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With regards to governmental accounting, write a paper that answers the following:

  • What is a fund and how is it used?
  • How does the balance of a fund represent the available spendable resources of the entity?
  • Why are there specialized funds in the different governmental units (e.g., debt service funds, special revenue funds, capital project funds)?
    • Describe 3 of these funds in detail, and give examples of how the funds are used.

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