Definicja account group (PSM-FM)

Co znaczy ACCOUNT GROUP (PSM-FM):

These represent reporting for the financial balances of general government long-term assets and liabilities for an entity.

Memorandum-type entries are necessary to offset these balances, since these financial transactions have been or will be reported separately for the respective funds

The General Fixed Assets account group is used to account for all general government fixed assets, with offsetting entries made to an "Investment in General Fixed Assets" account. The General Long-Term Debt Account Group is used to account for all general government long-term liabilities, with offsetting entries made to "Amount Available" and "Amount to be Provided" accounts