Governmental Accounting System

A Governmental Accounting System is an accounting system intended for governmental entities.

• Context:
  • It can (typically) be a Fund-based Accounting System.
  • …
• Counter-Example(s):
  • For-Profit Accounting System.
• See: Fixed Asset, Accrual Accounting, Cash Basis, Comprehensive Annual Financial Report.

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References

2016

• (Wikipedia, 2016) ⇒ http://en.wikipedia.org/wiki/fund_accounting#State_and_local_government_funds Retrieved:2016-1-7.
  • State and local governments use three broad categories of funds: governmental funds, proprietary funds and fiduciary funds.

    Governmental funds include the following.

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