About this document
General Fund Accounting for Governments by Amri Amrulloh is a document available to read on EtoBox.
This document discusses governmental fund accounting, including the general fund. It defines funds and lists the 11 types of funds used by governments. The general fund accounts for all financial resources not required in another fund. The modified accrual basis of accounting is used, recognizing revenues when measurable and available within the fiscal period. Budgetary accounting tracks estimated revenues and appropriations. Encumbrances reserve funds for purchase orders carrying spending authority to futu
- Author
- Amri Amrulloh
- Language
- EN