Fund accounting is used by governmental units with resources that must be Segregated physically according...
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Fund accounting is used by governmental units with resources that must be Segregated physically according to various objectives. Incorporated into combined or combining financial statements. Segregated for the purpose of carrying on specific activities or attaining certain objectives. Composed of cash or cash equivalents. 
Fund accounting is used by governmental units with resources that must be
Segregated physically according to various objectives.
Incorporated into combined or combining financial statements.
Segregated for the purpose of carrying on specific activities or attaining certain objectives.
Composed of cash or cash equivalents.
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