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People also ask
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Which of the following funds are proprietary funds?
There are two main types of proprietary funds are internal service funds and enterprise funds: Internal service funds: Internal service funds are set up to account for goods and services provided by certain entity departments on a cost-reimbursement fee basis.
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What is included in proprietary funds?
Proprietary funds commonly cover utilities like water and electricity, public transportation, and internal services such as vehicle maintenance.
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What are the three basic proprietary fund statements?
Financial statements used to present proprietary funds: Statement of net position. Statement of revenues, expenses and changes in net position. Statement of cash flows.
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What is reported in a proprietary fund?
Proprietary funds focus on whether the enterprise is economically better off as a result of the events and transactions that occurred during the fiscal period reported. Report transactions and events that: Improved an enterprise's financial position — reported as revenues or gains.
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What funds are included in proprietary funds?
Types of Proprietary Funds: Enterprise Funds and Internal Service Funds. There are two types of proprietary funds: Enterprise Funds. These funds account for services provided to the general public, like utilities.
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How do you know if a fund is proprietary?
A proprietary fund is a mutual fund that is owned and managed by your brokerage firm or financial custodian.
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What categories of fund balances are reported?
Fund Financial Statements nonspendable fund balance; restricted fund balance; committed fund balance; assigned fund balance; and. unassigned fund balance.
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Which of the following funds are classified as proprietary funds?
There are two main types of proprietary funds are internal service funds and enterprise funds: Internal service funds: Internal service funds are set up to account for goods and services provided by certain entity departments on a cost-reimbursement fee basis.
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