matching place the abbreviations corresponding to the appropriate reporting attribut 641477

Matching. Place the abbreviations corresponding to the appropriate reporting attribute(s) in the spaces provided for each financial statement. Include all that apply.

Activities or Funds

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Basis of Accounting

Governmental activities—GA

Accrual—A

Business type activities—BTA

Modified accrual—MA

Governmental funds—GF

Proprietary funds—PF

Measurement Focus

Fiduciary funds—FF

Economic resources—ER

Current financial resources—CFR

 

Financial
Statements

Activities or
Funds Reported

Basis of
Accounting

Measurement
Focus

Statement of net assets—government wide

Statement of activities—
government wide

Balance sheet—
governmental funds

Statement of revenues,
expenditures, and changes
in fund balances—governmental
funds

Statement of net assets—
proprietary funds

Statement of revenues, expenses,
and changes in fund net assets—
proprietary funds

Statement of cash flows—
proprietary funds

Statement of fiduciary net assets

Statement of changes in fiduciary
net assets

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