Choice "B" is correct. Special revenue funds are governmental funds, which use the modified accrual basis of accounting.Choice "a" is incorrect. Internal service funds are proprietary funds, which use the full accrual basis of accounting.Choice "d" is incorrect. Enterprise funds are proprietary funds, which use the full accrual basis of accounting.
Choice "c" is incorrect. Private purpose trust funds are fiduciary funds, which use the full accrual basis of accounting.
