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Essay

Governmental Funds

Essay specific features

 

Issue:

Business

 

Written by:

Joanne B

 

Date added:

November 7, 2013

 

Level:

University

 

Grade:

A

 

No of pages / words:

3 / 652

 

Was viewed:

7850 times

 

Rating of current essay:

 
Essay content:

The special revenue fund is used to account for revenues that have been restricted for a specific purpose but do not fall into the category of debt service or capital projects such as gas tax revenues for road repairs. The debt service fund accounts for the payment of interest and principal on long-term debt such as bonds that have been issued by the government...
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The capital projects fund accounts for revenues received for the capital construction of buildings and highways. The permanent fund is where resources are placed that the government is only allowed to use the earnings on the fund not the principal. This is normally seen when a donor donates funds to be utilized for the upkeep and maintenance of a public park, library, or cemetery...
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