Matching. Place the abbreviations corresponding to the appropriate reporting attribute(s) in the spaces provided for each financial statement. Include all that apply.
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Activities or Funds |
Basis of Accounting |
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Governmental activities—GA |
Accrual—A |
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Business type activities—BTA |
Modified accrual—MA |
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Governmental funds—GF |
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Proprietary funds—PF |
Measurement Focus |
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Fiduciary funds—FF |
Economic resources—ER |
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Current financial resources—CFR |
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Financial |
Activities or |
Basis of |
Measurement |
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Statement of net assets—government wide |
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Statement of activities— |
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Balance sheet— |
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Statement of revenues, |
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Statement of net assets— |
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Statement of revenues, expenses, |
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Statement of cash flows— |
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Statement of fiduciary net assets |
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Statement of changes in fiduciary |