Examlex
A(n) ____ is a primary key that consists of a column that uniquely identifies an entity,such as a person's Social Security number.
Modified Accrual Accounting
A method of accounting that recognizes revenues when they become measurable and available to finance expenditures of the fiscal period, and expenditures are recognized when the related fund liability is incurred.
Revenues Recognized
Income that a company has earned during a period but which is recorded in the financial statements according to accounting principles.
Proprietary Fund Types
Funds used by a government to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful.
Fund Financial Statements
Financial reports specifically prepared to show the financial position and results of operations for governmental funds and non-profit organizations.
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