Governmental fund accounting basics

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Governmental fund accounting basics

Governmental fund accounting basics

Governmental accounting systems should be organized and operated on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts. Funds are used to record cash and other

Governmental fund accounting basics

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Jun 08, 2017 · accounting, a fund is a fiscal and an accounting entity. Each fund has its own self‐balancing set of accounts from which financial statements can be prepared. Thus governmental and not‐for‐profit...

Governmental fund accounting basics