 | 1941 - 234 페이지
...penalty imposed for the commission of an offense or for neglect of official duty. FUND. A fund is a sura of money or other resources (gross or net) set aside...special regulations, restrictions, or limitations. A fund is a distinct fiscal entity. GENERAL PROPERTY TAX. The general property tax is a direct ad valorem... | |
 | United States. Bureau of the Census - 1938 - 310 페이지
...punishment Imposed for the commission of an offense or for the neglect of official duty. FUND. A fund is a sum of money or other resources (gross or net) set...special regulations, restrictions, or limitations. A fund is a distinct fiscal entity. GENERAL PROPERTY TAX. The general property tax ia a direct ad valorem... | |
 | United States. Bureau of the Census - 1940 - 344 페이지
...punishment imposed for the commission of an offense or for the neglect of official duty. FUND. A fund is a sum of money or other resources (gross or net) set...special regulations, restrictions, or limitations. A fund is a distinct fiscal entity. GENERAL PROPERTY TAX. The general property tax le a direct ad valorem... | |
 | Edward Vieuxtemps Miles - 1940 - 218 페이지
...fund, as defined by the National Committee, is "a sum of money or other re• Ibid., p. 3. sources set aside for the purpose of carrying on specific activities or attaining certain objects in accordance with special regulations, restrictions, or limitations." By this definition,... | |
 | 1942 - 604 페이지
...governments, but not to debt service, contributions to trust funds, or contributions to enterprises. FUND. — A sum of money or other resources (gross or net) set...special regulations, restrictions, or limitations. A fund Is a distinct fiscal entity. FUNDING ISSUES. — Bonds or ether long-term debt Issued In exchange... | |
 | 1947 - 692 페이지
...contributions to trust funds, or contributions to enterprises. FUND. — A sum of money or other resources set aside for the purpose of carrying on specific activities or attaining certain objeotivea in accordance with special regulations, restriction, or limitations. In the accounts of... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1973 - 212 페이지
...resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities...special regulations, restrictions or limitations. Type of Funds 5. The following types of funds are recognized and should be used in accounting for governmental... | |
 | United States. Securities and Exchange Commission - 1977 - 1008 페이지
...that governmental accounting systems be organized on the basis of eight types of "funds", (segregated for the purpose of carrying on specific activities or attaining certain objectives) and two account groups. Each fund and account group constitutes an independent, separate reporting... | |
 | 1981 - 156 페이지
...segregating revenues and other resources, together with all related liabilities, obligations, and reserves, for the purpose of carrying on specific activities...special regulations, restrictions, or limitations. Fund accounting, in a broad sense, is required in the Federal Government to demonstrate agency compliance... | |
 | 98 페이지
...all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities...attaining certain objectives in accordance with special regulation, restrictions, or limitations. The familiar debit and credit framework holds for the recording... | |
| |
A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose... 
