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Which of the following are types of proprietary funds?

There are two types of proprietary funds: internal service funds and enterprise funds.

What is the difference between a proprietary fund and a fiduciary fund?

Proprietary funds used to account for business-type activities (such as activities supported, at least in part, by fees or charges). Fiduciary funds used to account for resources held by an agency as a trustee or custodial capacity for outside parties.

What funds are included in proprietary funds?

The proprietary fund category includes enterprise and internal service funds. Proprietary fund reporting focuses on: Determination of operating income. Changes in net position (or cost recovery)

What is reported in a proprietary fund?

4.10 The following are required fund financial statements for proprietary funds: Statement of net position, Statement of revenues, expenses, and changes in fund net position, and. Statement of cash flows (see Statement of Cash Flows).

What are examples of proprietary funds?

Proprietary funds are divided into two types: Enterprise Funds: These are used to account for operations that provide goods or services to the public on a user charge basis, similar to private businesses. Examples include utilities, transportation systems, and parking garages.

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