A is corrent because governmental funds use the modified accrual basis of accounting while proprietary funds use full accrual. Under the modified accrual basis, revenues are recognized in the period in which they are both measurable and available, while under the full accrual basis they are recognized when measurable and earned.
B is incorrect. For the governmental fund but not for the proprietary fund.
C is incorrect. For the governmental fund but not for the proprietary fund.
D is incorrect. Not for the proprietary fund.
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