AC435 Governmental and Not-for-Profit Accounting I Codification Written Assignment - Total value = 40 points This assignment provides students with an opportunity to conduct research using the Governmental Accounting Research System (GARS). There are 2 parts to the assignment - see details below. PART 1: (2 points each @5 items = 10 Total) Determine the specific codification code number for each topic item 1 - 5 listed below. To research the items log-in to the Governmental Accounting Research System (GASB) site at https://gars.gasb.org/Login. There are no longer special logins required but you must accept the license agreement. Afterward, you will be free to search as long as you like. You must perform a new search for each topic. Where in the codification can you find guidance for each topic below: 1. Fund Accounting 2. Budgetary Comparison Schedule 3. Supplementary Information 4. Comprehensive Annual Financial Report (CAFR) - recently renamed Annual Comprehensive Financial Report (ACFR) 5. Reporting Capital Assets PART 2: (30 points Total) For part 2, please provide written discussion (no more than 2 additional pages) covering the following items. Part of your research can be conducted at the Governmental Accounting Standards Board website here www.GASB.org. Please do not simply