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7 Cards in this Set
- Front
- Back
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Basic Financial Statements are...
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Government-Wide Financial Statements
Government Funds Financial Statements Proprietary Funds Financial Statements Fiduciary Funds Financial Statements Notes to the Financial Statements |
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Governmental Funds Statements use
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Current Resources Focus and [Modified Accrual]
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Government-Wide Financial Statements
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Statement of Net Assets
Statement of Activities |
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Government Funds Financial Statements
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Balance Sheet
Statement of Revenues, Expenditures, and Changes in Fund Balances (GAAP Basis) Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual (presented on the budgetary basis for the General Fund and for each major Special Revenue Fund with a legally adopted annual budget) |
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Proprietary Funds Financial Statements
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Statement of Net Assets (Balance Sheet)
Statement of Revenues, Expenses, and Changes in Net Assets Statement of Cash Flows |
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Fiduciary Funds Financial Statements
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Statement of Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets |
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Notes to the Financial Statements
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Integral Parts of the Financial Statements
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