1 page Governmental accounting paper

Instructions:

Answer the following two questions in 1-2 page document. PLEASE INCLUDE AT LEAST 2 IN TEXT CITATIONS IN APA FORMAT, THEN INCLUDE THE CORRESPONDING REFERENCE CITATION ON THE REFERENCE PAGE. 

Example : In text citation : She stated, "Students often had difficulty using APA style" (Jones, 1998, p. 199),

Reference citation: 

Bernstein, M. (2002). 10 tips on writing the living Web. A List Apart: For People Who Make Websites, 149. Retrieved from http://www.alistapart.com/articles/writeliving

If you have trouble using APA  please visit here https://owl.english.purdue.edu/owl/resource/560/01

ALSO PLEASE USE THE WORD ATTACHMENT BELOW. 

Question:  A Government Accounts for Inventory on the Consumption Basis

1. Why do some accountants believe that it should offset the year-end inventory balance with a fund balance—non-spendable when no comparable fund balance is required for cash, taxes receivable, or most other assets?
2. How should governments report their capital projects and debt service activities in their government-wide statements?