Question

The following information is available about items that differ between the governmental funds and the government-wide statements. Assume that there are no internal service funds. The schedule of capital assets prepared for the year ended December 31, 2012, includes the following items:


The bond was issued at the beginning of the year, and the following amortization schedule is available.


The net change in fund balances—total governmental funds was $1,100,000.

Required:
Prepare the reconciliation of the statement of revenues, expenditures, and changes in fund balances to the statement of activities on a government-wide basis for the year ended December 31,2012.


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  • CreatedMarch 16, 2015
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