Financial Management Manual
Section A:
Fund Accounting
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I. Current Funds
II. Loan Funds A-4
III. Endowment and Similar Funds
IV. Plant Funds A-5
V. Agency Funds
I. Interfund Transfers
II. Interfund Borrowing
III. Fund Additions and Deductions
I. Current Assets
II. Fixed Assets
I. Current Liabilities
II. Long-term Liabilities
I. Capital Leases
II. Operating Leases A-17
III.  FUND ADDITIONS and DEDUCTIONS
 

Fund addition and deduction transactions may be used to move dollars between funds within a fund group. A more formal definition of additions is funds received or made available, while deductions represent decreases in fund balance.

 

 

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