Year-End Governmental Full Accrual
Governmental Full Accrual Funds are provided for the purpose of facilitating record keeping relating to the difference between governmental fund modified accrual and government-wide accrual reporting. Their use is not mandatory but is recommended for the purpose stated. Other means of accumulating the required information, such as spreadsheets that become a permanent part of the accounting records, are acceptable.
900 through 975-Governmental Full Accrual
These funds are provided for the purpose of facilitating record keeping relating to the difference between governmental fund modified accrual and government-wide accrual reporting. These funds are used only for financial reporting purposes. 900 to 949 are for assets and 950-975 are for long-term obligations.