(Matching Transactions with Funds and Operating Statement Line Items)
Harmony

question 14

Essay

(Matching transactions with funds and operating statement line items)
Harmony Township maintains four funds:
A the General Fund,
B the Library Special Revenue Fund,
C the Capital Projects Fund (recently established to account for the construction of a new city park),and
D the Water Enterprise Fund.
For each of the transactions described below,indicate by letter the fund(s)involved and by number the operating statement line item(s)that could be affected. $\begin{array}{lllr}1 & \text { Revenues } & 4 & \text { Other financing sources } \\2 & \text { Expenditures } & 5 & \text { Other financing uses } \\3 & \text { Expenses } & 6 & \text { None (this is a balance sheet transaction) }\end{array}$

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Definitions:

Computers

Electronic devices designed to process data according to a set of instructions, known as programs.

Strategic

Relating to the identification of long-term or overall aims and interests and the means of achieving them, often within the context of business or military planning.

Outsourced

Refers to delegating a business process or task to an external service provider rather than handling it internally within the organization.

Resistance

Opposition or pushback encountered when trying to implement change, often due to discomfort or disagreement with new policies or practices.