Which of the following describes revenues in governmental accounting?

In governmental accounting, revenues are defined as inflows of resources that enhance a government's financial position, primarily derived from non-exchange transactions, such as taxes and grants, rather than from inter-fund transfers or debt proceeds. This definition emphasizes that revenues are generated from a variety of sources, including property taxes, sales taxes, and fees for services, and is crucial for the proper classification of financial resources.

Option C accurately captures this concept by stating that revenues are inflows from sources other than inter-fund transfers. This distinction is important because it reflects the nature of revenue generation, which is fundamentally tied to the government's operations and the provision of services to the community. In contrast, inter-fund transfers involve moving resources between different governmental funds and do not result in an increase in financial resources for the government as a whole but merely redistribute existing resources.

The focus on inflows from various external sources allows for a clearer picture of a government's financial health and its ability to fund services, making option C the most accurate depiction of revenues in the context of governmental accounting.