ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FUND ACCOUNTING Definition
FUND ACCOUNTING is a method of accounting and presentation whereby assets and liabilities are grouped according to the purpose for which they are to be used. Generally used by government entities and not-for-profits.
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DR, in accounting, is an acronym for Debit Record. See DEBIT RECORD.
CONTRIBUTED CAPITAL see PAID-IN-CAPITAL.