Which of the Following Is a Typical Reconciling Item Between

Which of the following is a typical reconciling item between the fund-level financial statements and the government-wide financial statements?

A) reporting the amount of cash on hand for governmental activities
B) reporting revenues on the accrual basis,rather than the modified accrual basis,for business-type activities
C) reporting depreciation expense,rather than capital outlay expenditures,for governmental activities
D) reporting the net effect of transfers between the general fund and debt service fund