debt service fund and special revenue fund, Cost Accounting

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For your assignment, discuss when the government and nonprofit organizations would use each of the following funds:

  • Capital projects fund
  • Debt service fund
  • Special revenue fund

 

Go to the comprehensive annual financial report (CAFR) for your state or local government, and find specific examples for the most current year in which each of these funds were used. Explain the difference between various funds (i.e., general special revenue, restricted, unrestricted, etc.) used in governmental and not-for-profit accounting.


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