Definicja governmental fund
Governmental funds are used to account for governmental-type activities. These funds provide for the receipt, use, and position of expendable general government financial resources and related current liabilities:A General Fund is used to account for all resources traditionally associated with government that are not required by law or by sound financial management to be accounted for in another fund. Special Revenue Funds are used to account for specific revenues (except for expendable trust or major capital projects) that are legally restricted to expenditure for specified purposes. Debt Service Funds are used to account for the accumulation of resources for, and payment of, general long-term debt principal and interest. Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds).
Under the modified accrual basis of accounting, used to account for government funds, long-term assets and liabilities are not reported with these funds, but are shown in separate reporting account groups.
Słownik i definicje SAPa na G.