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MSB WTR10 AC 330 XM1

MSB GovNFP Unit 4

Transactions that occur between two governmental funds (or between a governmental fund and an internal service fund) or between two enterprise funds. Intra-activity transactions
A method of recording supplies as Expenditures when purchased. Purchases method
Notes issued in anticiaption of collection of taxes usually retirable only from tax collections and fequently only from the proceeds of the tax levy whose collection they anticipate. Tax anticipation note
Amounts transferred from one fund to another. Interfund transfers
A method of recording supplies as inventory when purchased and as expenditures when used or consumed. Consumption method
Exchange or nonexchange transactions between the primary government and its blended or discretely presented component units. Intra-entity transactions
Governemental-type funds used to account for public-purpose trusts for which the earnings are expendable for a specified purpose, but the principal amount is not expendable. Permanent fund
A transaction in which the values exchanged, though related, may not be quite equal or in which the direct benefits may not be exclusively for the parties to the transaction, unlike a "pure" exchange transaction. Exchange-like transactions
Interfund loans or transfers that occur between a governmental fund (or internal service fund) and an enterprise fund. Inter-activity transactions
Specifications by resource providers of the purposes for which resources are required to be used. Purpose restrictions
A transaction in which each party receives direct tangible benefits commensurate with the resources provided, for example, sales between a buyer and a seller. Exchange transactions
Created by: jennifer.scheele
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