Healthcare and Colleges F40-11b

What is included in the financial statements of a governmental healthcare entity?

a. Statement of Net Position (net position has three categories: (1) net investment in capital assets, (2) restricted, and (3) unrestricted

b. Statement of Revenues, Expenses, and Changes in Net Position

c. Statement of Cash Flows (with four categories of cash flows as prescribed by the Governmental Accounting Standards Board)