Governmental funds – generally used to account for tax-supported (governmental) activities. · Proprietary funds – used to account for business-type activities ( ...

A proprietary fund accounts for business-like activities that have been conducted by the government. There are two main types of proprietary funds are internal ...

Proprietary funds are those where business-type activities are budgeted from revenues for user fees and charges rather than general revenues such as taxes, ...

Governmental funds are those through which most governmental functions are accounted for. · Proprietary funds are used to account for a government's ongoing ...

While proprietary funds aim for financial self-sufficiency, governmental funds are primarily concerned with providing services to the public, regardless of ...

In fund financial statements, governments should report governmental, proprietary, and fiduciary funds to the extent that they have activities that meet the ...

Governmental funds used to account for governmental activities. Proprietary funds used to account for the business type activities of a government. Fiduciary ...

Governmental funds are primarily used for the administration of day-to-day government services and are subject to strict budgetary constraints. Proprietary ...

Proprietary funds are the funds used for the accountability of the activities involving the interactions of business outside or in the government. This fund is ...