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Unformatted text preview: E2-6 modified accrual Governmental Funds p 53 Statement of Rev, Exp, Ch in FB REVENUES EXPENDITURES EXCESS OF REV OVER EXP OTHER FINANCING SOURCES: Transfer from other funds Issuance of LT Debt OTHER FINANCING USES: Transfers to other funds Repayment of LT Debt SPECIAL & EXTRAORDINARY ITEMS NET CHANGE IN FB FB BF BEGINNING OF PERIOD END OF PERIOD E2-7 full accrual Proprietary Funds p 53 Statement of Rev. Exp, Ch in NA OPERATING REVENUES OPERATING EXPENSES OPERATING INCOME NONOPERATING Rev / Expense Interest earned Interest expense Other INCOME BEFORE ITEMS BELOW CAPITAL CONTRIBUTIONS SPECIAL & EXTRAORDINARY TRANSFERS (TO) FROM OTHER FUNDS INCR/DECR IN NET ASSETS NA BEGINNING OF PERIOD NA END OF PERIOD E2-9 full accrual Proprietary Funds St. of Net Assets p 54, 51 CURRENT ASSETS NONCURRENT ASSETS E2-8 modified accrual Governmental funds Balance Sheet p 54, 51 FA (FINANCIAL ASSETS) p 40 RL (RELATED LIABILITIES)p40 CURRENT LIABILITIES NONCURRENT LIABILITIES TOTAL LIABILITIES FB (FUND BALANCE) Reserved for Inventory Unreserved Total FB TOTAL LIABILITIES & FB NET ASSETS Invested in capital asssets Restricted for debt service Unrestricted Total NA TOTAL LIABILITIES & FB ...
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- Spring '10