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In Fund Balances Budget and Actual All Governmental Fund Types Form

In Fund Balances Budget and Actual All Governmental Fund Types Form

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in this presentation and we will take a look at governmental funds characteristics starting with the general fund this is gonna be the most important fund every type of fund accounting is gonna have a general fund only one general fund it's gonna be the most important type of fund that we have other types of funds we're going to apply as needed we may have multiple other different types of funds but any type of governmental account in any type of fund accounting will have a general fund and only one general fund that's the first one we want to get a hold of get a grasp of compare and contrast the general fund and the government-wide type of activities general fund the primary governmental fund the accounting entity of a state or local government that accounts for current financial resources for the core governmental services so note we're accounting for the current financial resources the general fund like the government the governmental funds in general will be on the modified accrual

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