Q$13-1$ What basis $($bases$)$ of accounting is used to report governmental activities in government$-$

wide financial statements?

Q$13-2$ What are the required basic financial statements under Statement No$.34?$

$013-3$ What minimum classifications must be used to report net position in the government$-$wide

Statement of Net Position? In the proprietary funds Statement of Net Position?

Q$13-4$ What is meant by "major fund reporting"? How does it differ from reporting by fund type?

For what fund types is major fund reporting required? For what fund types is fund type reporting

required?

$013-5$ How does a government determine which governmental funds are major funds? How does

a government decide which proprietary funds are major funds?

$013-6$ Distinguish between governmental activities and business$-$type activities. Provide examples

of each.

Q$13-7$ Distinguish general revenues from program revenues. Provide several examples of each.

Q$13-8$ What are the minimum classifications into which program revenues of a particular function

must be classified?

Q$13-9$ What determines the function in which charges for services should be reported? What

determines the function in which to report restricted grants and contributions?