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Perform the steps necessary to prepare governmentwide financial statements, including: Prepare worksheet entries to convert the governmental fund records to the economic resources measurement focus and the accrual basis of accounting. Prepare worksheet entries to include internal service funds with governmental activities. |
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Prepare required schedules reconciling the governmentwide and fund-basis financial statements. |
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Record events and transactions related to general fixed assets and general long-term debt and prepare required schedules related to long-term debt. |