Chat1 Templates & Solutions

Chat1 Templates & Solutions - ActivitiesorFunds...

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87c0135b614d15cd19da886ccc5d4feda4be58ba.xlsx/ 1-3 Matching template Problem 1-3 pg 34 matching Activities or Funds Basis of Accounting Governmental activties- GA Accrual - A Business-type activities - BTA odified accrual - MA Governmental funds - GF Proprietary funds - PF Measurement Focus Fuduciary funds - FF nomic resources - ER Current Financial Resources - CFR Financial Statements Statements of net assets- government wide GA, BTA A Statement of Activities – government wide GA, BTA A Balance sheet – government funds GF MA GF MA Statement of Net Assets – proprietary funds PF A PF A Statement of Cash flows – proprietary funds PF A Statement of fiduciary net assets FF A Statement of changes in fiduciary net assets FF A Key is: Activities or Funds: Governmental Activities – GA Business type activities – BTA Governmental Funds – GF Proprietary funds – PF Fiduciary Funds- FF Basis of Accounting: Accrual- A Modified Accrual- MA Measurement Focus: Economic resources- ER Current Financial Resources- CFR Activities or  Fund Reported Basis of  Accounting Statement of revenues, expenditures and changes in  fund balances – governmental funds
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This note was uploaded on 08/01/2011 for the course ACCT 434 taught by Professor Mcclellan during the Spring '11 term at National.

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Chat1 Templates & Solutions - ActivitiesorFunds...

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