Accrual	Modified accrual
Revenue	Accrued as earned	Accrued when available and measurable
Expenses	Fixed Assets are capitalized	Fixed Assets are expenditures.

Funds & Accounts
• General Fund
• Special Revenue Fund
• Agency Trust Funds
• Capital Projects Fund
• Expendable Trust Fund
• Debt Service Fund

  ---

• General Fixed Assets Account Group
• Long-Term Debt Account Group

  ---

• Pension Trust
• Internal Service
• Nonexpendable Trust
• Enterprise

CAFR:Comprehensive Annual Financial Report
• GPSF[Combined General Purpose Financial Statements]

  Headed

  1. Name of Governmental Unit
  2. Combined [Name of Statement]
  3. Date or Period Ended[Date]
  1. Combined Statement of Revenues,Expenditures and Changes in Fund Balances

     Governmental and Fiduciary Type[GAAP basis]

  2. Combined Statement of Revenues,Expenditures and Changes in Fund Balances:Budget and Accrual

     General and Special Revenues Fund Type[Budgetary basis]

  3. Combined Statement of Revenues,Expenditures and Changes in Retained Earnings / Fund Equity

     Proprietary Fund Type(PINE funds)

  4. Combined Balance Sheet

     All Fund[GAAP basis]

  5. Combined Statement of Cash Flows

     Proprietary Funds

• Combining and Individual Fund Statements

Leased General Fixed Assets
1. Lease Inception
   1. Governmental Fund

      				[Dr]Expenditure		##,###
      					[Cr]Other Financing Sources ##,###
      				

   2. General Fixed Assets Account Group

      				[Dr]Equipment		##,###
      					[Cr]Investment in General 
      						Fund Assets	##,###
      				

   3. General Long-Term Debt Account Group

      				[Dr]Amout to Be Provided for Lease Payment
      								##,###
      				[Dr]Amount Available in DSF 
      					for Lease Payment	##,###
      					[Cr]Capital Leases Payable ##,###
      				

2. Lease Repayment
   1. Debt Service Fund[DFS]

      				[Dr]Expenditure		##,###
      					[Cr]Cash		##,###
      				

   2. General Long-Term Debt Account Group

      				[Dr]Capital Leases Payable	##,###
      					[Cr]Amount Available in DSF 
      						for Lease Payment ##,###
      					[Cr]Amount to Be Provided
      				for Payment of Capital Lease Payment ##,###
      				

Proprietary Funds
1. Lease Inception

   			[Dr]Equipment		##,###
   				[Cr]Capital Leases Payable	##,###
   			

2. Lease Repayment

   			[Dr]Expenses-Interest		##,###
   			[Dr]Capital Leases Payable	##,###
   				[Cr]Cash		##,###
   			

Governmental-Wide Reporting
1. Statement of Net Assets
2. Statements of Activities