A city Enterprise Fund received an operating grant during the fiscal year. The Enterprise Fund will report this grant on the statement of revenues, expenses, and changes in net position as
A. Operating revenues.
B. Non-operating revenues.
C. Other financing sources.
D. Other financing uses.
Question 2
A collection of related data fields pertaining to a particular entity or event is known as a
a. Character
b. Field
c. Record
d. Table