Q$14-7$ What types of worksheet adjustments might have to be made to convert Enterprise Funds

financial statement totals to business$-$type activities data?

$014-8$ Why are fiduciary activities not reported in the government$-$wide financial statements?

Q$14-9$ For what items might a government need to adjust interest expenditures amounts to con.

vert them to interest expenses?

$014-10$ Explain the circumstances that require deferred revenues of governmental funds to be

reduced or eliminated to derive the government$-$wide information. Why are revenues normally

not increased by the total ending balance of deferred revenues?

Q$14-11$ Why does the conversion worksheet for governmental activities use only one net position

account instead of the three net position accounts that must be reported in the financial

statements?