In the Statement of Revenues, Expenditures, and Changes in Fund Balances, transfers must be reported a. in

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In the Statement of Revenues, Expenditures, and Changes in Fund Balances, transfers must be reported

a. in a separate section immediately following revenues.

b. in a section immediately following the excess of revenues over (under) expenditures.

c. either a or b is permissible.

d. immediately following the beginning fund balance.

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Governmental And Nonprofit Accounting Theory And Practice

ISBN: 9780132552721

9th Edition

Authors: Robert J Freeman, Craig D Shoulders, Gregory S Allison, Terry K Patton, Robert Smith,

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