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Chapter 3 The General Funds and Special Revenue Funds

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1 Chapter 3 The General Funds and Special Revenue Funds
ACCT 4313 Rahma Alkhuder

2 Explain what is “fund balance designations”.

3 Government may designate a portion of the unreserved fund balance of governmental funds to indicate tentative management plans. This partitioning of unreserved fund balance to indicate management intent is referred to as designation of unreserved fund balance

4 The General Journal Entry to Record Designation
Unreserved Fund Balance…………….$8,000 Designated for Equipment Replacement……..$8,000

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