Which one of the following statements is incorrect?

a-Employee trust fund uses accrual basis of accounting

b-Permanent fund uses modified accrual basis of accounting

c-Private purpose trust fund uses modified accrual basis of accounting

d-Agency funds use flow of economic resources measurement focus

2-A government unit maintains a fund to operate a centralized data processing center for storing and processing government data of related to housing, tourism, and health. For this it charges for concerned government units. This government fund is most appropriately accounted under,

a-Special revenue fund

b-Debt service fund

c-Enterprise fund

d-Internal service fund