The accounting and reporting for which type of accounting entities used for governments are very similar to that of business enterprises? A. A fiduciary fund B. A governmental fund C. A proprietary fund D. The GCA and GLTL accounts Submit Answers d Select the best answer. Combining financial statements that provide the fund detail for individual governmental funds that are aggregated in a column of the governmental funds financial statements are: A. optional in a government's comprehensive annual financial report. B. C. D. required for individual funds, such as the general fund, through which multiple departments or agencies are financed. Included in a comprehensive annual financial report, but are not part of the basic financial statements typically included in the basic financial statements, but not in a comprehensive annual financial report. Submit Answers E Which of the following transactions does not increase the fund balance of a governmental fund, assuming that all involve general government activities? O A. Issuance of long-term debt B. Issuance of short-term debt O C. Proceeds from the sate of a general capital asset at less than its carrying value 0 D. Revenues from charges for Inspection services rendered Submit Answers C Which of the following are not a required part of the basic financial statements of a government? O 0 A. Proprietary fund financial statements B. Government-wide financial statements C. Narrative explanations D. Notes to the financial statements Submit Answers