Q2 write the measurement focus and basis of accounting used by the following funds # Fund Type 1 Capital projects 2 General 3 Internal Services 4 Permanent 5 Investment Trust 6 Enterprise 7 Pension Trust 8 Special Revenue 9 Debt Services Fund Category Measurement Focus Basis of Accounting 10 Agency Q3 Answer the following questions with your own words A- Contrast the economic resources measurement focus and the current financial resources measurement focus with regard to the accounting treatment of capital assets? B- How governmental units manage their expenditures by using the budget and encumbrances? C- What is the operating budget? D- What is the approach for budgeting in governmental organizations? And what is the disadvantages for this approach? E- Why the use of budget in governmental organizations is that important?