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5 Cards in this Set
- Front
- Back
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General fund |
accounts for all resources that are not required to be accounted for in other funds; i.e. all unassigned resources |
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Special Revenue fund |
accounts for revenues that are restricted or committed to expenditure for specific purposes other than debt service or capital projects. |
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Debt Service funds |
These funds are used to account for resources that are restricted, committed, or assigned for the payment of interest and principal on long-term debt. |
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Capital Projects funds |
Used to account for resources that are restricted, committed, or assigned for capital outlays. |
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Permanent funds |
Used to report resources that are legally restricted so that only earnings, not principal, may be used to support the government's programs. |
