Modified Accrual Accounting and General Fund Items. [Complete the following questions based on the Chapter 4 material: a)
1) Modified Accrual Accounting and General Fund Items. [Complete the following questions based on the Chapter 4 material:
a) Outline revenue recognition criteria under modified accrual accounting. Include specific requirements for property tax revenue.
b) Outline expenditure recognition criteria under modified accrual accounting. Include the general case, recognition of debt service expenditures, and recognition of expenditures for item such as compensated absences.
II. Distinguish between the (1) GAAP basis and (2) budgetary basis of reporting for the General Fund.
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