictions and time restrictions) 14. Pledges uncollected by year end are considered implied time restriction 15. Release (reclassification) of temporarily restricted net assets to unrestricted net assets 16. Accounting for works of art / historical treasures 17. Conditional promises to give 18. Accounting for donations other than cash 19. Accounting and financial reporting for Provision for Bad debts for VHWO's, colleges and universities, and health care organizations 20. Accounting for contributed services 21. NFP acting as a financial intermediary 22. Tuition scholarships 23. Tuition refunds 24. Tuition waivers for Teacher Assistants 25. Operating statement classifications for colleges and universities (operating revenue, expenses, nonoperating revenue) 26. Deposits collected by colleges and universities 27. Classification of assets on various NFP financial statements 28. Assets Limited as to Use 29. Contractual adjustments 30. Charity services 31. Cash flows statement for private and governmental NFP