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  2. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Its statutory designation distinguishes the fund as a trust rather than a special fund. The Highway Trust Fund is an example of trust funds. [51] Trust Revolving Funds are business-like activities, designated by statute as trust funds. They are, otherwise, identical to public enterprise revolving funds. [51]

  3. Government financial statements - Wikipedia

    en.wikipedia.org/wiki/Government_financial...

    At the state and local level of the United States, the Government Accounting Standards Board (GASB) make the accounting and financial rules. A major change came in June 1999, when GASB introduced accrual and consolidated rules with fund accounting taking a secondary role. [3]

  4. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP.

  5. Category:Types of accounting - Wikipedia

    en.wikipedia.org/wiki/Category:Types_of_accounting

    Download as PDF; Printable version; In other projects Wikidata item; Appearance. move to sidebar hide. Help ... Fund accounting; G. Governmental accounting; H.

  6. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.

  7. Investing 101: What Is a Mutual Fund? - AOL

    www.aol.com/news/on-mutual-fund-basics.html

    Using the example above, if a mutual fund started with a total value of $10,000 and its fund manager then increased the overall value of the fund to $15,000, the original 10 shares in the fund ...

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