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The economic resources measurement focus and accrual basis of accounting would be most appropriate for which fund as used in the fund financial statements?
a. Internal service fund.
b. Capital projects fund.
c. Permanent fund.
d. General fund.
Explanation
Choice "a" is correct.
The internal service fund's fund financial statement would be prepared using an economic resources measurement focus and the accrual basis of accounting. The governmental funds, which include the general fund, permanent fund and capital projects fund, would be prepared using the current financial resources measurement focus and the modified accrual basis of accounting.
The internal service fund's fund financial statement would be prepared using an economic resources measurement focus and the accrual basis of accounting. The governmental funds, which include the general fund, permanent fund and capital projects fund, would be prepared using the current financial resources measurement focus and the modified accrual basis of accounting.
Choices "d", "c", and "b" are incorrect, per the explanation above.
高頓網校特別提醒：已經報名2014年AICPA考試的考生可按照復習計劃有效進行！另外，高頓網校2013年AICPA考試輔導高清課程已經開通，通過針對性地講解、訓練、答疑、?？迹瑢W習過程進行全程跟蹤、分析、指導，可以幫助考生全面提升備考效果。
報考指南：2014年AICPA報考指南
考前沖刺：AICPA 考試試題 考試輔導
高清網課：AICPA網絡課程
報考指南：2014年AICPA報考指南
考前沖刺：AICPA 考試試題 考試輔導
高清網課：AICPA網絡課程
