Accrual accounting

Modified accrual accounting

Accrual accounting for the governmental funds and modified accrual accounting for the proprietary funds

Modified accrual accounting for the governmental funds and accrual accounting for the proprietary funds

Earned

Measurable and available

Both

Neither

The ending balance of accounts receivable must be added to cash fees collected

The beginning balance of accounts receivable must be added to cash fees collected

Customer deposits received during the year must be added to cash fees collected

Beginning unearned service revenue must be subtracted from cash fees collected

A decrease in accounts receivable from the beginning of the year to the end of the year generally represents cash collections.

Under the cash basis, revenue is recognized when the receivable is initially recorded.

Both of these

None of these