Any general ledger account that is debited or credited for which the offsetting credit or debit increases or decreases the Fund Balance account, respectively, is part of the measurement focus for governmental funds.

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In governmental accounting, the measurement focus for governmental funds is on determining financial position and changes in financial position. Transactions that affect the Fund Balance, which is the difference between governmental fund assets and liabilities, are central to this focus. Therefore, any general ledger account transaction that impacts the Fund Balance through a debit or credit, and its offsetting entry, is indeed part of the measurement focus for governmental funds.

Any General Ledger Account That Is Debited or Credited for Which