Which of the following is true regarding the proprietary fund financial statements?

A. The Statement of Cash Flows may be prepared using either the direct or indirect methods.
B. The Statement of Net Position reflects equity as contributed equity and retained earnings.
C. Statements include the Statement of Net Position, Statement of Revenues, Expenses, and Changes in Fund Net Position, and Statement of Cash Flows.
D. Normally, a reconciliation is required between the proprietary fund financial statements and the business-type activities column in the government-wide financial statements.


Answer: C

Business

You might also like to view...

The ending balance in the Work in Process Inventory account is supported by individual Overhead account balances

Indicate whether the statement is true or false

Business

You are a sales manager and you are responsible for tracking a wide range of metrics related to your firm. Explain in what part of the marketing planning process these metrics would be determined and why they are important

What will be an ideal response?

Business

In a limited liability company the individuals who own the company are generally not personally liable for the company debts

a. True b. False

Business

The Montreal Protocol of 1987 addressed the global environmental problem of:

a. global warming b. ozone depletion by CFCs c. the marine environment d. overfishing e. nuclear waste disposal

Business