What Is the Reporting Requirement for the Fund Balance Section

question 43

Multiple Choice

What is the reporting requirement for the fund balance section of the governmental funds balance sheet?

• A)governmental fund balances should be reported in a single amount
• B)governmental fund balances should be segregated in three components: invested in capital assets,net of related debt;restricted;and unrestricted
• C)governmental fund balances should be segregated between reserved and unreserved amounts
• D)governmental fund balances should be segregated in five components: nonspendable,restricted,committed,assigned and unassigned

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