committed, and assigned.

$2-4.$ Research Case$-$Governmental Accounting Research System $($GARS$),($B$.$ LO$2-3)$ Understanding how to use the GASB' GARS site to access information about accounting and financial reporting for governments can be helpful when studying for this class and also helpful in your career should you be involved with a government audit or the preparation of government accounting records and reports. To complete this case you will need to access the GARS at hitps:I$/$gars$-$gash,org$/$Home Once you have logged on you should see the Welcome to the Governmental Accounting Research System. Use GARS to complete the following.

Required

a$.$ Identify what resources are listed on the GARS Welcome page.

b$.$ When was the GARS site last updated?

c$.$ What pronouncements have not yet been incorporated into the GARS content?

d$.$ Find the section in the Codification that discusses modified accrual accounting.

$(1)$ What is the section and paragraph number that discusses the rationale for modified accrual accounting?

$(2)$ How many paragraphs are used to explain Modified Accrual Basis in Governmental Fund Accounting?

$(3)$ How many paragraphs are used to explain Accrual Basis in Proprietary Fund Accounting?

$(4)$ Why do you believe there is such a difference in the number of paragraphs required to explain the two bases of accounting?