Which of the Following Items Would Likely Appear in the Reconciliation

question 74

Multiple Choice

Which of the following items would likely appear in the reconciliation between the governmental fund financial statements and the governmental activities column in the government-wide financial statements?

• A) The inclusion of long-term liabilities in the government-wide financial statements and not in the governmental fund financial statements.
• B) The inclusion of depreciation of capital assets in the governmental activities column of the government-wide financial statements and not in the governmental fund statements.
• C) The additional accrual of some revenues and expenses in the government-wide financial statements that were not made in the governmental fund financial statements.
• D) All of the above.

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Definitions:

Precipitation

Any form of water, liquid or solid, that falls from clouds and reaches the ground, including rain, snow, sleet, and hail.

Geologic Histories

The study and documentation of Earth's past based on the analysis of rocks, fossils, and other geological data.

Geologic History

The sequence of significant events and changes taking place on Earth from its formation to the present, as interpreted from rock formations and other geological data.

Fossils

Remains, impressions, or traces of ancient organisms preserved in rock.