Chapter 18, Problem 18.20P

To determine

Introduction: Statement of revenue records the income earned by a company during a particular period whereas the statement of expenditure refers to the amount spent by the entity during the same period. Changes in fund balance indicate the difference between revenue and expenditures.

To match: the numbered items on the left with the appropriate category of revenue, expenditure or changes in the fund balance.

Given info:various item of revenues, expenditures and other financing sources and uses are provided to select the most appropriate category that would match with the transactions given.