Identification of fund type. Identify the letter that best describes the accounting and reporting by the following funds and account groups: 1. Enterprise fund fixed assets. 2. Capital projects fund....



Identification of fund type. Identify the letter that best describes the accounting and reporting by the following funds and account groups:


1. Enterprise fund fixed assets.


2. Capital projects fund.


3. General fixed assets.


4. Infrastructure fixed assets.


5. Enterprise fund cash.


6. General fund.


7. Agency fund cash.


8. General long-term debt.


9. Special revenue fund.


10. Debt service fund.


a. Accounted for in a fiduciary fund.


b. Accounted for in a proprietary fund.


c. Accounted for in a quasi-endowment fund.


d. Accounted for in a self-balancing account group and included in financial statements.


e. Accounted for in a special assessment fund.


f. Accounts for major construction activities.


g. Accounts for property tax revenues.


h. Accounts for payment of interest and principal on tax-supported debt.


i. Accounts for revenues from earmarked sources to finance designated activities.


j. Reporting is optional.

Nov 14, 2021
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