A statement of revenues, expenditures, and changes in fund balances—budget and actual is:
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Net change in fund balances [1,252,956] | [570,962] | 13,141,377 | [11,025,369] | [398,747] | [106,657] | | Fund balances - beginning | 2,908,322 | 1,647,338 | 34,110 | 20,387,774 |
10,022,219 | 34,999,763 |
| Fund balances - ending | $ 1,655,366 | $ 1,076,376 | $13,175,487 | $ 9,362,405 | $ 9,623,472 | $34,893,106 |
The reconciliation of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is presented in an accompanying schedule.
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What is a statement of revenues expenditures and changes in fund balances?
The statement of revenues, expenditures, and changes in fund balances is a financial statement in which the revenue, expenditure, and resulting changes in fund balances of a governmental fund are presented.
What is a statement of revenues and expenditures?
An income statement is a financial statement that shows you the company's income and expenditures. It also shows whether a company is making profit or loss for a given period. The income statement, along with balance sheet and cash flow statement, helps you understand the financial health of your business.
When the budget of a government is recorded and Appropriations exceeds estimated revenues the budgetary fund balance account is?
When the budget of a government is recorded and Appropriations exceeds Estimated Revenues, the Budgetary Fund Balance account is: Debited at the beginning of the year and credited at the end of the year. What is one budgetary account of a governmental fund?
What are the governmental fund financial statements?
Fund financial statements should be used to report detailed information about primary government, including its blended component units. The focus of governmental and proprietary fund financial statements is on major funds.