The required reconciliation of the governmental fund balance sheet to the governmental activities statement of net position does not include adjustments related to
A. Capital assets.
B. Interfund charges for services.
C. Deferred revenue.
D. Long-term liabilities.
Question 2
The City of Maysville's General Fund balance sheet for its December 31, 2013 year end shows inventory of 28,000 and prepaid rent of 10,000 .
The city also had 60,000 of outstanding encumbrances related to unassigned resources in its General Fund at year-end. In December 2013, a grantor provided the City with 42,000 that must be used to pay musicians who perform in the city's series of summer concerts in the park during 2014 . How much should the city report as assigned fund balance in its General Fund on December 31, 2013?
a. 28,000
b. 38,000
c. 42,000
d. 60,000
e. 98,000
Bank reconciliation form.
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