129.In its Statement of Financial Accounting Concepts #4, the FASB identifies the information needs of the users of non-business financial statements. These include providing information that is...

129.In its Statement of Financial Accounting Concepts #4, the FASB identifies the information needs of the users of non-business financial statements. These include providing information that is useful to present and potential resource providers in which four evaluation areas?

130.Provide the definition of the following terms as outlined by GASB Concepts Statement No. 4, Elements of Financial Statements:

Assets

Liabilities

Net position

Inflows of resources

Outflows of resources

131.What are the fund-basis financial statements for each of the following fund categories?

Fiduciary

Proprietary

Governmental

132.List and define the five classifications of governmental funds.