Final answer:
Among the options provided for the types of funds, the Special revenue fund is the one that uses the current financial resources measurement focus and modified accrual basis of accounting.
Step-by-step explanation:
The student's question pertains to the different fund types used in governmental accounting and the associated financial reporting methodologies. For governmental entities, the financial resources measurement focus and modified accrual basis of accounting are characteristics of governmental funds. These funds are used to account for non-business-like activities. Among the options provided:
- Investment trust funds and pension trust funds are fiduciary funds and use the economic resources measurement focus with full accrual accounting.
- Enterprise funds are proprietary funds and also use the economic resources measurement focus and full accrual accounting.
- Special revenue funds, however, are governmental funds and they use the current financial resources measurement focus and modified accrual accounting.
Therefore, the correct choice is d. Special revenue fund.
Final answer in two line explanation: A Special revenue fund uses the current financial resources measurement focus and modified accrual basis of accounting, aligning with the reporting for governmental funds.