A Position Paper of ASBO on Budgetary Accounting Standards for Revenue and Expenditure Accounts for All Funds |
Contents
The Formal Budgetary Funds | 3 |
Table of Contents Continued | 9 |
Agency Funds | 33 |
Copyright | |
8 other sections not shown
Common terms and phrases
account group accounting equation Accounts payable actual revenue agency funds Allotted Appropriation amount appear as follows ASBO board of education Budgeted Fund Balance capital projects funds Cash changes in financial classified controlling account Date debt service fund depreciation DISTRICT GENERAL FUND encumbrances account encumbrances or commitments enterprise funds estimated and actual estimated revenue expenditure accounts expenditure summary expenditures and encumbrances expense financial position fiscal period fixed assets group formal budgetary accounting formal budgetary funds fund balance account fund equity account fund's general ledger group of accounts identified illustrated in Appendix interim and annual interim financial statements intra-school system service long-term debt group managerial funds Michigan Technological University non-expendable trust fund record reserve for encumbrances revenue accounts revenue and expenditure salaries Schedule School Business Officials SCHOOL DISTRICT School Food Services school system special revenue funds statement of changes subsidiary expenditure ledger supplies system service funds Taxes receivable Total Unallotted