Which of the following items are added to government-wide financial statements through worksheet journal entries?

A. General Capital Assets

B. General Long Term Debt

C. Internal Service Funds servicing governmental departments

D. All of the above

E. None of the above

Option D: All of the above.

Explanation:

General capital assets: these are defined as those assets which are associated with the government as a whole and acquired with the resources of government funds. General Long Term Debt: these are debts which mature in more than one year with primary focus on time-frame of repayment and interest which has to be paid over it. It's example include bonds (which are issued to public), convertible bonds, pension benefits, post retirement benefits, etc. Internal Service Funds servicing government departments: this include funds which are used in governmental accounting and tracks the goods and services which are shifted between departments.