Problem: When preparing government-wide statements, which of the following is not true? Entries are necessary to adjust revenues to the accrual basis, record expenses not recognized under the modified accrua basis. Entries are necessary to eliminate fiduciary funds. General capital assets, general long-term debt, and internal service funds are added through worksheet journal entries. Worksheet entries eliminate elements of the modified accrual basis fund statements that do not conform to accrual accounting, such as expenditures for capital assets and principal repayments.