In a reconciliation of change in fund balances-governmental funds to change in net position-governmental activities, which one of the following is not a correct reconciliation item?
A) Subtract amortization of deferred outflows from governmental debt refunding losses
B) Subtract the increase in accrued interest on governmental funds long-term debt
C) Subtract the increase in net pension obligation of governmental funds
D) Add the net loss on disposal of capital assets of governmental funds
Correct Answer:
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Q25: Here is information on the results
Q26: Here is information on the results
Q27: Here is information on activities of
Q28: Here is information on a county
Q29: Here is information on a town
Q31: In a reconciliation of change in fund
Q32: In a reconciliation of total governmental fund
Q33: In a reconciliation of fund balances-governmental funds
Q34: Use the following information to answer Questions
Q35: Use the following information to answer Questions
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