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Which of the Following Is Not True Regarding Proprietary Funds

Question 78

Multiple Choice

Which of the following is not true regarding proprietary funds?


A) Full accrual accounting and the economic resource measurement focus are used
B) Statements required are the Balance Sheet, the Statement of Revenues, Expenditures and Changes in Fund Balances and the Statement of Cash Flows
C) Long Term debt is recorded directly in the accounts
D) Proprietary funds financial reports include the Statement of Net Assets, Statement of Revenues, Expenses and Changes in Fund Net Assets and Statement of Cash Flows

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