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The source traits identified by Cattell can be measured using a test known as the
Statement of Net Position
A financial statement that displays an organization's assets, liabilities, and net position at a specific point in time, highlighting its financial health.
Statement of Revenue
A financial statement that shows the income earned by a company over a certain period of time.
Fiscal Year
A one-year period used for financial reporting and budgeting, which may or may not align with the calendar year.
General Fund Journal Entries
Entries in the accounting records that detail transactions involving the government's general fund, which covers most basic governmental activities.
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