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The economic resources measurement focus and accrual basis of accounting would be most appropriate for which fund as used in the fund financial statements?
a. Internal service fund.
b. Capital projects fund.
c. Permanent fund.
d. General fund.
Explanation
Choice "a" is correct.
The internal service fund's fund financial statement would be prepared using an economic resources measurement focus and the accrual basis of accounting. The governmental funds, which include the general fund, permanent fund and capital projects fund, would be prepared using the current financial resources measurement focus and the modified accrual basis of accounting.
The internal service fund's fund financial statement would be prepared using an economic resources measurement focus and the accrual basis of accounting. The governmental funds, which include the general fund, permanent fund and capital projects fund, would be prepared using the current financial resources measurement focus and the modified accrual basis of accounting.
Choices "d", "c", and "b" are incorrect, per the explanation above.
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報考指南：2014年AICPA報考指南
考前沖刺：AICPA 考試試題 考試輔導(dǎo)
高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程
報考指南：2014年AICPA報考指南
考前沖刺：AICPA 考試試題 考試輔導(dǎo)
高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程
