Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Method
|
| gptkbp:contrastsWith |
Commercial Accounting
|
| gptkbp:distinción |
Sources of funds
Uses of funds |
| gptkbp:enables |
Accountability
Transparency Compliance with donor restrictions Compliance with legal requirements |
| https://www.w3.org/2000/01/rdf-schema#label |
Fund Accounting
|
| gptkbp:originatedIn |
Government and nonprofit sectors
|
| gptkbp:purpose |
Track resources by restriction or purpose
|
| gptkbp:regulates |
gptkb:Financial_Accounting_Standards_Board
gptkb:Governmental_Accounting_Standards_Board |
| gptkbp:relatedTo |
Budgeting
Auditing Financial Statements Internal Controls Donor Restrictions Encumbrance Accounting Fund Balances Governmental Financial Reporting Grant Management Net Asset Classification Nonprofit Financial Reporting Permanently Restricted Net Assets Restricted Net Assets Statement of Activities Statement of Cash Flows Statement of Financial Position Temporarily Restricted Net Assets Unrestricted Net Assets |
| gptkbp:requires |
Reporting by fund
Separate ledgers for each fund |
| gptkbp:tracks |
Grants
Donations Capital Projects Funds Debt Service Funds Designated Funds Funds General Funds Permanent Funds Restricted Assets Special Revenue Funds Unrestricted Assets |
| gptkbp:used_in |
gptkb:Nonprofit_Organizations
Educational Institutions Government Entities Charities Endowments |
| gptkbp:bfsParent |
gptkb:Mutual_Fund_Service
|
| gptkbp:bfsLayer |
7
|