C A R  I  M A G   helps a lot in consolitation:

C ommon Stock/A dditional paid in capotal/R etained Earning=

I= Investment (which is reconciled thru=>

M inority interest/A djustments/G oodwill

MBKcole wrote: Another good one I easily remember is for governmental funds that require modified accrual. "Da Gas Cap" - basically if you can think gasoline for government this will help you remember which funds have modified accrual as follows - Debt Service Fund a General Fund a Special Revenue Fund Capital Projects Fund a Permanent Fund

Don't forget the agency fund in there too.  Maybe that can be one of your 'a's.

isn't that in Fiduciary?

Yes it is.  I was thinking the acronym was for 'government' in general.  Sorry.