Budget and Accounting Glossary
Budget and Accounting Glossary
A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them.
Glossary of budget terms | Office of Financial Management - WA.gov
An agency's plan of estimated expenditures, revenues, cash disbursements, and cash receipts for each month of the biennium.
General Accounting and Budget Terminology
These appropriation items are limited to one year, unless otherwise. Page 2. Glossary of Selected Governmental Accounting and Financial Terminology. Page 2.
Accounting and Budget Terminology - Finance and Administration
There are three different categories of current funds used by The University of Tennessee System: Current Fund, Revenue Sources, Tuition and Fees.
Finance Glossary of Accounting and Budgeting Terms
Annually, accruals are included in the revenue and expenditure amounts reported in departments' budget documents and year-end financial reports.
GLOSSARY OF GOVERNMENTAL BUDGETING AND ...
DEFINITIONS. Accounting Period: A period at the end of which and for which financial statements are prepared. Accounting Procedure: A group of closely related ...
GLOSSARY OF TERMS IN BUDGET DOCUMENT
(2) The excess of expenditures over revenues during an accounting period or, in the case of proprietary funds, the excess of expenses over revenues during an ...
Financial Terminology | Citizen's Guide - Division of the Budget
Authorizes expenditures from appropriated funds for specified purposes, activities or objects. It is used as a control device for appropriated funds (e.g., ...
Glossary | Budget Office - CSUSM
Cost accounting - That method of accounting which provides for the assembling and recording of all the elements of cost incurred to accomplish a purpose, to ...
Glossary of Budget Terms - OpenGov
The method of accounting under which revenues are recorded when they are earned (whether or not cash is rceived at that time) and expenditures are recorded when ...
Glossary of Budget Terms - NYC.gov
ADOPTED EXPENSE AND REVENUE BUDGET: A financial plan for the City and its agencies for a fiscal year, setting forth operating expenditures and anticipated ...
Glossary of Budget Terms - at: www.DBM.maryland.gov
Actual Budget: The budgeted expenses and revenues of the base year as adjusted to reflect those experienced. Agency Budget Request: The budget request ...
For example, money budgeted in the AA can only be spent on salaries; money in KK can only be spent for equipment purchases. Monies in some budgetary accounts, ...
Glossary of Budget Terms - Boston.gov
Budget: A formal estimate of expenditures and revenues for a defined period, usually for one year. Budget Amendment: A change from originally ...
Glossary - Accounting Office - Illinois State University
Budget – Budgets are based on the amount of money the department/unit projects will need for expenditures over the course of the fiscal year (as compared to the ...
Glossary of Terms | UTSA | University of Texas at San Antonio - UTSA
Cost Centers. Naming convention for basic accounts in PeopleSoft that contain budget, revenue, expenses and encumbrances with the financial system. Current ...
The glossary below provides a brief description of some of the budgeting terms which may be used in the upcoming budget hearings.Accounting System - the ...
A Glossary of Terms Used in the Federal Budget Process ...
... budget-making process. Like previous editions, this revision emphasizes budget terms, but relevant economic and accounting terms are also ...
Budget Glossary - City of Irving
Each fund is treated as a distinct fiscal entity with a self-balancing set of accounts. Page 5. Glossary. FUND TYPE – In governmental accounting, all funds are ...
Budget - A plan of financial operation embodying an estimate of proposed revenue and expenditures for a specific period of time. Budget Adjustment - A legal ...