Examlex
Explain how social realities are formed through communication.
Proprietary Fund Types
Types of funds in governmental accounting used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful.
Statement of Cash Flows
A financial report that details the inflows and outflows of cash within a company over a specific period.
Governmental Fund Types
Types of funds used by governmental entities to account for their financial resources, including general, special revenue, debt service, capital projects, and permanent funds.
Modified Approach
Modified Approach is a method in governmental accounting allowing certain assets to be reported at historical cost, exempt from the regular depreciation accounting if they are maintained at predefined condition levels.
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