Identify the letter that best describes the accounting and reporting by the following funds and account groups:
1. Enterprise fund fixed assets.
2. Capital projects fund.
3. General fixed assets.
4. Infrastructure fixed assets.
5. Enterprise fund cash.
6. General fund.
7. Agency fund cash.
8. General long-term debt.
9. Special revenue fund.
10. Debt service fund.
a. Accounted for in a fiduciary fund.
b. Accounted for in a proprietary fund.
c. Accounted for in a quasi-endowment fund.
d. Accounted for in a self-balancing account group and included in financial statements.
e. Accounted for in a special assessment fund.
f. Accounts for major construction activities.
g. Accounts for property tax revenues.
h. Accounts for payment of interest and principal on tax-supported debt.
i. Accounts for revenues from earmarked sources to finance designated activities.
j. Reporting is optional.

  • CreatedApril 13, 2015
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