v Proprietary fund net position must be reported in which types of components? v What is the reporting requirement, of components, for the fund balance section of the governmental funds balance sheet? A A ten-year schedule showing the details of the changes in the net pension liability as well as the funded status of the pension plan B. Statement of financial position, Statement of activities, Statement of cash flows Which of the following financial statements is not required to be prepared for proprietary funds in the c.balance sheet, statement of revenues, and statement of functional expenses fund financial statements? v The financial statements prepared for fiduciary funds are: D. Balance sheet, Statement of operations and changes in Net Assets, Statement of cash flows E. Net investment in capital assets, restricted, and unrestricted - What is required to be reported as required supplementary information (RSI) in a State's Comprehensive Annual Financial Reporting? F. Statement of fiduciary net position and Statement of changes in fiduciary net position G. Balance sheet and Statement of revenues, expenditures, and changes in fund balances v The financial statements prepared for Government-wide financial statements are: H. Statement of net position and Statement of activities v The financial statements prepared for Government funds are: 1. Statement of revenues, expenditures, and changes in fund balances v A nonprofit must include what financial statements when filing a Form 990? J. nonspendable, restricted, committed, assigned, and unassigned v The financial statements prepared for a Not-for-profit hospital are: The financial statements prepared for a Private Not-for-profit University are: