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Listed Bellow the Required Operating Statements for a County Government

Question 68

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Listed bellow the required operating statements for a county government:
Required
On which statement(s) would each of the following accounts appear? Identify the financial statement(s) by number. The account may appear on one statement or more than one statement, or none of the operating statements. If the account is not reported on any of the above statements, your answer is N/A.
-Fund statement: Statement of revenues, expenditures, and changes in fund balances-governmental funds


A) Depreciation expense for permanent fund capital assets
B) Depreciation expense for internal service fund capital assets
C) Proceeds from issuing general obligation bonds to finance capital projects
D) Supplies used by general administration employees
E) Gain on sale of general fund capital assets
F) Changes in fair value of enterprise fund investments
G) Interest payments-general obligation debt
H) Unrealized gains on investment trust fund investments held for income
I) Unrealized gains on capital projects fund investments held for income
J) Unrealized gains on enterprise fund derivatives investments used as hedges

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